Who is eligible to claim the Child and Dependent Care Credit in the situation of Celina and Dave?

To determine eligibility for the Child and Dependent Care Credit, it is essential to consider who incurred the expenses for the care of a qualifying child or dependent and who could be treated as the primary caregiver. In this scenario, if only Celina has been the one to pay for the care expenses, she may be the one eligible to claim the credit.

The key requirement for claiming the Child and Dependent Care Credit is that the care must enable the taxpayer (in this case, Celina) to work or look for work. Since the question implies that Celina is the one who meets this condition by paying for the care, she would have the right to claim the credit.

If Dave had incurred the expenses or was the primary caregiver, he might have been eligible instead. However, if the description indicates that only Celina has undertaken this responsibility, then the claim appropriately belongs to her. It is also necessary to ensure the dependent qualifies under IRS rules to validate the claim.

In scenarios where both parents contribute to the expenses or both are working, the situation may become more complex in determining who claims the credit, but based on the information provided, it clearly indicates that Celina is the eligible claimant in this case.