Elderly day care payments may qualify as Child and Dependent Care Expenses. In order to be a qualifying person, the person receiving the elderly day care must be either your spouse who was physically or mentally not able to care for himself or your dependent who was physically not able to care for himself and the qualifying person must have the same principal place of abode as you. All of the other criteria for claiming the Child and Dependent Care Credit must also be met. This information can be found in Publication 17, Chapter 34 .

References:

• Publication 503, Child and Dependent Care Expenses
• Tax Topic 602, Child and Dependent Care Credit

Source: www.irs.gov