I dont understand what is meant by care provider

[JohnR1]

For purposes of claiming a credit for child and dependent care expenses you pay on IRS Form 2441, Child and Dependent Care Expenses, a care provider is a person or organization that provides care for your child or dependent.

You must make payments for child and dependent care to someone you (and your spouse) can't claim as a dependent.

 If you make payments to your child, he or she can't be your dependent and must be age 19 or older by the end of the year. You can't make payments to:

1. Your spouse, or

2. The parent of your qualifying person if your qualifying person is your child and under age 13

Child and dependent care expenses must be work-related to qualify for the credit. Expenses are considered work-related only if both of the following are true.

• They allow you (and your spouse if filing jointly) to work or look for work

• They are for a qualifying person's care

For more information, please see IRS Publication 503, "Child and Dependent Care Expenses":

https://www.irs.gov/pub/irs-pdf/p503.pdf