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 to the babysitter for child care while I worked? If so, how do I claim these child care expenses on my tax return?
Answer:
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 child care 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.
Additional Information:
- Form W-10 (PDF), Dependent Care Provider's Identification and Certification
- Instructions for Form 2441 (PDF)
- 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
