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Frequently Asked Tax Questions

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

  1. My spouse and I both work and are eligible for the child and dependent care credit. Can I include the expense of my 5 year-old son's private kindergarten tuition as a qualified expense on Form 2441, Child and Dependent Care Expenses?
  2. 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?
  3. My babysitter refused to provide me with her social security number. Can I still claim the amount I paid to the babysitter for childcare while I worked? If so, how do I claim these childcare expenses on my tax return?
  4. I am thinking of having a family member babysit for my two-year old child while I work. Who is responsible for paying taxes on the money I pay for this care? Can I claim this cost as a childcare expense even though my family member is not a registered day care provider?
  5. Do daycare payments for an elderly person qualify for the child and dependent care credit?

Rev. date: 12/21/2012

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

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

Rev. date: 12/21/2012

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?

This type of plan is an agreement to voluntarily reduce your salary in return for an employer-provided fringe benefit.
Whenever you participate in a dependent care benefits program through your employer, you must complete and attach Form 2441 (PDF), Child and Dependent Care Expenses, to your tax return.

Rev. date: 03/12/2013

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

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 identifying number of a provider, you can still claim the credit by demonstrating "due diligence" in attempting to secure this information.

Rev. date: 03/12/2013

I am thinking of having a family member babysit for my two-year old child while I work. Who is responsible for paying taxes on the money I pay for this care? Can I claim this cost as a childcare expense even though my family member is not a registered day care provider?

These payments may be qualified childcare expenses if the family member babysitting is not your spouse, the parent of the child, your dependent, or your child under age 19, and if 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: 12/21/2012

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

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