ToddL99
Expert Alumni

Deductions & credits

A series of unrelated (and geographically separate) skill and knowledge lessons would not qualify as a "day camp" for purposes of the Child and Dependent Care Credit.

 

The IRS does not have a specific definition for a "day camp", but the credit you are seeking is "Child and Dependent Care" credit - the emphasis being on "care".  The primary purpose of the classes/lessons you described is to impart new knowledge or skills to the subject child, not "care".

 

Merriam Webster defines "day camp" as "a camp where children spend the day and then return home at the end of the day."

 

The American Heritage® Dictionary of the English Language, 5th Edition defines "day camp" as "A children's camp providing recreation and meals during the day but no overnight facilities".

 

WordNet 3.0 (Copyright 2006 by Princeton University defines "day camp" as "a camp providing care and activities for children during the daytime."