You may be able 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. The amount of the credit is a percentage of the amount of work-related expenses you paid to a care provider for the care of a qualifying individual. The percentage depends on your adjusted gross income. Following is information to consider when claiming this credit.
What is the dollar Limit for expenses?
Who is a qualifying Individual
- Physically or Mentally Not Able to Care for Oneself
- Children of Divorced or Separated Parents or Parents Living Apart
- Individual Qualifying for Part of Year
- Taxpayer Identification Number (TIN)
Care of a Qualifying Individual
- You can use Form W-10, Dependent Care Provider’s Identification and Certification (PDF) to request information from the care provider.
- Reference these publications if you’re a household employer: Publication 503 (PDF), Publication 926, Household Employer’s Tax Guide (PDF), or Topic No. 756.
- Payments to Relatives or Dependents
Reporting on Your Tax Return
If you qualify for the credit, complete Form 2441, Child and Dependent Care Expenses (PDF) and attach to Form 1040, U.S Individual Income Tax Return (PDF), Form 1040-SR, U.S. Tax Return for Seniors (PDF) or Form 1040-NR, U.S. Nonresident Alien Income Tax Return (PDF). If you received dependent care benefits from your employer (an amount is shown on your Form W-2, Wage and Tax Statement (PDF)), you must complete Part III of Form 2441.
For more information about qualifying for this credit and dependent care benefits, refer to Publication 503, Child and Dependent Care Expenses and Am I Eligible to Claim the Child and Dependent Care Credit?