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Paul and Karen Kent are married, and both are employed (Paul earns $44,000 and Karen earns $9,000 during 2022). Paul and Karen have two dependent children, both under the age of 13 (Samuel and Joy). In order to work, Paul and Karen pay $3,800 ( $1,900 for each child) to Sunnyside Day Care Center (422 Sycamore Road, Fort Worth, TX 76028 ; Employer Identification Number: 11-2345678) to care for their children while they are working. Click to view Applicable Rate of Credit based on Adjusted Gross Income. Assuming that Paul and Karen file a joint return, what, if any, is their tax credit for child and dependent care expenses