I am filling out a 433-F form for setting up payments to pay off back taxes. Its asking for the monthly expense of my dependent care. I claim my girlfriend as a dependent. What I am unsure of is what can be considered as dependent care. I took the test to see if she qualifies as a relative dependent and she does. I Just can't find good information on what is considered dependent care. She is an artist and I pay for her studio space every month but she still isn't to the point of making money from it yet. Would this be something that i could use? Is her healthcare considered dependent care? Looking for any and all help!! Thanks for your time!!