Preschool counts as child care. You potential credit will be limited by your income.
You
may be able to claim the credit if you paid expenses for childcare (or
dependent care) so that you (and your spouse, if married filing jointly)
can work or look for work. The amount of the credit is a percentage of
expenses paid for care and is based on your income. You must have earned
income from wages, salaries, tips, other taxable employee compensation or net
earnings from self-employment to claim the credit.
Education.
Expenses for a child in nursery school, preschool, or similar programs for
children below the level of kindergarten are expenses for care. Expenses to
attend kindergarten or a higher grade aren't expenses for care. Don't use these
expenses to figure your credit. However, expenses for before- or after-school
care of a child in kindergarten or a higher grade may be expenses for care.
Summer school and tutoring programs aren't for care.
