Does preschool tuition count for the Child and Dependent Care credit?

Yes, preschool tuition counts for the Child and Dependent Care credit. Nursery school, preschool, and similar pre-kindergarten programs are considered child care by the IRS. Summer day camps also count as child care.

Expenses for overnight summer camps, kindergarten, and first grade (or higher) don't qualify for the Child and Dependent Care credit. However, expenses for before- and after-school care of a child in kindergarten or higher grade can be considered child care.