The Child and Dependent Care Credit is a non-refundable tax credit in the United States designed to help families offset the cost of care for children and dependents while they work or look for work.
A transient worker is an individual who frequently moves from one job to another, lacks a fixed residence, and does not have a specific business locality. Each location where they work becomes their primary business and tax home, and they are not able to deduct expenses for meals and lodging.
