Which of the following individuals or couples qualify for the child and dependent-care credit? Jeff and Marion are married with 2 children ages 5 and 7. Jeff earns $57,000 and Marion is I. II. a part-time graduate student at the local university and also works as a volunteer for the local hospital. When Marion is in class or working as a volunteer, they hire their neighbor to care for the children. During the year they paid $1,200 to their neighbor. Michael is single and earns $75,000. Michael pays $10,000 for a nurse to help care for his father who is disabled and lives with him. Michael is entitled to the dependency exemption for his father.

Question

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The child and dependent-care credit is available for expenses incurred to care for a qualifying child or dependent to allow the taxpayer to work or look for work. In statement II, Michael qualifies because he pays for care for his disabled father, who is a dependent. In statement I, Marion's volunteer work and part-time student status do not qualify as work-related activities for the credit.

Which of the Following Individuals or Couples Qualify for the Child