Child and Dependent Care Credit (CDCC)
Check if you qualify for this credit and calculate your estimated tax savings.
Step 1: Do I Qualify? (Eligibility Checker)
Answer these simple questions to see if you meet the five key tests.
Question 1/5: Qualifying Person
Did you pay for the care of a child under 13, or a spouse/dependent who couldn't care for themselves?
Step 2: My Estimated Tax Savings Calculator
This credit percentage ranges from 20% to 35% based on your Adjusted Gross Income (AGI). Enter your 2024 tax year information below to see your applicable rate and final credit amount in real-time.
If single or your spouse earns more, enter your own income. Enter 0 if spouse is a student/disabled.
Calculation Results
Applicable Credit Rate
Eligible Expenses for Credit
Final Estimated Tax Credit
Step 3: Special Considerations for Non-Citizens
✅ Resident Aliens (RA)
For U.S. tax purposes, Resident Aliens (who pass the Green Card Test or Substantial Presence Test) are treated almost identically to U.S. citizens. They file Form 1040 and can claim the CDCC if they meet the five key tests described earlier.
⚠️ Non-Resident Aliens (NRA)
Generally, NRAs, who file Form 1040-NR, **cannot** claim the CDCC.
The Only Exception:
An NRA married to a U.S. citizen or RA can claim the CDCC if they elect to be treated as a U.S. resident for the entire year and file a joint return.
🚨 Significant Trade-Off: Making this election means the NRA's **entire worldwide income** becomes subject to U.S. tax. The additional tax on foreign income could far outweigh the benefit from the CDCC. This decision requires careful analysis and professional advice.
Bonus: CDCC vs. Child Tax Credit (CTC)
These two credits are often confused, but they have very different rules and purposes. See the key differences.
| Feature | Child and Dependent Care Credit (CDCC) | Child Tax Credit (CTC) |
|---|---|---|
| Purpose | Subsidizes care costs for work | Eases financial burden of raising children |
| Refundability | Non-refundable | Partially refundable |
| Max Value (2024) | $1,050 for one / $2,100 for two+ | $2,000 per child |
| Qualifying Person | Child under 13 or disabled dependent of any age | Child under 17 |