At a glance
- Counts care for children under 13, or a spouse or dependent who can't care for themselves
- Up to $3,000 of expenses for one person, $6,000 for two or more
- The credit is a percentage of those costs, higher for lower incomes
- You need the care provider's name, address and tax ID number
What counts as care?
- Daycare centers, licensed home daycares and preschool
- Before- and after-school programs
- Summer day camps (overnight camps don't count)
- A babysitter or nanny, as long as they aren't your spouse, your dependent, or your child under 19
The care must let you (and your spouse, if married) work or look for work.
How much is the credit?
The credit is a percentage of up to $3,000 in expenses for one qualifying person or $6,000 for two or more. Starting with 2026 returns, the percentage is higher for lower and middle incomes and gradually decreases as income rises. If your employer offers a dependent care FSA, money you set aside there reduces the expenses you can use for this credit.
What you need to bring
- Provider's name, address and EIN or Social Security number (ask for Form W-10)
- Total paid to each provider during the year
- Any dependent care benefits shown in box 10 of your W-2
Want to be sure you get every credit?
Book a free 15-minute call. I'll check which credits fit your family before you file.
Schedule your free callOfficial IRS sources: IRS Publication 503 ↗ · IRS: Child and Dependent Care Credit ↗
Updated for 2026 returns filed in 2027. General information only, not tax advice for your situation. Rules and amounts can change; your eligibility is confirmed when your return is prepared.
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