I have a client who pays for adult day care for his wife who has dementia, so that he could go back to work part time. Do these expenses qualify for dependent care expenses or do they belong under Schedule A as part of the medical expenses? I have looked at Publication 503 and it states that "your spouse who wasn't physically or mentally able to care for himself or herself and lived with you for more than half the year is a qualifying person" under child and dependent care expenses; however, it also says "a dependent is a person, other than you or your spouse, for whom you can claim an exemption". I am confused as to where these expenses would qualify under!
-
-
Yes, to your question.Originally posted by jrgwmay View Post
The pub is perfectly clear. It states there are several categories of qualifying persons, and gives a list. The list includes the spouse as you described, and also a dependent meeting additional criteria. The pub then goes on to define "dependent". What are you confused about?"You said it, they'll never know the difference. Come on, we'll paint our way out!" - Moe Howard
Comment