Registration fee for child and dependent care credit

[pattyh1]

I paid a registration fee to a day care center.  I contracted with and use another day care center to care for my child because the registered day care center had no openings when I needed it.  Is this registration fee includable in expenses on the child and dependent care credit?

[Bsch4477]

No. That fee can only be included in expenses if care was actually provided.