What are Work-related care expenses?

Work-related care expenses are amounts paid for the care of a qualifying person, such as a child under 13, so that you and your spouse can work or look for work. They include day camp, day care, and babysitting fees, but not overnight camp, schooling, or entertainment. Both you and your spouse generally must have earned income for the year. For 2026, these expenses are capped at $3,000 for one qualifying person or $6,000 for two or more, with up to 50% of that amount treated as a nonrefundable credit. Tracking these costs carefully through the year supports the Child & dependent tax credits strategy.