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Internal Revenue Service, U.S. Department of the Treasury
Max Benefit
$2K
Enrollment Period
Open enrollment
The Child and Dependent Care Tax Credit (CDCTC) is a federal tax credit for working taxpayers who pay for the care of a child under 13 or a disabled dependent so they can work or look for work. The credit equals 20–35% of qualifying care expenses up to $3,000 for one qualifying person or $6,000 for two or more, with the percentage decreasing as adjusted gross income rises. Qualifying expenses include payments to day care centers, after-school programs, babysitters, and summer day camps.
Answer each question — we'll show you exactly what applies to your situation.
Do you have earned income from work or self-employment during the tax year?
Is the child you're applying for under age 13?
Care must enable you to work or actively look for work?
Do you file a federal income tax return?
The care provider cannot be your spouse, the child's parent, or a dependent you claim on your return?