Can I deduct my child's preschool tuition if I work part-time (one of the days they are in school) and stay home the rest of the time?

[Coleen3 · Accepted solution]

Preschool counts as child care. You potential credit will be limited by your income.

You may be able to claim the credit if you paid expenses for childcare (or dependent care) so that you (and your spouse, if married filing jointly) can work or look for work. The amount of the credit is a percentage of expenses paid for care and is based on your income. You must have earned income from wages, salaries, tips, other taxable employee compensation or net earnings from self-employment to claim the credit.

Education. Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Expenses to attend kindergarten or a higher grade aren't expenses for care. Don't use these expenses to figure your credit. However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Summer school and tutoring programs aren't for care.