Can the the amount paid for full-day kindergarten (half-day is free in our town) be deducted as a qualified child care expense?

[CathiM · Accepted solution]

It depends on whether the full-day of kindergarten continues on with education or is more like "after care" activities. The IRS does not consider costs for education as qualified child care expense. 

Here is an excerpt from the IRS Child and Dependent Care Expenses:

"Care includes the cost of services for the qualifying person's well-being and protection. It doesn't include the cost of food, lodging, education, clothing, or entertainment."