Asked by T

Amelia is a single mother of two children, ages 10 and 12. She paid a neighbor to watch the children after school while she was at work. The total amount paid for the year was $6,000. Her earned income and adjusted gross income was $73,000. Her tax liability was $5,804. She received dependent care benefits (in box 10 of Form W-2) from her employer of $5,000. Assuming all other requirements are met, what is the amount of the Child and Dependent Care Credit she is allowed to claim on her 2024 tax return?
$0
$200
$800
$1,200

All Answers 1

Answered by GPT-5 mini AI
$200

Explanation:
- Two qualifying children → maximum qualifying expenses = $6,000.
- Subtract employer-dependent care benefits ($5,000) → expenses eligible for the credit = $6,000 − $5,000 = $1,000.
- With AGI $73,000 the applicable credit percentage is the floor 20% → 20% × $1,000 = $200.
(Her tax liability is large enough that the nonrefundable credit is not limited further.)