What must taxpayers provide to ensure they qualify for the Child and Dependent Care Credit?

To qualify for the Child and Dependent Care Credit, taxpayers need to demonstrate that they incurred expenses for the care of qualifying individuals while they were working or looking for work. This is essential because the credit is designed to help offset the costs of child and dependent care that allow the taxpayer to earn income. By providing evidence of care related to work efforts, taxpayers establish that they meet the criteria for the credit, which is crucial for maximizing their tax benefits. Having proper documentation of care expenses is necessary for compliance with IRS regulations regarding the credit.

The other options do not address the primary requirement for this credit. Social Security numbers for caregivers and proof that care was provided by family members do not directly relate to the taxpayer's work-related need for such care. Moreover, while a list of dependents claimed on the tax form is important for many tax considerations, it does not specifically validate the necessity of care for the purposes of the Child and Dependent Care Credit.