Your supervisor has asked you to assist clients Harry and Heather Moore with a married file joint return tax questions. Harry works full-time teaching at UMO and his wife Heather is a full-time student enrolled at NCU Online University. Harry earned $36,000 and Heather did not hold a job since she concentrates on her classes full time. NCU Online University only offers classes over the internet. Harry and Heather have two children, Henry and Hannah and pay $3,000 each for childcare for the child Elizabeth (age 8), and pay $3,000 for child care expenses during the year.

Required:

Go to the IRS website (www.irs.gov). Locate and review Publication 503. explain the amount of child and dependent care credit that Scott and Heather Moore can claim.