Do your children participate in sports camps? What about an after-school band program? Some of these qualify as child-care programs and get you a tax deduction. The deductions aren’t available for everyone – for example, a stay-at-home parent negates the child-care deduction. Even if a camp qualifies as a child-care deduction, most of the expenses associated with it (such as equipment, instruments, transportation or lunches) don’t earn you a deduction. Kelly Phillips Erb provides a nice breakdown of what qualifies in her Forbes magazine article. Voluntary educational programs, such as pre-K and kindergarten programs, also qualify for child-care deductions if you need to put your child in the classes so you can work or look for work.
Dependent care center. You can count care provided
outside your home by a dependent care center only if the
center complies with all state and local regulations that
apply to these centers.
A dependent care center is a place that provides care
for more than six persons (other than persons who live
there) and receives a fee, payment, or grant for providing
services for any of those persons, even if the center isn't
run for profit.
Rule for student-spouse or spouse not able to care
for self. Your spouse is treated as having earned income
for any month that he or she is:
1. A full-time student, or
2. Physically or mentally not able to care for himself or
herself. (Your spouse also must live with you for more
than half the year.)
If you are filing a joint return, this rule also applies to
you. You can be treated as having earned income for any
month you are a full-time student or not able to care for
yourself.
Figure
Full-time student. You are a full-time student if you
are enrolled at a school for the number of hours or classes
that the school considers full time. You must have been a
full-time student for some part of each of 5 calendar
months during the year. (The months need not be consecutive.)
School. The term “school” includes high schools, colleges,
universities, and technical, trade, and mechanical
schools. A school doesn't include an on-the-job training
course, correspondence school, or school offering courses
only through the Internet.
