Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Credit for Child and Dependent Care Expenses

Five Eligibility Tests

Provider Identification Test

     

Provider Identification Test

Do you know the care provider's name, address, and identifying number?

Did you make a reasonable effort to get this information?

If NO, to both questions You CANNOT claim the child and dependent care credit

If YES to one or more questions, go to the Provider Identification Test

Provider Identification Test

Did you have only one qualifying person and exclude or deduct at least $3,000 of dependent care benefits?

If NO, You CAN claim the child and dependent care credit. Fill out Form 2441.

If YES, You CANNOT claim the child and dependent care credit

Finally, the provider identification test requires that taxpayers provide the name, address, and Taxpayer Identification Number (TIN) of the person or organization who provided the care for the child or dependent.

If the care provider is an individual, the TIN is the social security number or individual taxpayer identification number. If the care provider is an organization, then it is the Employer Identification Number (EIN).

Taxpayers who are unable to provide this information or who have incorrect information may still be able to take the credit if they can show they used due diligence to obtain the correct information. Refer to the sections titled Due Diligence and Provider Refusal in the Child and Dependent Care chapter of Publication 17 for more information. Returns that do not include the provider information cannot be filed electronically.