can a parent claim the child and dependent care credit for a 16 year old child who was placed in a rehab facility for part of the year?

[artiec45]

16 year old dependent child was committed to rehab center for 6 weeks. Child had drug dependency and could not care for herself.  Single parent could not take care of her and continue to work.  Part of expense of rehab center was paid by insurance but parent had to pay a substantial amount as well.  The facility did not break down expenses as to what was care, education, medical, etc. Can parent take child and dependent care credit for his out of pocket expense?  Should the expense be prorated based on services provided?

[Just-Lisa-Now-]

Drug rehab = medical expenses

The child is too old to qualify for child care expenses.

[artiec45]

Thanks. You make a good point, but I think there may be more to it. First, the code section says a child under 13 or a person who cannot physically or mentally take care of his or herself. Second, she cannot take care of herself alone because of drug addiction and she is not safe at home in that she frequently runs away.  So, the costs include meals and medical treatment & education but also provide  secure environment for her safety, daily routines with respect to physical care, etc.  I may be wrong but I think that part of the cost represents care for someone who can't take care of themselves. I don't know if there are any case precedents or IRS Rulings.

[qbteachmt]

"I don't know if there are any case precedents or IRS Rulings."

It's in Pub 502:

https://www.irs.gov/publications/p502#en_US_2020_publink1000178928

"Drug Addiction

You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. This includes meals and lodging at the center during treatment."

[Just-Lisa-Now-]

"who cannot physically or mentally take care of his or herself" would generally be referring to someone legally disabled.

Drug rehab isnt dependent care.

[abctax55]

the code section says a child under 13

You state, in your OP, that the kid is 16......

[qbteachmt]

I think this person wanted to trigger the part here: "or a person who cannot physically or mentally take care of his or herself."

The Child and Dependent Care Credit is for Care; Treatment is Medical.

"You may be able to claim the child and dependent care credit if you paid expenses for the care of a qualifying individual to enable you (and your spouse, if filing a joint return) to work or actively look for work."

Read what the IRS has to state:

https://www.irs.gov/taxtopics/tc602

[abctax55]

I don't need to read it.... I know the answer.

[qbteachmt]

"I don't need to read it.... I know the answer."

And the topic belongs to @artiec45 who seems to have a hard time deciding if the child was put into care for Rehab treatment, or simply put into Rehab to keep them occupied so the parents could go to work.

Because the cost of Rehab is much higher than paying a babysitter.