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Child and Dependent Care Tax Credit (CDCTC)

Federal tax credit for expenses paid for the care of a qualifying child under age 13 or a disabled spouse or dependent of any age, to enable the taxpayer to work or look for work. Credit ranges from 20% to 35% of qualifying expenses based on adjusted gross income.

Tax credit for work-related care expenses for qualifying dependents under age 13 or disabled dependents. Credit is calculated based on income and a percentage of qualified expenses. Requires identification of the care provider (name, address, and SSN/EIN) on Form 2441. See Publication 503 for specific expense limits and credit rates.

Eligibility

  • Care recipient age: under 12

Services

Tax credit for work-related care expenses for qualifying dependents under age 13 or disabled dependents. Credit is calculated based on income and a percentage of qualified expenses. Requires identification of the care provider (name, address, and SSN/EIN) on Form 2441. See Publication 503 for specific expense limits and credit rates.

How to apply

Use the official program page for application details: official program page.

  • child-and-dependent-care-tax-credit (supersedes): Duplicate record consolidated into cdctc (canonical) 2026-06-10