Tax Credit for Preschool and After-School

Program Expenses

You can take a tax break if you paid for a preschool or after-school program to care for your child under the age of 13 so that you (and your spouse, if filing a joint return) can work or actively look for work.

Be mindful that the care provider cannot be your spouse, the parent of your qualifying individual if your qualifying individual is your child under the age of 13, your child under the age of 19, or a dependent you or your spouse may claim on your tax return.

Dollar limit: The total expenses that you may use to calculate the credit may not be more than $3,000 (for one qualifying individual) or $6,000 (for two or more qualifying individuals). Expenses paid for the care of a qualifying individual are eligible expenses if the primary reason for paying the expense is to assure the individual's well-being and protection. If you received dependent care benefits that you excluded from your income, you must subtract the amount of those benefits from the dollar limit that applies to you.