Daycare providers are required to provide a social security or taxpayer identification number to clients for income tax purposes. Caregivers generally provide tax information, including a taxpayer identification number and childcare expense totals, to parents by January 31 of each year. In some cases, however, you may need to ask for the information. If your childcare provider is a tax-exempt organization, you will not need a taxpayer number to claim dependent care expenses.
Print IRS Form W-10, also called the Dependent Care Provider's Identification and Certification form. The W-10 will be your record of the provider's name, address and taxpayer identification number, which you will need when filing your taxes. (See Reference 1.)
Ask your provider to fill out the W-10 form for your records. If you are unable to print the W-10 form, the IRS approves other sources, including a copy of the provider's social security card, a copy of a driver's license that indicates her social security number or a current letterhead or printed invoice indicating the provider's name, address and taxpayer identification number, according to the IRS instructions for Form W-10. (See Reference 1.)
Claim your dependent care credit even if your childcare provider refuses to provide a social security or taxpayer identification number. Provide as much information as you have, including the name and address of the provider, in the Child and Dependent Care Expenses section of Form 2441. The IRS advises that you write ''see page 2" in the columns that are requesting missing information. On the bottom of page 2, indicate that the caregiver refused to provide the information. (See Reference 2.)
- If your childcare provider is a tax-exempt organization, he should fill out the name and address lines and write "tax-exempt" in the taxpayer identification number space when filling out Form W-10, according to the IRS. (See Reference 1.)
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