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Frequently Asked Tax Questions

Child Care Credit/Other Credits - Child and Dependent Care Credit & Flexible Benefit Plans


Rev. date: 1/2010


My spouse and I both work and are eligible for the child and dependent care credit. Can I include the cost of my 5 year-old-son's private kindergarten tuition cost as a qualified expense on Form 2441, Child and Dependent Care Expenses?

previous topic occurrence Child Care Credit next topic occurrence
previous topic occurrence Child Care Expenses next topic occurrence
previous topic occurrence Child and Dependent Care Credit next topic occurrence
previous topic occurrence Child and Dependent Care Expenses next topic occurrence
previous topic occurrence Dependent Care next topic occurrence
previous topic occurrence Dependent Care Expenses next topic occurrence
previous topic occurrence Form 2441 next topic occurrence

The expense for kindergarten does not qualify for the child and dependent care credit because kindergarten is primarily educational in nature.

Rev. date: 1/2010


Why did I receive a Form W-2 reporting a benefit of $3,000 in Box 10 when my employer set aside $3,000 in wages for dependent care under a dependent care benefit plan?

previous topic occurrence Child Care Credit next topic occurrence
previous topic occurrence Child and Dependent Care Expenses next topic occurrence
previous topic occurrence Dependent Care next topic occurrence
previous topic occurrence Dependent Care Expenses next topic occurrence
previous topic occurrence Employee Benefits next topic occurrence
previous topic occurrence Employer Provided Dependent Care Benefits next topic occurrence
previous topic occurrence Flexible Spending Arrangement next topic occurrence
previous topic occurrence Taxable Income next topic occurrence
previous topic occurrence Taxable and Nontaxable Income next topic occurrence

This type of plan is an agreement to voluntarily reduce your salary in return for an employer-provided fringe benefit.

Rev. date: 1/2010


How do I complete Form 2441 if I have a flexible spending account?

previous topic occurrence Child Care Credit next topic occurrence
previous topic occurrence Child and Dependent Care Expenses next topic occurrence
previous topic occurrence Dependent Care Expenses next topic occurrence
previous topic occurrence Employee Benefits next topic occurrence
previous topic occurrence Flexible Spending Arrangement next topic occurrence
previous topic occurrence Form 2441 next topic occurrence

You must complete Part III of Form 2441 (PDF), Child and Dependent Care Expenses, to exclude the dependent care benefit from income even if you cannot claim the child and dependent care credit.

Rev. date: 1/2010


My babysitter refused to provide me with her social security number. Can I still claim the amount I paid to the babysitter for child care while I worked? If so, how do I claim these child care expenses on my tax return?

previous topic occurrence Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby next topic occurrence
previous topic occurrence Child Care next topic occurrence
previous topic occurrence Child Care Credit next topic occurrence
previous topic occurrence Child Care Expenses next topic occurrence
previous topic occurrence Child and Dependent next topic occurrence
previous topic occurrence Child and Dependent Care Expenses next topic occurrence
previous topic occurrence Dependent Care Expenses next topic occurrence
previous topic occurrence Social Security Number next topic occurrence

Yes, if you meet the other requirements to claim the child and dependent care credit, but are missing the social security number or other taxpayer identification number of a provider, you can still claim the credit by demonstrating "due diligence" in attempting to secure this information.

Rev. date: 1/2010


I am thinking of having a family member babysit for my child full time in her home while I work. Who is responsible for paying taxes on the money I pay for this care? Can I claim this cost as a child care expense even though my family member is not a registered day care provider?

previous topic occurrence Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby next topic occurrence
previous topic occurrence Child Care next topic occurrence
previous topic occurrence Child Care Credit next topic occurrence
previous topic occurrence Child and Dependent Care Expenses next topic occurrence
previous topic occurrence Dependent Care Expenses next topic occurrence
previous topic occurrence Household Employer's Tax Guide next topic occurrence
previous topic occurrence Household Employment Taxes next topic occurrence
previous topic occurrence Housekeepers, Maids, or Servants next topic occurrence

These payments may be qualified child care expenses if the family member babysitting is not your dependent or your child under age 19 and you otherwise qualify to claim the child and dependent care credit.
Who is responsible for taxes on these payments depends on whether your family member is your employee or is self-employed (an independent contractor).

Rev. date: 1/2010


Do daycare payments for an elderly person qualify for the child and dependent care credit?

previous topic occurrence Child and Dependent next topic occurrence
previous topic occurrence Child and Dependent Care Credit next topic occurrence
previous topic occurrence Child and Dependent Care Expenses next topic occurrence
previous topic occurrence Daycare next topic occurrence
previous topic occurrence Dependent Care next topic occurrence
previous topic occurrence Dependent Care Expenses next topic occurrence

Daycare payments for an elderly person may qualify as dependent care expenses if the person receiving the care is your spouse or dependent who lives with you and is incapable of self-care.