Introduction This publication explains the tests you must meet to claim thecredit for child and dependent care expenses. It explains how tofigure and claim the credit. You may be able to claim the credit if you pay someone to care foryour dependent who is under age 13 or for your spouse or dependent whois not able to care for himself or herself. The credit can be up to30% of your expenses. To qualify, you must pay these expenses so youcan work or look for work. This publication also discusses some of the employment tax rulesfor household employers. Dependent care benefits.If you received any dependent care benefits from your employerduring the year, you may be able to exclude from your income all orpart of them. You must complete Part III of Form 2441 or Schedule 2(Form 1040A) before you can figure the amount of your credit. SeeEmployer's Dependent Care Benefits under How To Figurethe Credit, later.