Tax Relief for Working Caregivers Act of 2009

Tax Relief for Working Caregivers Act of 2009 - Amends the Internal Revenue Code to: (1) increase from $15,000 to $75,000 the taxpayer adjusted gross income amount at which the tax credit for household and dependent care expenses is phased down; (2) allow such credit for a physically or mentally incapacitated parent (or an ancestor of such parent) of the taxpayer who is a dependent of such taxpayer; and (3) allow an inflation adjustment after 2010 to the maximum dollar limitation for such credit.

Makes permanent the increases in the tax credit for household and dependent care expenses enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).