J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

25.7 Credit Allowed for Care of Qualifying Persons

To claim a credit for 2012, you must incur employment-related expenses (25.8) for at least one of the following qualifying persons who lives with you more than half the year:

1. A dependent under the age of 13 who is a “qualifying child” under 21.3. If you are divorced or separated, and you resided with the child for a longer time during the year than the other parent, you may be able to claim the credit even if the other parent is entitled to claim the child as a dependent (25.9).

2. Your spouse, if physically or mentally incapable of caring for him- or herself.

3. A dependent, regardless of age, who is physically or mentally incapable of caring for himself or herself. For example, he or she needs help to dress or to take care of personal hygiene or nutritional needs, or requires constant attention to avoid hurting him- or herself or others. Generally, you must be able to claim the person as a dependent, either as a qualifying child (21.3) or qualifying relative (21.4), but even if the person cannot be claimed as your qualifying relative because he or she has gross income of $3,800 or more for 2012, you may still claim a credit for his or her care costs. Also, if you cannot claim an exemption for the person because you (or your spouse if you file jointly) can be claimed as a dependent by another taxpayer, a credit can still be claimed for the person’s care costs.

EXAMPLE

You live with your mother, who is physically incapable ...