The Child and Dependent Care Credit is a tax credit that helps offset the cost of caring for a qualifying child or dependent so you can work or look for work. If filing married, must be a jointly return, and both parents must have earned income to qualify for this credit.
You may qualify if you pay for care for a child under age 13, a spouse who can’t care for themselves, or another dependent who needs assistance. The credit is based on a percentage of what you spend on eligible care expenses, up to certain limits, and the exact amount you receive depends on your income.
This credit can reduce the amount of tax you owe, but it is non-refundable, meaning it won’t give you money back if your tax bill reaches zero. Overall, it’s a valuable benefit for working individuals and families who pay for daycare, after-school programs, or other care services that allow them to stay employed.
For more information click in this link: IRS.gov