We paid for lodging (in the form of an AirBNB) to enable my mother in law to provide child care for our infant for two months. Can the cost of the AirBNB be deducted as a dependent care expense (in actuality, be reimbursed by a dependent care FSA)? I note that extra room and board paid for a household employee is deductible, but I am not sure if the same applies for temporary lodging outside our home.
If it is deductible, is this considered a payment to my mother-in-law (who then incurred an equal-amount expense), and should be listed on line 1d of form 2441? Or is it considered only a dependent care expense and reportable only on line 16 of form 2441?
