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ReadThe Child and Dependent Care Credit helps taxpayers provide care for their dependents while they work or look for work. Qualifying care programs include preschool, summer day camps, after-school programs, and adult day care centers. The amount of the credit may change from year to year, and there are phase-out limits for higher-income earners, but the credit applies to both children under 13 and also to dependent adults. If you are married, both you and your spouse must work or be a full-time student in order to qualify.
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