Have a couple with dependent care expenses of $6,300 with $4,500 coming from salary. One individual has a salary the other one has $48,000 in a stipend that is considered a fellowship. This income is not subject to self-employment tax and therefore it doesn't seem to be considered earned income for the dependent care credit. And therefore the $4,500 is being added to income. Am I missing something or is there a way of them being eligible for the credit. Thanks for any help.