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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.
If your dependent is claimed on your tax return, they may still be required to file an income tax return of their own. The requirements vary by marriage status and age. The minimum income requirements for dependents are listed in the table below:f your dependent child must file a tax return, but cannot because of their age or other reason, you, a guardian, or other person who is legally responsible for the child must file the return on the child's behalf.