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Last Updated: 1/11/2018

Child and Dependent Care Credit Changes

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New law modifies the Child and Dependent Care Credit. You may be eligible for the credit if your Federal Adjusted Gross Income (FAGI) is less than or equal to $62,000 for one qualifying person or $74,000 for two or more qualifying persons. You must have paid someone to care for your child or other qualifying person, or paid someone for household services.

How much is this credit?

This credit is limited to the amount of the Federal Child and Dependent Care Credit. Your credit will be equal to the federal credit if your FAGI is less than $50,000. Your credit begins to phase out if your FAGI is over $50,000. For more information, see the table below.
​ If you have ​ And your Federal Adjusted 
 Gross Income (FAGI) is
​ Your maximum credit is
​ 1 qualifying dependent ​ ​ ​ less than $50,000 ​ equal to the Federal credit
​ between $50,000 and $62,000 ​ $600 reduced by 5% of FAGI exceeding $50,000
​ more than $62,000 ​ $0 (You are not eligible)
​ ​ ​2 or more qualifying dependents ​ less than $50,000 ​ equal to the Federal credit
​ between $50,000 and $74,000 ​ $1,200 reduced by 5% of FAGI exceeding $50,000
​ more than $74,000 ​ $0 (You are not eligible)

When is this credit available?

The eligibility changes are effective for tax year 2017, but the Child and Dependent Care Credit currently exists. You may file for tax year 2016 and earlier by using Schedule M1CD, Child and Dependent Care Credit. See Prior Year Forms for older copies of Schedule M1CD.
 

Do I qualify for this credit?

See Child and Dependent Care Credit for additional information.
 

How do I file for this credit?

Complete Schedule M1CD, Child and Dependent Care Credit, to file this credit.