Question

The taxpayer had a qualifying child who is not disabled and who turned 13 on may 31, 2017. They paid a child care provider to care for the child for the entire year while they worked. How many months of child care expenses can they deduct on their tax return?

Answer 1

5 months

Explanation:

The taxpayer can only deduct the first five months of the qualifying child. May is the fifth month. On June 1st, the qualifying child is going to be 14 years old. Therefore he cannot be included in work-related expenses as specified in the Publication 503 - Main Content from the IRS. Please see the Working-Related Expenses, Indent (b) which is as follows:

(b) The parent of your qualifying person if your qualifying person is your child and under age 13.