Can I claim dependent care if the babysitter I paid did not pay taxes on the babysitting payment?

[mattfrommorocco]

To claim the child care credit I have to provide the babysitter's SSN.  Does this mean the babysitter is required to pay taxes on the money she earned from us?

[xmasbaby0 · Accepted solution]

Yes it does mean the babysitter should be reporting the income on her own return.  Whether she does so or not is not your responsibility.  You report the childcare expense along with her tax ID or SSN in order to claim the childcare credit, and make sure the childcare provider knows you have reported the expense and the amount reported.  

[cm76089]

What if I want to report the expense but babysitter does not want to provide her SSN and she didn't report on her taxes. But you still paid her for 2016?

[xmasbaby0]

On form 2441 you can report that the childcare provider will not give you a SSN or Tax ID.  You  must then provide as much information about that person as you can, such as name, address, etc. and attach a statement to the 2441.  You will have to mail your tax return instead of e-filing it.  (And you will probably need to find a new sitter)