Check Back for Updates to this Page For the latest updates on coronavirus tax relief related to this page, check IRS.gov/coronavirus. We’re reviewing the tax provisions of the American Rescue Plan Act of 2021, signed into law on March 11, 2021. Publication 503 explains the tests you must meet to claim the credit for child and dependent care expenses. It explains how to figure and claim the credit. Current Revision Publication 503 (PDF PDF | HTML | eBook) Other Items You May Find Useful All Publication 503 Revisions About Publication 501, Exemptions, Standard Deduction, and Filing Information About Publication 926, Household Employer's Tax Guide Other Current Products Related Items About Form 2441, Child and Dependent Care Expenses About Form W-10, Dependent Care Provider's Identification and Certification About Schedule H (Form 1040 or 1040-SR), Household Employment Taxes