What is the maximum amount of expenses on which the Child and Dependent Care Credit is based for Tax Year 2022? $2,000 for one qualifying individual and $4,000 for two or more qualifying individuals. $3,000 for one qualifying individual and $6,000 for two or more qualifying individuals. $5,000 for one qualifying individuat and $10,000 for two or more qualifying individuals. $8,000 for one qualifying individual and $16,000 for two or more qualifying individuals