A document published by the Internal Revenue Service that outlines the criteria which must be met in order for a taxpayer to deduct expenses for the care of children and dependents. IRS Publication 503 indicates that expenses can be claimed only if they are incurred in order to allow the taxpayer to work or look for employment.

In order to claim tax credits for children or dependents, certain criteria must be met: the persons claimed must be qualified, the taxpayer must have worked at some point during the year, expenses must be incurred so that the taxpayer could work or look for work, and care payments must be made to a non-dependent.

Up to 35% of expenses related to the care of children and dependents can be claimed by a taxpayer. In addition, expenses related to the care of children apply only to children under the age of 13.