For the 2013 tax year, eligible filers could claim up to 35 percent of their qualifying care costs for the Child and Dependent Care Tax Credit, according to the Internal Revenue Service website. Qualifying filers claiming one individual could claim up to $3,000, and filers claiming two or more eligible individuals could claim up to $6,000.
The Child and Dependent Care Tax Credit is a credit offered by the IRS to help offset care costs for qualifying individuals, states the IRS website. The IRS offers a full list of eligibility requirements in Publication 503, Child and Dependent Care Expenses. Form 2441 supplies specific filing instructions for qualifying individuals.