Childcare credit when one child has $0 qualified expense

[hgtc]

client has 2 young children.  One has qualified expenses of $9,000.  the other one has $0.  How many qualified person can we count?  $3000 x1 or $3000 x 2?

[rbynaker · Accepted solution]

$6,000.

Top of page 4:

https://www.irs.gov/pub/irs-pdf/i2441.pdf

"To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each child in column (c) of line 2. However, it is possible a qualifying child could have no expenses and a second child could have expenses exceeding $3,000. You should list -0- for the one child and the actual amount for the second child. The $6,000 limit would still be used to compute your credit unless you have already excluded or deducted, in Part III, certain dependent care benefits paid to you (or on your behalf) by your employer."

[hgtc]

thank you.