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 (HTML | eBook EPUB) Recent Developments IRS issues guidance on taxability of dependent care assistance programs for 2021 and 2022 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 About Form 2441, Child and Dependent Care Expenses About Form W-10, Dependent Care Provider's Identification and Certification About Schedule H (Form 1040), Household Employment Taxes