Which of the following is a requirement to claim Child and Dependent Care Expenses?

To claim Child and Dependent Care Expenses, it is essential to have documented expenses. This requirement ensures that taxpayers can substantiate their claims with evidence of the costs incurred for the care of a qualifying child or dependent while they are working or looking for work. The IRS mandates keeping accurate records, such as receipts or invoices, which demonstrate the amount paid for care services.

The other options, while they might seem relevant, do not encompass the primary requirement to make a claim. For instance, being a single parent is a circumstance that may apply to some claimants but does not define the eligibility for the tax credit itself. Similarly, while having a qualifying child under 18 can be relevant, it does not satisfy the need for documented expenses. Employment status, like being employed full-time, is also not a standalone requirement; part-time employment or even being a full-time student can qualify under certain conditions, emphasizing that documentation of expenses is fundamental to making a claim. Having documented expenses affirms compliance with the regulations set forth by the IRS and ensures that claims can be verified.