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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.
For the 2015 tax year, children claimed as a dependent on your return must file their own taxes if they meet any of the following: 1  Earned income is greater than $6,300. 2  Unearned income (like dividends and interest) is greater than $1050.