A qualifying individual for the purposes of the child and dependent care expenses credit includes all of the following except:

A) A dependent under the age of 13.
B) An adult child who is incapable of caring for himself/herself.
C) A dependent child,age of 17 who attends school full time.
D) A spouse who is incapable of caring for himself/herself.

Qualifying Individual

In tax contexts, this refers to someone who meets certain criteria for eligibility under various credits, deductions, or filing statuses.

Dependent Care Expenses Credit

A tax credit that allows taxpayers to claim a percentage of childcare and similar expenses for qualifying dependents.

Adult Child

An individual over the age of majority, which varies by country, but often refers to those over 18 or 21 years old.