{"id":"irs-child-dependent-care-credit","name":"Child and Dependent Care Credit","provider":"Internal Revenue Service","entitlement_type":"tax-credit","entitlement_type_label":"Tax credit","entitlement_type_context":{"definition":"A credit claimed under tax law that can reduce eligible tax liability and may be refundable only when the governing rules say so.","domain":"tax-and-financial-help","archetype":"financial-relief","agent_instruction":"Disclose tax year, filing status, income, dependent, expense, documentation, phaseout, refundability, and professional-advice caveats."},"summary":"A federal tax credit for qualifying care expenses paid so a taxpayer and spouse, if filing jointly, could work or look for work.","benefit":{"description":"A nonrefundable credit based on eligible expenses for care of a qualifying child or other dependent.","estimated_value_usd":null},"discovery":{"focus":"redeemable-value","has_estimated_dollar_value":false},"access":{"relationships":["Taxpayer who paid work-related care expenses","Parent, guardian, or caregiver of a qualifying person"],"requirements":"The taxpayer must have earned income, pay qualifying care expenses for an eligible person, and meet filing, provider-identification, and work-related expense rules. The credit amount depends on adjusted gross income and eligible expenses.","activation":"Review the IRS eligibility rules and claim the credit with Form 2441 on a timely federal income tax return.","cost_basis":"subsidized","cost_basis_label":"Subsidized or partially covered","cost_basis_context":{"classification":"reduced-cost","definition":"A government, nonprofit, employer, insurer, scholarship, or other sponsor pays some or all eligible costs; the user's remaining amount depends on the award and program rules.","agent_instruction":"Do not assume the subsidy covers the full cost; disclose award limits, remaining balance, funding availability, and excluded expenses.","variation_patterns":null,"does_not_mean":null},"fees":"No government fee to claim on a federal return. Care expenses are required, the credit may not cover them fully, and paid tax preparation may cost extra.","personalized":false,"regions":["US"],"expires":null},"status":"verified","last_checked":"2026-08-04","claim_url":"https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information","source_url":"https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information","source":{"primary_url":"https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information","evidence":[{"source":"Internal Revenue Service","url":"https://www.irs.gov/credits-deductions/individuals/child-and-dependent-care-credit-information","kind":"provider","checked_at":"2026-08-04"}]},"parent":null,"coverage":{"level":"national","family":"tax-and-financial-help","jurisdiction":"United States","maturity":"direct"},"web_url":"/benefits/irs-child-dependent-care-credit","taxonomy":{"version":"1.0","url":"/api/v1/taxonomy"}}