You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. However, do not count any amounts you pay to:

1. A dependent for whom you (or your spouse if filing jointly) can claim an exemption,
2. Your child who was under age 19 at the end of the year, even if he or she is not your dependent,
3. A person who was your spouse any time during the year, or
4. The parent of your qualifying person if your qualifying person is your child and under age 13.

This information is found in Publication 503, Child and Dependent Care Expenses.