Daycare abroad

[AndreaS227]

Hello! 

We recently moved to Spain and my child went to daycare from October 2023 until now, July 2024. Can I write this down when I do my 2024 taxes or because it is abroad then it does not count? 

Thank you!

[Jennifer_A]

In order to qualify for the Dependent Care Credit, there are essentially two parts the child and the caregiver.

The child is:

a. under 13

b. lived with you for more than half the year

c. a dependent incapable of self-care

The caregiver is:

a. paid for care

b. the care allows you to work or look for work

c. has an EIN or SSN# OR if living abroad enter "LAFCP" (Living Abroad Foreign Care Provider)

d. address at which care was provided

e. phone number

Lastly, the credit requires that your family lived in the United States for more than half the year unless you are military personnel.  In conclusion, for tax year 2023 it looks like you have a possible credit.  Unfortunately, for tax year 2024, you don't meet the timeline of living in the US for more than 6 months.

The 2441 instructions go into further detail https://www.irs.gov/instructions/i2441