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The new rules are designed to keep parents from claiming the child-care credit, then paying the provider “under the table, so to speakj^Ms. Scott said.
Three types of families are eligible to apply lor the credit, she said: those with a single, working parent; those with two working parents; and those with one working parent and one parent who attends school fulltime for at least five months a year.
“Single parents can also claim the credit if they were not working but are actively looking for a job,” Ms. Scott said. “The same is true for families with a disabled parent.” Child-care credits are calculated based on expenses of up to $2,400 a
94.5%