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Deductions & credits
"Also, does it have to be a licensed child care provider?" - No, probably because such locations are licensed by the state or locality and not by the Department of the Treasury (the parent department of the IRS). What you do need to provide is the name and address and the EIN (Employer Identification Number) if a business, or Social Security number if an individual.
"Does summer day camp have to be a full day or provided during a day (working hours) no matter how many hours as long as both parents work during that time? " - I don't see any specific tests for how long camp must be. I imagine that as long as BOTH parents are working during camp time, this achieves the goal of the dependent care allowing the parents to work.
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‎April 1, 2022
3:49 PM
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