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Services that may qualify as work-related expenses include nanny-share arrangements, day care, preschool, and day camp for your qualifying persons, and the care can be provided either at your home or outside your home.
Publication 503 explains the tests you must meet to claim the credit for child and dependent care expenses. It explains how to figure and claim the credit.
California is offering families a fully refundable one-time tax credit worth up to $3,600 per qualifying child in 2024, along with an additional young child tax credit for children under 6 years old.
You can claim child care expenses if you or your spouse or common-law partner paid someone to look after an eligible child so that you (or both of you) can: Earn income from employment. Carry on a business either alone or as an active partner. Attend school (certain conditions apply) or.
IRS Publication 503 outlines the eligibility criteria for taxpayers seeking the child and dependent care expenses credit. Examples would be qualified child daycare, babysitting, or housekeeping for either children under age 13 or disabled dependents of any age.
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The IRS may ask for verification of childcare expenses. Not every taxpayer will be audited but filers must be prepared to show proof of expenses and that underlying information (i.e., who care costs were paid to) was reported correctly.

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