Questions & Answers

What Are Eligible Child Care Expenses for the Early Learning Credit?

Eligible child care expenses are payments made by a taxpayer to a licensed child development facility for child care services of an eligible child during the taxable year but does not include any payments for child care services provided after August 31st of the taxable year of an eligible child who meets the age requirements for enrollment for pre-K.

Eligible expenses are limited to the amounts paid to a licensed child development facility for child care services of the eligible child.

Child support payments are not qualified expenses even if intended to be used to pay for child care services.

Child care expenses that are paid for upfront by a taxpayer but then reimbursed by a state social service agency are not eligible expenses.

Expenses do not include food, lodging, clothing or entertainment even if provided for eligible child.

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