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.
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