Do You Qualify?

• Your child(ren) must be under the age of 13 and receiving care from a qualifying person so parents can go to or look for work.
  
  

Qualifying Providers

• You must list your child care provider on your tax form. Child care centers qualify and should provide you with a tax ID number. Dependents, your spouse or someone under the age of 19 does not count as a qualifying provider, the IRS states.
  
  

Home Day Care Centers

• Licensed and unlicensed home day care centers qualify. Keep detailed records of payments and let your child care provider know you will be claiming child care payments on your taxes.
  
  

In-Home Care

• If a nanny or child care provider works in your home, you may not be able to claim monies paid as a tax deduction. Instead, you may be considered a household employer and will need to pay taxes such as Social Security, Medicare and unemployment for your employee, according to the IRS.
  
  

Warning

• Child care costs are a legitimate tax deduction, but the amount and the care provider must meet IRS guidelines.