Child and Dependent Care Credit & Flexible Benefit Plans
Question: 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, if you meet the other requirements to claim the child and dependent care credit, but are missing the social security number or other taxpayer identifying number of a provider, you can still claim the credit by demonstrating "due diligence" in attempting to secure this information.
- If a provider of childcare refuses to give a taxpayer the identifying information, the taxpayer can still claim the credit.
- The taxpayer must provide whatever information is available about the provider (such as name and address) on Form 2441 (PDF), Child and Dependent Care Expenses.
- The taxpayer should write "See Attached Statement" in the columns requesting the missing information.
- The attached statement should explain that the taxpayer requested the provider’s identifying number, but the provider did not give it to the taxpayer.
- This statement will support a claim of the use of due diligence in trying to secure the identifying information.
- Form W-10 (.pdf), Dependent Care Provider's Identification and Certification
- Instructions for Form 2441 (.pdf), Child and Dependent Care Expenses
- Publication 503, Child and Dependent Care Expenses
- Tax Topic 602, Child and Dependent Care Credit
Category: Child Care Credit, Other Credits
Subcategory: Child and Dependent Care Credit & Flexible Benefit Plans