If a client has 2 children but only has qualified expenses for 1, should the child with no daycare expenses be listed as a qualified person on the Form 2441? Both children are under 5. 

Basically, the mother was working for part of the year and had daycare expenses for her 3 year old while she was working. She took time off after she had the baby and stayed home with both children. 

If $0 is placed as the infant's qualified expenses on the Federal Information Worksheet it transfer's the baby's information to the 2441 as a qualified person and doubles their Dependent Care Credit. Is that correct?

Thanks!