Credit for Child and Dependent Care Expenses
You may be able to take this credit if, in order to work or look for work, you paid someone to care for:
Your qualifying child under age 13 whom you claim as your dependent,
Your disabled spouse or any other disabled person who couldn’t care for themselves, or
Your child whom you couldn't claim as a dependent because of the rules for Children of divorced or separated parents under Who Qualifies as Your Dependent , earlier.
For details, use Tax Topic 602 or see Form 2441.