Eligible Individuals

• To qualify for the adult dependent care credit, the adult in question must have lived with you for at least half the year. He must be physically or mentally incapable of caring for himself and require the attention of another individual to ensure his safety. You and/or or your spouse must financially contribute to at least half the cost of his care during the year. You can claim the credit for your spouse, parent, grandparent, sibling or other dependent relative. Dependents must be a U.S. citizen and have a valid Social Security number.