Child and Dependent Care Credit

Overview

Caring for someone can be stressful, especially without sufficient funds. The child and dependent care tax credit helps parents by refunding a portion of their care expenses while working or job hunting. This course covers the child and dependent care credit, including eligible individuals and expenses, employer-sponsored benefits, claiming methods, relevant regulations, and tax court cases.

Find this course for your license

License or Certification

Regulator

Objectives

given the relevant background information about an individual, correctly apply the qualifying person tests to determine whether that individual can be regarded as a dependent for a taxpayer who wishes to claim the child and dependent care credit
correctly apply the general rules relating to the definition of earned income for purposes of the child and dependent care credit
correctly identify the conditions under which a claim for the child and dependent care credit may be acceptable for taxpayers who are not legally married or who are considered unmarried for tax purposes
correctly identify and calculate the impact on the child and dependent care credit of dependent care benefits and other payment assistance that a taxpayer may receive to offset the cost of obtaining care for their dependents

Tax Year: 2023-2024

Designed For:

CPAs, EAs, and other tax professionals

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation:

None

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