For Adjusted Gross Income (AGI) over $43,000 (for 2019), the Child and Dependent Care Credit is 20% of eligible expenses. The maximum expenses that can be used for the credit is $3,000 for one child and $6,000 for two or more children. Your expenses are more than the maximum, so if you have one child in day care your credit would be $600 (20% of $3,000). If you have two children in day care your credit would be $1,200 (20% of $6,000).
