Taking the Child Care Expenses deduction?

If you pay someone to provide child care services for your child, does that child care provider have to be a licensed provider in order for you to take the deduction? Thanks.

Public Comments

1. No, the person doesn't have to be licensed for child care for you to deduct the amount. It can't be paid to your child under 19, or to someone who is your dependent, or to your child's other parent.


2. They do not have to be licensed. They just had to provide child care so that you and your spouse could go to work and/or school. You also have to provide your child care provider's social security (or tax id) numberand address. You should get an end of year statement with that information.


3. Not to claim the CC credit, no. However many jurisdictions do require licensure though that's separate from your tax situation.


4. No!


5. I DONT THINK IT IS ALLOWED