Hi,

I'm in the US on an H1, and my spouse in on an H4. We have a 3-year old daughter who is a US citizen. We send her to a private pre-school that costs quite a bit of money. Can this amount be claimed under the Child / Dependent Care credit ?

Thanks

If the pre-school is prior to kindergarten, no problem.

If the pre-school includes knidergarten, then only if kindergarten is NOT required as part of primary school in your state.

The tax code says: "To qualify for tax credits, the child care must be necessary for the parents to maintain or obtain employment."
Since H-4 visa holders are not allowed to work, does this mean that they can not take the child care credit?
In other words, you would probably have to take care of your child at home. Or, if you choose to send him/her to pre-school, you are on your own.
I am confused.

Yes, you can not claim child care credit.
For this you and your spouse must have earned income during the year. The expenses must be work related. To be considered work related, they allow you and your spouse to work and look for work.

If your wife is disabled OR went to school (college or higher), then you can claim the Child Care Credit.

Otherwise, no!