The amount paid to a baby sitter for keeping a six-year-old child on Friday evenings to enable the taxpayer and spouse to attend bridge parties with friends qualiﬁes for the dependent care credit.

Name: The amount paid to a baby sitter for keeping a six-year-old child on Friday evenings to enable the taxpayer and spouse to attend bridge parties with friends qualiﬁes for the dependent care credit.
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Only employment-related expenses are allowed in the computation.

The Amount Paid to a Baby Sitter for Keeping a Six-Year-Old