If I pay dependent care expenses for a disabled adult dependent, can I claim dependent expenses, i.e, the child and dependent care credit?

You can claim dependent credit for a disabled adult dependent if your child and dependent care expenses are for either:

• Your spouse who was both:
  • Not physically or mentally able to care for himself or herself because of a physical or mental disability
  • Living with you for more than half of the year
• A dependent adult who was all of these:
  • Not physically or mentally able to care for himself or herself
  • Living with you for more than half of the year
  • Either:
    • Your dependent
    • Someone who would have been your dependent except that the person:
      • Received gross income of $5,050 or more
      • Filed a joint return
      • Could’ve been claimed as a dependent on someone else’s 2024 return

A person with a physical disability or a mental disability is someone who:

• Can’t dress, clean, or feed himself or herself
• Requires constant attention to prevent injury to the disabled person or others