Page 18: Dependent Care & Adoption
Skip this page if you paid nobody to care for a child or dependent, and had no adoption expenses.
You need this page if you paid for daycare, a childminder, before- or after-school care, day camp, or care for a disabled dependent so that you could work — or if you paid adoption expenses, whether or not the adoption finalized.
What this page does. It supports two credits: the dependent care credit on Form 2441, and the adoption credit on Form 8839. Both are generous, and both are disallowed outright if an identification number is missing.
Before You Begin
Please gather the following documents and records:
- Childcare or dependent care provider statements
- Year-end daycare summaries
- Provider receipts showing tax identification numbers
- Dependent Care FSA statements, if applicable
- Adoption paperwork
- Adoption expense records
- Employer adoption assistance information, if applicable
Having these documents available will make completing the page much easier.
Dependent Care Expenses
No Dependent Care Expenses?
If you did not pay anyone to care for a child, disabled dependent, or disabled spouse during the year, simply check the box provided and move on to the Adoption section.
If You Paid for Care
Enter:
- The total amount paid for care during the year
- Any amount reimbursed through a Dependent Care FSA or Section 125 Cafeteria Plan
Both amounts are important because employer-provided benefits may affect the amount of credit available.
Examples of qualifying care expenses may include:
- Daycare
- Preschool programs (care portion)
- Before-school care
- After-school care
- Day camps
- In-home caregivers
- Adult dependent care services
Care Providers
For each provider, please enter:
- Name
- Street address
- Social Security Number or Employer Identification Number (EIN)
- Telephone number
- Amount paid during the year
Examples of providers may include:
- Childcare centers
- Daycare providers
- Church nurseries
- Summer day camps
- Individual caregivers
The organizer provides space for multiple providers.
Important
Please verify all identification numbers carefully. A missing or incorrect Social Security Number or EIN can prevent the IRS from allowing the credit.
Individuals Who Received Care
For each person who received care, please provide:
- Name
- Social Security Number
- Type of qualifying individual
- Amount paid for their care
Common qualifying individuals include:
Children Under Age 13
Most childcare expenses fall into this category.
Disabled Dependents
Dependents who are physically or mentally unable to care for themselves may qualify.
Disabled Spouses
A spouse who is unable to care for themselves may also qualify under certain circumstances.
Adoption Expenses
No Adoption Expenses?
If no adoption-related expenses were incurred during the year, simply check the box provided and continue to the next page.
If You Had Adoption Expenses
Complete a section for each child.
Please provide:
- Child’s name
- Date of birth
- Social Security Number or ATIN (Adoption Taxpayer Identification Number)
- Domestic or foreign adoption
- Qualified adoption expenses paid during the year
- Adoption expenses paid in prior years
- Employer adoption assistance received
- Date the adoption became final
- Special needs status, if applicable
- Whether an adopted individual age 18 or older is unable to care for themselves
This information helps us calculate any available adoption credit and determine the proper year for claiming expenses.
Common Mistakes to Avoid
Make Sure Provider Identification Numbers Are Included
One of the most common reasons a dependent care credit is denied is missing provider information.
Please obtain:
- An EIN from daycare centers, schools, camps, or church programs, or
- A Social Security Number from an individual caregiver
and enter it exactly as provided.
Let Us Know If One Spouse Was a Student or Disabled
Generally, both spouses must have earned income for the dependent care credit to apply.
However, special rules may apply if a spouse was:
- A full-time student, or
- Unable to care for themselves
If either situation applies, please make a note in the comments section so we can review it with you.
Care Must Be Work-Related
Dependent care expenses generally qualify only when the care allows you to:
- Work, or
- Look for work
Personal babysitting or childcare used solely for social or recreational activities generally does not qualify.
Day Camp vs. Overnight Camp
Day camps may qualify as dependent care expenses.
Overnight camps generally do not qualify for the dependent care credit.
If you’re unsure how to categorize a program, simply provide the details and we’ll review them.
School Tuition Is Usually Different
Tuition for kindergarten and higher grades is generally not considered a qualifying care expense.
However, costs for:
- Before-school care
- After-school care
- Extended-day programs
may qualify.
Include Dependent Care FSA Benefits
If you received tax-free benefits through a Dependent Care FSA or employer plan, please report them.
We need both:
- The total care expenses paid, and
- The amount reimbursed
to properly calculate the credit.
Special Needs Adoptions May Qualify for Additional Benefits
In certain situations, a child officially determined by a state to have special needs may qualify for favorable adoption credit treatment.
Please indicate this only if an official determination has been made.
Foreign and Domestic Adoption Rules Differ
The timing of adoption credits can vary depending on whether the adoption is:
- Domestic, or
- Foreign
To ensure the credit is claimed correctly, please provide all dates and expenses requested, even if the adoption process is still ongoing.
Submit Sensitive Information Securely
This page contains highly confidential information, including Social Security Numbers and adoption records.
For your protection, please submit completed documents through our secure upload system rather than through standard email.
When You’re Finished
Before moving on, take a few moments to review your entries and confirm that you have:
✓ Reported all dependent care expenses
✓ Included provider names and identification numbers
✓ Listed each qualifying individual who received care
✓ Entered any Dependent Care FSA benefits
✓ Completed adoption information, if applicable
✓ Included adoption expenses paid during current and prior years
✓ Added notes for special circumstances
A complete Page 18 helps us determine whether you qualify for valuable dependent care and adoption tax benefits. If you’re unsure whether an expense qualifies, simply include a note in the comments section and we’ll be happy to review it with you.