IRS Publication 503 Child and Dependent Care Expenses provides information on preschool expenses as they relate to child and dependent care.
Education. Expenses for a child in nursery school, pre-school, or similar programs for children below the level of kindergarten are expenses for care.
Expenses to attend kindergarten or a higher grade are not expenses for care. Do not 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 are not for care.
To enter information for the child and dependent care credit in TaxAct: