If you pay extra, so that someone cares for your child before or after regular school hours, so that you (and your spouse if married) can work, then those expenses are eligible for the child and dependent care credit (up until the child turns 13). You need to be able to show receipts for the extra cost; for example, if your child attends private school and the tuition includes after school care in the basic price, then you can't use part of the cost to qualify for the credit.
