The Child and Dependent Care Credit is a credit taxpayers can claim if they paid someone to care for a child under age 13 or a qualifying spouse or dependent so they could work or look for work. To qualify, spouses, children over the age of 13, and other dependents must be physically or mentally incapable of self-care. The credit is a percentage of the amount of child and dependent care expenses paid to a care provider, with a maximum of 35 percent of qualifying expenses.