Publication 503 - Child and Dependent Care Expenses - For use in preparing 2025 Returns

Sep 19, 2026

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Publication 503 explains the tests for claiming the credit for child and dependent care expenses, including how to figure and claim the credit. It covers eligibility for care of a dependent under age 13 or certain spouses/dependents unable to care for themselves, and notes the credit can be up to 35% of employment-related expenses. It also outlines employment tax rules that may apply to household employers and how to treat dependent care benefits.

LanguageEnglish

CategoryForms

FormatPDF

Pages20

Reading Time7 min

AccessFree to download

Introduction

Tests to claim the credit

Figuring and claiming the credit

Who is a qualifying person

Taxpayer identification number

Household employer employment taxes

Dependent care benefits

Excluding benefits from income

Useful items and related forms

Publication 503 Child and Dependent Care Expenses For use in preparing 2025 Returns | Future Developments
For the latest information about developments related to Pub. 503, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub503)[ ](go to IRS.gov/Pub503)[IRS.gov/Pub503](go to IRS.gov/Pub503) . | | --- | | What’s New
Trump account and new Form 4547. Recent legislation allows parents, guardians, and other authorized individuals to elect to establish a new type of individual retirement account, called a Trump account, for the exclusive benefit of certain children. If the child was born after 2024 and before 2029, is a U.S. citizen, and meets certain other requirements, the authorized individual may also elect to receive a $1,000 pilot program contribution to the child’s Trump account. Both elections can be made on Form 4547, which can be filed at the same time as the authorized individual’s 2025 income tax return. For more information on Trump accounts, and to learn how to make these elections, see Form 4547 and its instructions. | Reminders | | | | --- | --- | | Get forms and other information faster and easier at: | | | • [IRS.gov](IRS.gov) (English)
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• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)
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• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (Tiếng Việt) | Taxpayer identification number needed for each qualifying person. You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally, the social security number (SSN)) of each qualifying person. See Taxpayer identification number under Who Is a Qualifying Person, later. You may have to pay employment taxes. If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Usually, you aren't a household employer if the person who cares for your dependent or spouse does so at their home or place of business. See Do You Have Household Employees, later. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Introduction This publication 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. You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who isn't able to care for Publication 503 (2025) Catalog Number 15004M Nov 18, 2025 Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov) themselves. The credit can be up to 35% of your employment-related expenses. To qualify, you must pay these expenses so you (or your spouse if filing jointly) can work or look for work. This publication also discusses some of the employment tax rules for household employers. Dependent care benefits. If you received any dependent care benefits from your employer during the year, you may be able to exclude all or part of them from your income. You must complete Form 2441, Part III, before you can figure the amount of your credit. See Dependent Care Benefits under How To Figure the Credit, later. Comments and suggestions. We welcome your comments about this publication and suggestions for future editions. You can send us comments through [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[FormComments](FormComments. Or)[. Or](FormComments. Or), you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washi

FAQs

What does Publication 503 cover for 2025 returns?

Publication 503 covers how to qualify for the child and dependent care credit, how to figure and claim the credit, and related employment tax rules for household employers.

Who may be eligible to claim the child and dependent care credit?

You may claim the credit if you pay for care for a dependent under age 13 or for a spouse/dependent who is not able to care for themselves, so you (or your spouse if filing jointly) can work or look for work.

What information is required for each qualifying person on Form 2441?

You must include each qualifying person’s name and taxpayer identification number (generally the SSN) on line 2 of Form 2441, Child and Dependent Care Expenses.

Sep 19, 2026

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