1040-SR (Web-based) | How to Enter the Child Care Credit Information When the Taxpayer or Spouse is a Student or Disabled

The credit for child and dependent care expenses is available to taxpayers who paid someone to look after their child or other "qualifying person" while they worked or looked for work. For a married couple filing jointly, they both must have earned income to take the credit and/or exclude dependent benefits from income unless one of them is disabled or is a student.

💡When is the taxpayer and/or spouse considered a student?

The taxpayer or spouse is considered a student if they were enrolled full-time at a school for some part of each of 5 calendar months during the tax year.
(credit, correspondence schools, internet-only schools, and on-the-job training don't count as eligible schools)

💡When is the taxpayer and/or spouse considered disabled?

They are considered disabled if they aren't able to physically or mentally care for themselves.

For the child care credit calculation, to include the income earned during the the taxpayer's or spouse's period of either being disabled or being a student, follow the steps below:

From the left-side widget, select Federal Section > Deductions, then go to Credits Menu
Select Child Care Credit

Complete the 3 steps, then Continue to Page 2
This is how Page 2 will look like
Additional Income for Taxpayer for purposes of this credit: If the taxpayer is or was disabled or a student, enter the greater of
(a) the number of months that was true multiplied by either $250 or $500 as appropriate or
(b) their earned income during the time they were a student or disabled, and enter the result here.

Additional Income for Spouse for purposes of this credit: If the spouse is or was disabled or a student, enter the greater of
(a) the number of months that was true multiplied by either $250 or $500 as appropriate or
(b) their earned income during the time they were a student or disabled, and enter the result here.