All of the following can be considered work-related expenses for the Child and Dependent Care Credit except?

The Child and Dependent Care Credit is designed to assist working taxpayers with costs incurred for the care of qualifying dependents so they can work or look for work. For an expense to qualify under this credit, it must be directly related to care that enables the taxpayer to engage in employment or seek jobs.

Paying for care to perform volunteer work does not qualify because volunteer work is not considered employment. The purpose of the Child and Dependent Care Credit is tied specifically to enabling paid work or job-seeking activities. In contrast, expenses incurred for care while working nights, going on job interviews, or during business trips all relate directly to employment activities and therefore qualify as work-related expenses under this credit. Such expenses are foundational in creating a link between the care provided and the ability of the taxpayer to generate income.