What expenses qualify?
Expenses must be incurred during the plan year, from January 1 through December 31. Expenses can be for care of a child up to 13 years old, or for care of a dependent that is disabled or elderly and frail, who reside with you. Your childcare expenses can be for a sitter or housekeeper in your home, a family day care home, or a day care center. You can include the full amount you pay to a nursery school, even though part of it is for lunch and education expenses. Only the portion of the cost of summer camp that is attributable to day care can be included, and camp deposits made in the winter or spring cannot be reimbursed until the full bill is due. If you have questions about including summer camp costs, call the Auditor Controllers Office. If you use a childcare center providing care for more than six children, it must comply with applicable state and local licensing regulations. See Q & A #9 for information on how to find out if your center qualifies. To use your dependent care spend
To qualify for the credit, deductible expenses must be incurred for the “care” of your child. With the dollar and percentage limitations, the child and dependent care credit will likely not pay for all of the expenses you incur to have someone care for your child (or children) when you’re at work, or looking for work this summer. The IRS considers expenses are “for care” if their main purpose is the individual’s well-being and protection. Expenses that do not qualify for the child and dependent care credit: Kindergarten (the IRS considers both full-time and part-time kindergarten a non-qualifying educational expense); Overnight camp; Summer school; Tutoring programs; and Private school. Expenses that qualify for the child and dependent care credit: Day camps or similar programs (even if the camp specializes in a particular activity, such as reading, writing, tennis, or computer skills); Nursery school, pre-school, or similar programs for children below the kindergarten level; Expenses
