Which of the following statements is true regarding care expenses for dependents?

The correct choice emphasizes that expenses for dependent care must indeed be work-related. This criterion aligns with the tax regulations for child and dependent care expenses, which state that care must be necessary for the taxpayer to work or look for work. Therefore, only those expenses incurred due to the necessity of work-related childcare are eligible for potential tax benefits.

For caregivers, this means that if a taxpayer incurs costs to supervise their child while they are at work or conducting job searches, those expenses may qualify for deductions or credits, provided they meet certain criteria set by the IRS.

In terms of the other statements, documentation of every hour is not required so long as there is sufficient evidence of expenses incurred and care provided; claiming expenses for children over 16 is also permissible under specific conditions; and while expenses should ideally be paid within the tax year to claim them on that year's tax return, it isn't an absolute requirement. Therefore, A stands out as the accurate portrayal of dependent care expenses under tax regulations.