Which of the following expenses qualifies as a dependent care expense under tax code?

Dependent care expenses under tax code are specifically related to the care of a qualifying individual while the taxpayer is working or looking for work. The correct choice identifies caretaking costs for a disabled spouse, as these costs can qualify for the dependent care credit if the spouse is unable to care for themselves due to a physical or mental condition.

This aligns with the tax code provision, which allows expenses incurred to care for individuals who are incapable of self-care due to a disability. This could include personal care assistance, adult day care, or similar services, making it relevant for tax deductions and credits.

The other options do not qualify under the dependent care credit provisions. For instance, expenses for a child under 18 must relate directly to child care that enables the parent to work or seek employment but wouldn't include all expenses for children; simply being under 18 is not sufficient for qualification. Costs related to home schooling and travel expenses for family vacations are also outside the scope of dependent care expenses, as they do not directly relate to care that allows for employment or job searching.