Can an 18 year old dependent be paid for child care for a 1 year dependent and the taxpayer use those payments as child care expense on his tax return?

pjcullum · ‎12-06-2019

CMS_VA_CPA · ‎12-06-2019

No.

View solution in original post

abctax55 · ‎12-06-2019

Is that 18 year old planning on including the income on his/her tax return?

HumanKind... Be Both

TaxGuyBill · ‎12-06-2019

Publication 503:

Payments to Relatives or Dependents

You can count work-related payments you make to relatives who aren't your dependents, even if they live in your home. However, don't count any amounts you pay to:

A person for whom you (or your spouse if filing jointly) can claim as a dependent;
Your child who was under age 19 at the end of the year, even if he or she isn't your dependent;
A person who was your spouse any time during the year; or
The parent of your qualifying person if your qualifying person is your child and under age 13.

https://www.irs.gov/publications/p503#en_US_2018_publink1000203322