May I claim a tax credit for caring for my own child?

No. Some family child care providers believe that if their husband pays them to care for their own child they can claim the federal child care tax credit. The Instructions to IRS Form 2441 Child and Dependent Care Expenses makes this clear.

The fact that you are caring for your own child means you don't have to pay child care costs. Yes, your child is taking up a space in your program, but there is no tax benefit for this.

If you enroll your child in another child care program while you are working (attending a workshop, conference, etc.) you can claim the child care tax credit for this cost. However, you won't reduce your own taxes by an amount equal to the cost of this care, so it's not beneficial tax-wise to do this.

You cannot claim the child care tax credit by paying your own spouse or dependent child to care for your child while attend a workshop or conference.