Can I claim childcare expenses during a time I was incapable of caring for myself (such as during a hospital stay)?

[ldesaus]

I have a hospital stay coming up to deliver my third child and my husband will be driving me to the hospital and staying with me during labor.  Due to a lack of childcare options we have had to hire someone to be on call to come watch our young children while we're gone and I'm trying to figure out if this is a tax deductible expense as obviously during delivery I won't be able to care for my children and during recovery in the hospital, I'll be monitored and cared for until discharge (it is hospital policy to assist new mothers with tasks like showering and toileting due to postpartum fall risks).

Bonus question: I paid for this service during the previous year in order to make sure childcare was secured, but am delivering in the following year.  What year would I claim this expense if it turns out it is actually something I can claim?

[Arash · Accepted solution]

The instructions for form 2441 are not clear on this. However, based on the way the instructions define "disabled" I believe you can claim child care expenses that were incurred during your stay in the hospital. My logic is as follows.

To take the credit for child and dependent care expenses on a joint return, the expenses must have been incurred so that both spouses could work or look for work. An exception to this is if one of the spouses was disabled. The instructions to form 2441 define disabled as follows: “Your spouse was disabled if he or she wasn't physically or mentally capable of self-care.” Based on my interpretation of this statement, a hospital stay for delivering a child would qualify as being physically incapable of self-care.

My interpretation is further supported by the fact that the IRS provides more elaborate definitions of “disabled” for other forms, such as the instructions for schedule R.

One key thing to remember is that to claim this credit you will need to report the social security number of the child care provider when filing your tax return.  

Bonus question: You claim the expenses in the year the child care was provided, not the year you paid.