There are seven tests to qualify for the credit:

1. Care must be provided to one or more qualifying people. A qualifying person is generally a dependent under age 13 who lives with you more than half the year. For a child that turns 13 during the year, only care provided before their birthday counts. A spouse or dependent over age 13 but incapable of self care may also be a qualifying person for the credit.

2. You must have earned income. If you are married and file jointly, your spouse must also have earned income, though there are exceptions for student spouses and spouses not capable of self care. If you or your spouse's earned income is less than the eligible expenses listed above, that income will be the limiting factor for calculating any credit.

3. You must pay the care expenses so you can work or look for work. Child care used to enjoy an evening out of the house or so you can volunteer is not eligible for the credit.

4. Care payments cannot be to your dependent, spouse or the parent of your qualifying child.

5. The credit is not available for the filing status 'Married Filing Separate.'

6. You must identify the care provider(s) on your tax return. Generally, you must list either your care provider's social security number or employer identification number (E.I.N.) on form 2441. On your Maine return, to be eligible for the increased Quality Child Care credit, that program number is needed as well.

7. Special rules apply if you receive tax-free Dependent Care benefits. See IRS Publication 503 for more details.

Care that qualifies for the credit includes day camps, day care, nursery school, pre- and after-school programs, and nannies.

Care whichdoes notqualify for the credit are overnight camps, private schools at the kindergarten level or above, summer school and tutoring programs.

When claiming any credit, you should keep good records. So, as you're getting ready to send your child off to soccer camp, art camp or horseback riding camp, be sure to ask for a receipt with the E.I.N. on it.