Which of the following correctly identifies situations where someone might not qualify for the child and dependent care credit?

The child and dependent care credit is designed to assist taxpayers who incur child or dependent care expenses in order to work or look for work. However, certain situations can disqualify individuals from claiming this credit.

Having a high income can impact eligibility for different tax credits, including phased-out benefits based on adjusted gross income limits. If taxpayers exceed these thresholds, they may not qualify for the full credit or any portion of it.

Care received outside the home is another factor to consider. The credit typically covers only care expenses incurred for a qualified person when they are in a licensed facility. If the care is provided in a setting that does not meet these qualifications, such as an unlicensed provider, it could render the expenses ineligible for the credit.

Care provided by family members can also lead to disqualification. If the care provider is a relative and not a qualified provider, the expenses may not qualify for the credit. Specifically, expenses paid to a spouse, the parent of the qualifying child under 13, or other relatives who live in the same home as the child are not eligible.

Together, these situations highlight the importance of meeting specific criteria for eligibility, thereby leading to the conclusion that all listed scenarios could result in disqualification from the child and dependent care