The only place to deduct child and dependent care expenses is on Form 2441 line 1.
The instructions do not define what these expenses can be, just that they must be work related.
"Child and dependent care expenses must be work related to qualify for the credit. Expenses are considered work related only if both of the following are true.
• They allow you (and your spouse if filing jointly) to work or look for work.
• They are for a qualifying person's care"
Publication 503 Page 6
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