topic If I claim my 19 year old daughter provided child care for my son will she have to claim ot on her tax return? in Deductions & credits

If I claim my 19 year old daughter provided child care for my son will she have to claim ot on her tax return?

carmen-davila — Tue, 10 Feb 2026 09:10:51 GMT

Re: If I claim my 19 year old daughter provided child care for my son will she have to claim ot o...

AmyC — Tue, 30 Jan 2024 18:00:22 GMT

If your 19 year old is filing on her own -Yes. You will provide her name and social to qualify for the child care deduction. She will enter it as income.

If you are claiming the 19 year old, then you can't claim the child care credit and the 19 year old will not claim the income.

See Topic no. 602, Child and dependent care credit.

[Edited 1/31/2024 | 9:58 am PST]

@carmen-davila

Re: If I claim my 19 year old daughter provided child care for my son will she have to claim ot on her tax return?

Opus 17 — Tue, 30 Jan 2024 01:05:54 GMT

Yes. In addition, if she is providing care in your home, she is your household employee. Because she is your child under age 21, you are not required to withhold or pay household employee tax or issue a W-2, but you should know the rules, and you will have to pay household employee tax and give her a W-2 if she is still providing care in the year she turns 21.

https://www.irs.gov/publications/p926

Your daughter would report the wages on line 1b as "household employee wages not reported on a W-2."

Re: If I claim my 19 year old daughter provided child care for my son will she have to claim ot on her tax return?

Opus 17 — Tue, 30 Jan 2024 01:12:35 GMT

Important addition!

While you can pay your 19 year old daughter to care for your child, you can't use her to qualify for the child care credit if she is also your dependent.

Your 19 year old child qualifies as your dependent if she meets the test for qualifying child dependent:

a. is a full time student for at least part of 5 months of the year (for example, a high school senior who graduated in May 2023 would count as a full time student for this test)

b. lives in your home more than half the year

c. does not provide more than half her own support

Or, if she meets the test for qualifying relative dependent

a. You pay more than half her financial support

b. she has less than $4700 of taxable income.

(she can be any age and live any where)

If she is a student, she probably qualifies as a dependent and can't be used to claim the child care credit. If she is not a full time student for at least 5 months, and you paid her more than $4700 (or she had another job) then you can't claim her as a dependent and she would allow you to qualify for the credit.

Re: If I claim my 19 year old daughter provided child care for my son will she have to claim ot on her tax return?

xmasbaby0 — Tue, 30 Jan 2024 01:28:44 GMT

Provide some other details first. Are you claiming your 19 year old daughter as a dependent? Was she a student in 2023?