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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.
Who is eligible to claim the credit
You may be eligible if:
- You (and your spouse if filing a joint return) have earned income.
- You paid qualified 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 identify the eligible care provider on your return.
- Your filing status is single, head of household, qualifying surviving spouse, or married filing jointly unless an exception applies to you.
If you are legally separated or living apart from your spouse, visit Publication 503, Child and Dependent Care Expenses, to see if you meet the requirements to be considered unmarried for purposes of claiming the credit and what to do on Form 2441, Child and Dependent Care Expenses.
Expenses for care do not include amounts paid for food, lodging, clothing, education and entertainment.
Use the Interactive Tax Assistant to 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 disabled spouse or dependent of any age who is incapable of self-care and who lives with you for more than half of the year.
Who is an eligible care provider
A care provider can be an organization or person. The person cannot be:
- Your (or your spouse if filing jointly) dependent
- Your child (including stepchild or foster child) who was under age 19 at the end of the year, even if he or she isn't your dependent
- Your spouse (any time during the year)
- The parent of your qualifying person if your qualifying person is your child and under age 13.
You must identify the provider on your tax return. Enter the name, address, and employer identification number (EIN) or Social Security number (SSN) of the care provider on Form 2441, Child and Dependent Care Expenses, and attach it to your Form 1040, 1040-SR, or 1040-NR.
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.