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.
Your federal income tax may be reduced by claiming the Credit for Child and Dependent Care expenses on your tax return.
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.
Find out if you are eligible to claim the Child and Dependent Care credit.
Who qualifies you for the credit?
A qualifying person generally is a dependent under the age of 13, a spouse or dependent of any age who is incapable of self-care and who lives with you for more than half of the year.
How is the credit calculated?
The credit is calculated based on your income and a percentage of expenses that you incur for the care of qualifying persons to enable you to go to work, look for work, or attend school.
Resources
- Form 2441 and Instructions, Child and Dependent Care Expenses
- Publication 503, Child and Dependent Care Expenses
- Publication 501, Dependents, Standard Deduction, and Filing Information
- Form W-10, Dependent Care Provider's Identification and Certification
- What is an ATIN?
- I am adopting a child and do not yet have a Social Security Number for the child.
- Child and Dependent Care Credit FAQs
