Does the Child and Dependent Care Tax Credit Apply to Summer Camp?

The Child and Dependent Care Tax Credit allows working parents and guardians to make a deduction for some of the costs of childcare on their tax return. Therefore if you send your child or children to summer camp while you and/or your spouse work, a portion of the camp’s tuition is probably deductible. In order to qualify for the credit your child or children must be under 13 years of age. Additionally you must have spent at least $3,000 in camp tuition for one child or $6,000 for two more children. If you meet these criteria you may be able to write off up to 35% of the fees you paid for summer camp.

Qualifications for the child and dependent care tax credit.

• You must have earned income for tax year. If you have a spouse, they also must have earned income to qualify.
• You must be the main caretaker of the child or dependent.
• The childcare must be used so that you, and spouse if applicable, are able to work or search for a job.
• Your child must be under the age of 13 and/or physically or mentally unable to care for themselves.
• You must file as single, head of household, widow with a dependent child or married filling jointly.
• The caregiver cannot be your spouse.

Other considerations.

• In a divorce or seperation only the parent with primary custody may claim this tax credit.
• You may use this credit for a disabled child over the age of 13 even if they have income themselves.
• If your spouse is on disability, the stipulation that requires them to earn income does not apply.
• If your spouse is a student the IRS considers months enrolled in school as months with earned income.

To be sure that you are making all deductions you’re qualified to receive on your tax return contact one of our tax professionals today!