Does paying an individual to transport my son to and from school because of my work hours count as a child care deductible?

[rjs]

No, transportation to and from school is not child care.

[rjs]

If the person who transports your son also provides child care before or after school, you can include the cost of the transportation in your child care expenses. For example, if the person picks up your son at school, then cares for your son until you get home, the transportation from school is part of the after-school child care. But to be deductible the transportation and the care have to be provided by the same person. Paying someone to transport your son from school to an after-school program provided by someone else is not deductible.