The Child and Dependent Care Expenses Credit is a non-refundable tax credit. The credit is applied against the net tax liability. If the credit exceeds the net tax liability, the excess credit cannot be refunded. The credit is allowed for certain household and dependent care expenses you incurred during the year that allowed you to seek or maintain gainful employment. You qualify to claim this credit if you meet all of the following for the tax year: 1  Your Adjusted Gross Income is less than $100,000.00. 2  You had at least as much earned income as you paid for child or dependent care.