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If you paid someone to care for your child or other qualifying person so you (and your spouse if filing a joint return) could work or look for work in 2007, you may be able to take the credit for child and dependent care expenses. You (and your spouse if filing a joint return) must have earned income to take the credit. But see Spouse Who Was a Student or Disabled on page 3. If you can take the credit, use Form 2441 to figure the amount of your credit.Index:
Child and Dependant Care Credit ... Read section
Qualifying Person Test ... Read section
Earned Income Test ... Read section
Qualified Expenses ... Read section
Child and Dependent care expenses - examples... Read section