Child Care Expenses
Enter here the amount of expenses you incurred and paid in 2002 to provide care for of a dependent under the age of 13 while you (and your spouse, if filing a joint return) worked or looked for work.

We're asking for these expenses so that we can estimate your child care credit.

Also include expenses for the care of a disabled dependent who regularly spends at least eight hours a day in your home, if the expenses were incurred so you (and your spouse, if filing a joint return) worked or looked for work.

You can also include expenses for the care of your child if you are divorced or separated from the child's other parent, provided that:

• You had custody of the child for a longer time in 2002 than the other parent.

• One or both parents provided over half the child's support in 2002.

• One or both parents had custody for more than half of 2002.

• The child was under age 13 or disabled at the time of the care.

• You agreed that the child's other parent could claim the child as a dependent, either by signing Form 8332 or similar statement, or in a divorce or separation agreement.

Typical qualifying expenses are:

• Tuition paid to a licensed day care center or family day care for care of an infant or preschooler.

• Wages paid to a baby-sitter.

• Private school tuition for a child in kindergarten.

Do not include expenses for care that was provided by a person who is your dependent, or your child under age 19 even if not your dependent.

To claim child care expenses on your tax return, you will need to provide a taxpayer ID number for the care provider.