Child care expenses are considered eligible if they enable you and your spouse to work or actively seek employment. If your spouse is unemployed when you anticipate receiving the subsidy, you must provide an income projection for the upcoming year, assuming they are actively seeking work. This projection may be based on the previous year’s tax return or an estimated salary for your spouse’s profession. Additionally, spouses seeking employment must have legal authorization to work in the United States. If your spouse remains unemployed throughout the year and does not qualify under other exceptions, such as being disabled or a full-time student, you will not be eligible to receive subsidy funds.