FAQs about expenses for the
Child and Dependent Care Credit:      

Who can I claim expenses for?            
You may claim expenses for children under age 13, or dependents with disabilities incapable of self-care. The dependent must live with you and have a social security number by the due date of the tax return.         

What are qualifying expenses?            
The expenses must generally be work-related, allowing you to work or look for work. Examples include daycare (mishpachton, gan trom-chova), aftercare (tzaharon), and day camp (kaytana.

What are NOT qualifying expenses?            
You may not claim expenses for private school, school fees, after school clubs/activities (chuggim or "snif"), or overnight "sleep-away" camp. We generally only claim expenses for legally paid care providers who provide receipts.

Do I qualify to claim care expenses?            
In general, you must have taxable earned income or be a full-time student. Earned income includes income from wages or self-employment not excluded with the Form 2555 Foreign Earned Income Exclusion.  If you are married, your spouse usually must also be working, looking for work, or a full-time student. 
Additionally, you can not be filing as "married filing separately." Therefore, if you are married to someone who is not a US citizen or resident, and you don't support your household, you probably cannot claim child or dependent care expenses.