As mentioned above in number 1 under the Tests to Qualify, the person being cared for must be either:
Your child under age 13, who you can claim as a dependent on your tax return (see “Children of Divorced or Separated Parents” below) , or
Your spouse who was not able to care for himself or herself, or
A person you can claim as a dependent on your tax return, who is unable to care for himself or herself.
Persons who are considered physically or mentally unable to care for themselves include those who are unable to dress, clean or feed themselves, or who need constant attention to prevent them from injuring themselves or others.
If the person receiving the care qualifies for only part of the year, you can take the credit only for the days the person qualifies. For example, if the qualifying person is your child who turned 13 during the year, you can take the credit only for the portion of the year until your child reached age 13.
Identification Numbers
If your qualifying person is a non-resident or resident alien and cannot get a Social Security number, your should request an Individual Taxpayer Identification Number (ITIN) from the Internal Revenue Service (IRS) by filing Form W-7, Application for IRS Individual Tax Identification Number. An ITIN is only for tax purposes – it does not entitle the person to Social Security benefits or change the person’s employment or immigration status under U.S. law. If your child is adopted and you do not have a Social Security number, you can request an Adoption Taxpayer Identification Number (ATIN) by filing Form W-7A.