Information and guidance for eligible individuals who need assistance in determining whether they qualify for the Child and Dependent Care Tax Credit program which allows for the deduction of payments for some types of home care, child care and adult day care services when such care is necessary to allow the individual to work. Service recipients must be children younger than age thirteen or a spouse or other dependent of any age who is incapacitated. Eligible tax filers can deduct up to $3,000 for care expenses of one qualifying person or up to $6,000 for care expenses of two or more qualifying persons. However, work-related care expenses cannot be higher than the yearly earned income of the tax filer, if single or the smaller amount of a couple’s earned incomes, if married. Also, the credit amount cannot exceed a family’s tax liability, and no benefit is provided to families whose incomes are so low that they have no income tax liability.