Qualifying Person. Tax credits on preschool expenses must be for a qualifying person. This is generally your own child, natural born or adopted. Foster children, grandchildren, and other relatives also qualify, if you claim the person as an exemption on your income tax return.o claim the child and dependent care credit, you must have earned income for the year you're filing for. If you're married, your spouse must also have earned income. The credit enables you and your spouse to both work, earn income and pay additional taxes.