You can still claim the child and dependent care credit when you're missing
the provider's social security number or other taxpayer identification by
demonstrating due diligence in attempting to secure this information.
Claim the childcare expenses on Form 2441, Child
and Dependent Care Expenses, and provide the care provider's information
you have available (such as name and address). Write "See Attached
Statement" in the columns missing information. Explain on the attached
statement that you requested the provider's identifying number, but the
provider didn't give it to you. This statement supports use of due diligence in
trying to secure the identifying information for the claim. You will file a
paper return by mail to complete this process.
Remember it is federal law for
the child care provider to have to provide their SSN information to you for tax
purposes.
For more details on how to file if you cannot obtain their information, see
this IRS link: How to claim the Child and Dependent Care Credit without
provider info
