It looks like we can get tax deduction on summer camps but not on full blown elementary private school tuition?

[ekilada]

Is my understanding correct that (with child and dependent care credit requirements met) we can get tax deduction on summer camps. Nonetheless; there is no way to get any credit on elementary private school tuitions not in federal nor in state (Oregon). 

Is that correct? It just does not make any sense.

[PattiF]

Yes, that is correct. Tuition for school from kindergarten to high school is not eligible for the dependent care credit. 

Please see this from the IRS Publication 503;

Education.

Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care.

Expenses to attend kindergarten or a higher grade aren't expenses for care. Don't use these expenses to figure your credit.

However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care.

Summer school and tutoring programs aren't for care.

Private school tuition would be an eligible expense for an Education Savings account such as a 529.

[xmasbaby0]

NO---you  cannot call your child's  elementary school attendance "child care."    Your child is not attending school so that you can work.    If you pay someone to take care of your child before or after school while you work, that expense could be entered for the childcare credit.

EDUCATION EXPENSES

Education expenses for grades K-12 are not deductible on your Federal return, whether for private, public, or home schooling, nor are the expenses for tutoring, after school lessons or after school activities, such as dance lessons, sports, etc.  Some states allow deductions/credits for K-12 education and/or home schooling expenses; if your state has these deductions available, you will be prompted to enter them when you prepare your state return.  (As far as I know, the states that offer any sort of K-12 deductions/credits are Arizona,  Illinois, Indiana, Iowa,Louisiana, Minnesota, and Wisconsin)

[Opus 17]

You can pay private school tuition from a 529 education account.  That may provide some tax savings. 

https://www.irs.gov/forms-pubs/about-publication-970

Regarding the dependent care credit, the credit is available when you pay for care for your dependent so you (and your spouse if married) can work full time.  Expenses for school tuition at Kindergarten or higher are not considered "day care" expenses because your child must be at school anyway—you are not paying for care so that you can work.  However, if you pay extra for before- or after-school care, that is eligible for the credit, provided the cost is itemized separately on your bill.  (For example, if school ends at 3pm and you pay extra so you can pick your child up at 5:30, that extra is allowable.)

Day summer camp is eligible because you are paying for someone to take care of your child while you work.  However, overnight summer camp is not eligible.

"You can include the cost of a day camp, even if it specializes in a particular activity, such as computers or soccer. But don't include any expenses for sending your child to an overnight camp, a summer school, or a tutoring program."

https://www.irs.gov/forms-pubs/about-publication-503