Per IRS Publication 503 Child and Dependent Care Expenses, page 6:
To be work related, your expenses must be to provide care for a qualifying person. You don't have to choose the least expensive way of providing the care. The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost.
Education. Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care.
Expenses to attend kindergarten or a higher grade aren't expenses for care. Don't use these expenses to figure your credit.
However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care.
Summer school and tutoring programs aren't for care.
To enter information for the child and dependent care credit in TaxAct:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.