Do summer day camps count as dependent care for deduction?

[stanleyyan28]

As you said, IRS does not specifically define "day camp", and the "care" is subjective, so whom is it according to?  The dance school (or a museum) offers summer day camp which lasts a couple of hours during day and provides learning activities.  They called these "day camps" and said that they provide instructional services but not babysitting.  But as parents, we sent our kids there because no one watched them while we both were working, or we wouldn't be sending them there.  Of course, between different camps, some are more educational than others.  So whose views count?  The camp providers or the taxpayers?

[LeonardS]

The IRS has the view that counts not the camp providers or the taxpayer.

IRS SUMMER TAX TIP SUMMER DAY CAMP Many working parents must arrange for care of their younger children during the school vacation period. A popular solution — with favorable tax consequences, according to the IRS — is a day camp program. Unlike overnight camps, the cost of day camp counts as an expense towards the child and dependent care credit. Of course, even if your child care provider is a sitter at your home, you'll get some tax benefit if you qualify for the credit.

Ref:  https://IRS SUMMER TAX TIP SUMMER DAY CAMP

[hamster55]

Does summer day camp have to be a full day or provided during a day (working hours) no matter how many hours as long as both parents work during that time? Also, does it have to be a licensed child care provider?

@Cynthiad66  @LeonardS @ToddL99 thank you for all your contributions to the community!

[BillM223]

"Also, does it have to be a licensed child care provider?" - No, probably because such locations are licensed by the state or locality and not by the Department of the Treasury (the parent department of the IRS). What you do need to provide is the name and address and the EIN (Employer Identification Number) if a business, or Social Security number if an individual.

"Does summer day camp have to be a full day or provided during a day (working hours) no matter how many hours as long as both parents work during that time? " - I don't see any specific tests for how long camp must be. I imagine that as long as BOTH parents are working during camp time, this achieves the goal of the dependent care allowing the parents to work.