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Frequently Asked Questions about the Child and Dependent Care Tax Credit

A14: Generally, no. While you can claim the credit to offset your tax liability, the credit is refundable only if you have your main home in one of the 50 states or the District of Columbia for more than half of the tax year. Your main home can be anywhere you normally live. Your main home can be your house, apartment, mobile home, shelter, temporary housing or other location and it does not have to be in the same physical location or in the same state for the entire taxable year. If you are temporarily away from your main home due to illness, education, business, vacation, or military service, you are generally treated as if you lived at your primary residence.

Special exception for military personnel: For an exception to this answer with respect to US military personnel stationed outside the United States, see question Q15.

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