Child and Dependent Care Credit Information

If you paid someone to care for your child or other qualifying person so you (and your spouse if filing jointly) could work or look for work, you may be able to take the credit for child and dependent care expenses. This credit can reduce your federal income tax. In this article, we will provide information on who is eligible to claim the credit, who qualifies for the credit, how the credit is calculated, and additional resources.

Eligibility for the Child and Dependent Care Credit

You may be eligible to claim the child and dependent care credit if:

• You paid expenses for the care of a qualifying individual to enable you (and your spouse, if filing a joint return) to work or actively look for work.
• You (or your spouse if filing a joint return) lived in the United States for more than half of the year. However, special rules apply to military personnel stationed outside of the United States.

To determine if you are eligible to claim the Child and Dependent Care credit, you can find more information on the Internal Revenue Service (IRS) website.

Qualifying Individuals for the Credit

A qualifying person generally refers to a dependent under the age of 13, a spouse, or a dependent of any age who is incapable of self-care and lives with you for more than half of the year.

Calculation of the Credit

The child and dependent care credit is calculated based on your income and a percentage of the expenses you incur for the care of qualifying persons. These expenses must enable you to go to work, look for work, or attend school.

Resources

To assist you in claiming the Child and Dependent Care credit, the IRS provides the following resources:

• [Form 2441 and Instructions, Child and Dependent Care Expenses](link to the form and instructions)
• [Publication 503, Child and Dependent Care Expenses](link to the publication)
• [Publication 501, Dependents, Standard Deduction, and Filing Information](link to the publication)
• [Form W-10, Dependent Care Provider's Identification and Certification](link to the form)
• [What is an ATIN?](link to the information)
• [I am adopting a child and do not yet have a Social Security Number for the child](link to the information)
• [Child and Dependent Care Credit FAQs](link to the FAQs)

For more detailed information and guidance, please refer to these resources.

Page Last Reviewed or Updated: 09-Jan-2024