Ivanna, who has three children under age 13, worked full-time while her husband, Sergio, was attending college for nine months during the year. Ivanna earned $39,300 and incurred $7,675 of child care expenses. Click here to access the percentage chart to us for this problem. Determine the amount of Ivanna and Sergio's child and dependent care credit. Feedback Check My Work The credit for child and dependent care expenses mitigates the inequity felt by working taxpayers who must pay for child care services to work outside the home. This credit is a specified percentage of expenses incurred to enable the taxpayer to work or to seek employment. Expenses on which the credit for child and dependent care expenses is based are subject to limitations