Child Dependent Care Deduction

I was getting ready to complain about the 4491-X not including the changes to page G-1 (Child and Dependent Care Credit). To bolster my arguments, I gathered the language from the Pub 17, the Form 2441 instructions and the Revenue Code. Much to my surprise, the revenue code has changed. It no longer requires that the dependent be incapable of self-care "due to mental or physical defect". I believe the practice problem we had last year...(with the friend's daughter living in the home all year)...would have a different answer this year. Pub 17 and the Revenue Code both imply that the dependent need only be incapable of self-care--not disabled. The 2441 instructions still say the person needs to be disabled. I expect that the code governs. 

Here's the code language:
 

TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter A > PART IV > Subpart A > § 21:(b)

(1) Qualifying individual 
The term "qualifying individual" means— 
(A) a dependent of the taxpayer (as defined in section 152 (a)(1)) who has not attained age 13, 
(B) a dependent of the taxpayer (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B)) who is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one-half of such taxable year, or 
(C) the spouse of the taxpayer, if the spouse is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one-half of such taxable year.
 

--Deb Fisher
TRS Idaho
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