Internal Revenue Service United States Department of the Treasury
Module 9: Tax Credit for Child and Dependent Care Expenses

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In this tax tutorial, you will learn about the tax credit for child and dependent care expenses.

A tax credit is a dollar-for-dollar reduction of the tax.

The tax credit for child and dependent care expenses allows taxpayers to claim a credit for expenses paid for the care of

  • children under age 13
  • a disabled spouse or dependent

To claim the credit, there are requirements for the:

  • taxpayer
  • child or dependent
  • expenses

There is a limit to the amount of qualifying expenses. The credit is a percentage of the qualifying expenses.


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