### Question
How does Nonrefundable Personal Credits define employment-related expenses?


### Answer
Under *26 U.S.C. § 21*, **employment-related expenses** is defined as:

> amounts paid for the following expenses, but only if such expenses are incurred to enable the taxpayer to be gainfully employed for any period for which there are 1 or more qualifying individuals with respect to the taxpayer:


(i) expenses for household services, and


(ii) expenses for the care of a qualifying individual

#### Citation:
  - *26 U.S.C. § 21*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

