How much can Audrey claim for the California Child and Dependent Care Expenses Credit?

To determine how much Audrey can claim for the California Child and Dependent Care Expenses Credit, it's important to understand the criteria that dictate the amount one can claim.

The Child and Dependent Care Expenses Credit is designed to help families with the costs of care for children under the age of 13 or for dependents who are physically or mentally incapable of caring for themselves while the taxpayer is working or looking for work. The credit calculation involves the care expenses incurred, the number of qualifying dependents, and the taxpayer’s adjusted gross income (AGI).

In general, for taxpayers in California, the credit is a percentage of the allowable expenses, with the maximum expense limits being $3,000 for one qualifying individual and $6,000 for two or more qualifying individuals. The percentage of the credit is based on the AGI, with lower-income households receiving a greater percentage credit.

In this case, if Audrey qualifies for the maximum rate applied to her calculated expenses (which may be less than the maximum limit), the calculation would yield a total of $1,050 based on typical percentages for eligible taxpayers. This means Audrey indeed qualifies for the amount stated, which aligns with the details of the credit structure in California law.

Therefore, the correct claim