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Frequently Asked Tax Questions

Childcare Credit, Other Credits - Child and Dependent Care Credit & Flexible Benefit Plans

  1. Why does my Form W-2 report a benefit of $3,000 in box 10 when my employer set aside $3,000 in wages for dependent care under a dependent care assistance plan?
  2. My babysitter refused to provide me with her social security number. Can I still claim the amount I paid her for childcare while I worked? If so, how do I claim these childcare expenses on my tax return?
  3. Do daycare payments for an elderly person qualify for the child and dependent care credit?

Rev. date: 03/08/2019

Why does my Form W-2 report a benefit of $3,000 in box 10 when my employer set aside $3,000 in wages for dependent care under a dependent care assistance plan?

When you choose to participate in a dependent care assistance program through your employer, your employer has to report that value in box 10 of your Form W-2. This type of plan is a voluntary agreement to reduce your salary in return for an employer-provided fringe benefit.
You're receiving a tax benefit because under the plan, you're not paying taxes on the money set aside to pay for the dependent care.
You must complete and attach Form 2441, Child and Dependent Care Expenses to your tax return.

Rev. date: 03/08/2019

My babysitter refused to provide me with her social security number. Can I still claim the amount I paid her for childcare while I worked? If so, how do I claim these childcare expenses on my tax return?

Yes, you can still claim the child and dependent care credit when you're missing the provider's social security number or other taxpayer identification number 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.

Rev. date: 03/08/2019

Do daycare payments for an elderly person qualify for the child and dependent care credit?

Daycare payments for an elderly person may qualify as dependent care expenses if the person is incapable of self-care, lives with you for more than one-half of the tax year, and is either your spouse or a dependent. Additional requirements apply if the services are provided outside your household.