Can child care costs provided by a relative from outside the US (foreigner, no SSN) be reimbursed? Ie: airfare and food expenses?

No.

 

In order to qualify for the Child & Dependent Care Credit, one of the requirements is that the care provider have a Social Security number, Individual Taxpayer Identification number, or Employer Identification number.

 

Please see the link below for additional information.

 

Child & Dependent care requirements