Qualified Daycare Expenses
Include expenses for:

• daycare, baby sitting, nursing, and other expenditures for the general care and well-being of a qualifying person

• nursery school or preschool

• housekeeping services, if provided in part for the care of a qualifying person

Don't include expenses for:

• clothing, food, shelter, education or entertainment

• kindergarten and up

• overnight camp

• a chauffeur or gardener

• services provided when your dependent was not a qualifying person

• services provided when you (and your spouse, if married) were not working, looking for work, a student or disabled