Child Care Payments to a Relative Are Not Eligible for the Credit

question 8

True/False

Child care payments to a relative are not eligible for the credit for child and dependent care expenses if the relative is a child (under age 19) of the taxpayer.

---

Definitions:

Cognitive Impairment

A decline in memory, decision-making ability, learning capacity, and other cognitive functions, which can be temporary or permanent.

Visual Acuity

The clarity or sharpness of vision, often measured as the ability to discern letters or numbers at a standardized distance.

Rubella

A contagious viral infection, also known as German measles, marked by a red rash and fever, important for pregnant women to avoid due to risk of congenital rubella syndrome.

Congenital Heart Disease

Congenital heart disease includes heart defects present at birth, causing variations in the normal flow of blood through the heart.