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.
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