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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.
A dependent must be either a qualifying child or qualifying relative.. Only qualifying children have an age test. A qualifying child must be under 19 at the end of the year. If your child is a full-time student, you can claim an exemption until she's 24 years old.If she becomes permanently and totally disabled, you can potentially claim her as a dependent at any age.n that sense there is no specific age limit for claiming dependents, although all dependents must meet certain IRS requirements. For example, dependents typically have to be U.S. citizens, resident aliens, or citizens of Canada or Mexico.