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If you had $12,000 in income, for example, and $800 in eligible child care expenses, then, your credit would be 35 percent of $800, or $280. For taxpayers with incomes of more than $43,000, the percentage was 20 percent, with no upper income limit.
And, the child's income cannot exceed $11,308. Disabled dependent children can be any age as long as they are dependent on you, your spouse, or partner. Claiming child care expenses may reduce the amount of tax you have to pay.