What Counts as Qualifying Child Care Expenses

Expenses must be so you (and your spouse if filing jointly) can work or look for work. Day camps can qualify; overnight camps, summer school and tutoring usually do not (IRS). You must report each care provider's name, address and TIN on Form 2441.

Last reviewed 2026-10-29. General information, not tax advice. Form 2441, Pub. 503 and a tax professional come first.