Are my husband and I qualified to take a dependent care expense credit?

Q: I was wondering if my husband and I are qualified to take a dependent care expense credit if we are filing jointly. My husband works for himself and I help him, but do not get paid. We pay a babysitter and want to deduct those expenses. So, my husband has earned income and I do not. --Svetlana, Salem

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: Unless you are disabled or attending school, both spouses must have earned income in order to claim the dependent care credit. You could report a part of the income from the business as yours and subject to self-employment tax, however, depending on the profit, your overall tax bill may actually increase, due to self-employment social security taxes that would be due on your earnings.