Form 2441 - QUALIFYING Person

[Yardley CPA]

I recall seeing in an earlier post about 2441 that a child does not need to have expenses in order for them to be listed, with the box checked, as a qualifying person on form 2441, is that correct or did I miss read it??  I have a MFJ with two children, 10 and 7.  Only the seven-year-old incurred expenses at a child care center.  I can list  and check each child as qualifying on form 2441?

[Hahn1040]

from form 2441 instructions

To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each child in column (c) of line 2. However, it is possible a qualifying child could have no expenses and a second child could have expenses exceeding $3,000. You should list -0- for the one child and the actual amount for the second child. The $6,000 limit would still be used to compute your credit unless you have already excluded or deducted, in Part III, certain dependent care benefits paid to you (or on your behalf) by your employer.

[Lee B]

Here is a link for the IRS  Interactive Tax Assistant for this credit:

https://www.irs.gov/help/ita/am-i-eligible-to-claim-the-child-and-dependent-care-credit