Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 50

 Babysitter

 Day camp, including a specialty camp such as soccer or computers (but only the day cost of a sleep‐away camp)

 Day care center

 Housekeeper (the portion of compensation allocated to dependent care)

 Nursery school

 Private school (The costs for first grade and higher do not qualify unless the child is handicapped, provided the child spends at least 8 hours per day in your home.)

 Transportation, if supervised (so that it is part of care), such as to a day camp or after‐school program not on school premises, but not the cost of personally driving a dependent to and from a dependent care center

You do not have to find the least expensive means of providing dependent care. For example, just because your child's grandparent lives in your home doesn't mean you must rely on the grandparent for child care; you can pay an unrelated person to babysit in your home or take your child to day care.

The expenses you incur for dependent care must be greater than any amount you exclude as employer‐provided dependent care.