According to IRS Publication 503, child and dependent care expenses must be work-related to qualify for the Child and Dependent Care Credit. Work-related expenses are those that enable you to work or look for work. If you are married, both spouses generally must be working or seeking employment unless one spouse is a full-time student or is physically or mentally unable to care for themselves. In those situations, the IRS treats that spouse as if they are working.
Education-related expense rules include:
Nursery school, preschool, and similar programs below kindergarten level count as care expenses.
Kindergarten and higher-grade education costs do not qualify and cannot be used to compute the credit.
Before- and after-school care for a child in kindergarten or above may qualify as care.
Summer school and tutoring programs do not qualify as care expenses.
These guidelines help determine which costs may be included when calculating the Child and Dependent Care Credit. To enter information for the child and dependent care credit in TaxAct, go to our article Form 2441 - Entering Child and Dependent Care Expenses in Program.
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