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Dependent Care Credit

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Dependent Care Credit
See "Child and Dependent Care Credit."
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Commissioner, TC Summary Opinion 2009-83, denying earned income, child tax and child and dependent care credits for a QR exemption.
Unrelated child as a qualifying relative by Hopkins, James M. / Journal of Accountancy
Caution: those who choose an optional method may see their SE taxes increase but this may also qualify them for the earned income tax credit, additional child tax credit, child and dependent care credit or self-employed health insurance deduction.
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One involves eligibility for the child and dependent care credit by taxpayers who are "Married Filing Separately.
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