Joint Return

If you're married at the end of the tax year, you must file a joint return in order to claim the credit for child or dependent care. The only exception to the joint return rule is that you can be considered unmarried if you are legally separated, or if all of the following are true:

• You file a separate return.
• Your home is the home of a qualifying person for more than half the year.
• You pay more than half the cost of keeping up your home for the year.
• Your spouse does not live in your home for the last six months of the year.

If all of these apply to you, you can claim the credit on your separate tax return.

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