問題
My spouse and I both work and are eligible for the child and dependent care credit. May I include my 5-year-old son's private kindergarten tuition as a qualified expense on Form 2441, Child and Dependent Care Expenses?
答案

No, tuition for kindergarten isn't a qualifying expense for the child and dependent care credit because expenses to attend kindergarten or a higher grade are educational expenses rather than childcare expenses.

However, the expenses for a before- or after-school care program of a child in kindergarten or a higher grade may qualify, even though the expense of school tuition doesn't qualify.