2019 Child and Dependent Care Credit
For 2019, the Child and Dependent Care Credit figures are 35% (Maximum rate), $3,000 (Expense limit, one person) and $6,000 (Expense limit, two or more people).
Effective 2019-01-01Source: Publication 503 (2019), Child and Dependent Care Expenses (IRS)Verified 2026-09-02
Compared with 2018
Every figure on this page is unchanged from 2018.
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Maximum rate | 35% | 35% | +0% (+0.0%) |
| Expense limit, one person | $3,000 | $3,000 | +$0 (+0.0%) |
| Expense limit, two or more people | $6,000 | $6,000 | +$0 (+0.0%) |
Who it applies to
Taxpayers who paid work-related expenses for the care of a qualifying person in 2019 and wish to claim the Child and Dependent Care Credit.
What changed this year, and why
Updated figures for the 2019 tax year for the Child and Dependent Care Credit under IRS Publication 503.
Common questions
- What is the maximum amount of expenses I can use to figure the credit?
- You may use up to $3,000 of work-related expenses for one qualifying person, or up to $6,000 for two or more qualifying persons, to figure the credit. These are yearly limits.
- Is the credit rate the same for every taxpayer?
- No. The credit percentage depends on your adjusted gross income. The maximum rate is 35%, and the percentage decreases as income rises.
- Were the limits different in 2018?
- No. The amounts were the same in 2018: a 35% maximum rate, a $3,000 expense limit for one qualifying person, and a $6,000 expense limit for two or more qualifying persons.
The credit cannot exceed what you earned
The credit cannot exceed the taxpayer's earned income for the year. A single taxpayer's eligible expenses are capped by their own earned income, while a married taxpayer's expenses are capped by the smaller of either their own earned income or their spouse's earned income. If a taxpayer was married for only part of the year, the spouse's earned income for the entire year is still used. A separated spouse who qualifies to file as head of household is treated as unmarried and only their own income counts. Self-employed individuals include net earnings from self-employment in earned income. Community property laws are disregarded when computing earned income for the credit. This earned income cap sits on top of the dollar limits of $3,000 for one qualifying person and $6,000 for two or more qualifying persons.
Earned Income Limit The amount of work related expenses you use to figure your credit can't be more than: 1. Your earned income for the year if you are single at the end of the year, or 2. The smaller of your or your spouse's earned income for the year if you are married at the end of the year.
Publication 503 (2019), Child and Dependent Care Expenses (IRS)
The exception for a student or disabled spouse
If one spouse had little or no earned income, the earned income limit could wipe out the credit. But a special rule treats a spouse as having earned income for any month during which the spouse is a full-time student or is physically or mentally unable to care for themselves. The disabled or student spouse must also live with the taxpayer for more than half the year. When treated as having earned income, the deemed monthly amount is computed under the earned income limit rules, as if that spouse had actually earned income during those months. This rule can apply to only one spouse in any given month. A full-time student is someone enrolled at a school for the hours or classes the school considers full-time, for some part of several calendar months during the year. On a joint return, the same treatment can apply to the filing spouse as well.
Your spouse is treated as having earned income for any month that he or she is: 1. A full-time student, or 2. Physically or mentally not able to care for himself or herself. (Your spouse also must live with you for more than half the year.)
Publication 503 (2019), Child and Dependent Care Expenses (IRS)
Married couples generally must file jointly
For 2019, the IRS requires that married couples generally file a joint return to claim the Child and Dependent Care Credit. This is known as the Joint Return Test. If you are married, you must file jointly unless a specific exception applies - for example, if you are legally separated or living apart from your spouse under certain conditions. The rule ensures that the credit is taken on a combined return rather than on separate returns, with limited exceptions for taxpayers who qualify to file as head of household or who meet the tests for living apart. The credit itself is calculated using the maximum rate of 35 percent, applied to qualified expenses up to $3,000 for one qualifying person or $6,000 for two or more qualifying persons, subject to any reduction for employer-provided dependent care benefits.
Generally, married couples must file a joint return to take the credit. However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit.
Publication 503 (2019), Child and Dependent Care Expenses (IRS)
You must name the provider, or show due diligence
To claim the credit, you must identify every person or organization that provided care for your qualifying person. You report this information on Form 2441, Part I. For each provider you must list their name, address, and taxpayer identification number. If the provider is an individual, the taxpayer identification number is their social security number or individual taxpayer identification number. If the provider is an organization, you use its employer identification number. You do not need to provide a number for a tax-exempt organization such as a church or school; instead you write "Tax-Exempt" in the number field. If you cannot provide complete or correct information, your credit may be disallowed unless you can show that you used due diligence in trying to obtain the provider's information. The credit is figured on qualifying expenses up to $3,000 for one qualifying person or $6,000 for two or more, at a maximum rate of 35%.
You must identify all persons or organizations that provide care for your child or dependent. Use Form 2441, Part I, to show the information.
Publication 503 (2019), Child and Dependent Care Expenses (IRS)
Employer benefits shrink the expense limit
Employer dependent care benefits do not sit alongside this credit; they come out of it. Whatever you exclude or deduct from income is subtracted from the dollar limit that would otherwise apply, so the $3,000 of expenses allowed for a single qualifying person, or $6,000 for two or more, is reduced before the credit percentage of up to 35% is applied to anything. The practical effect surprises people who fund a workplace dependent care account to its ceiling: with a single qualifying person that exclusion can consume the entire limit, leaving no expenses for the credit at all, while with two or more there may still be room left over. Neither route is automatically the better one - which wins depends on your tax rate against the credit percentage - but you cannot count the same spending twice.
If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. Your re- duced dollar limit is figured on Form 2441, Part III.
Publication 503 (2019), Child and Dependent Care Expenses (IRS)
Expenses count in the year you pay them, not the year care happened
For the 2019 Child and Dependent Care Credit, the IRS counts expenses based on when you pay them, not when the care was actually provided. To figure the credit for 2019, you count only work-related expenses paid by December 31, 2019. If you pay for care services before they are provided, you can count those prepaid expenses only in the year the care is actually received, not the year you paid. Conversely, if you received care in 2018 but paid for it in 2019, those expenses don't count as 2019 work-related expenses. Instead, you may be able to claim an additional credit for them on your 2019 return by figuring it separately as a prior-year expense adjustment. Similarly, if you had 2019 expenses that you didn't pay until 2020, you cannot count them toward your 2019 credit. The dollar limits for qualifying expenses remain $3,000 for one care recipient or $6,000 for two or more, and the maximum credit rate is 35% depending on your income level.
To figure the credit for 2019 work related expenses, count only those you paid by December 31, 2019. Expenses prepaid in an earlier year. If you pay for services before they are provided, you can count the pre- paid expenses only in the year the care is received. Claim the expenses for the later year as if they were actually paid in that later year. Expenses not paid until the following year. Don't count 2018 expenses that you paid in 2019 as work rela- ted expenses for 2019. You may be able to claim an addi- tional credit for them on your 2019 return, but you must figure it separately.
Publication 503 (2019), Child and Dependent Care Expenses (IRS)
The credit can only offset tax you owe, not add to your refund
For the 2019 Child and Dependent Care Credit published by the IRS, the credit can only reduce the amount of tax you owe, it cannot generate a refund on its own. This means the credit is limited to your total tax liability for the year. If your calculated credit is larger than the tax you owe, you can only claim a credit equal to that tax amount. Any portion of the credit that exceeds your tax liability is forfeited and cannot be refunded to you. This nonrefundable credit structure means taxpayers with little or no tax liability may not be able to benefit fully from the credit, even if they paid qualifying expenses up to the $3,000 limit for one care recipient or $6,000 limit for two or more. The maximum credit rate of 35% applies to qualifying expenses, but the actual benefit is capped by your tax owed.
Limit on credit. The amount of credit you can claim is limited to your tax. For more information, see the Instruc- tions for Form 2441. Tax credit not refundable. You can't get a refund for any part of the credit that is more than this limit.
Publication 503 (2019), Child and Dependent Care Expenses (IRS)
Wrong or missing provider information can cost you the credit
For the 2019 Child and Dependent Care Credit, the IRS requires taxpayers to exercise due diligence when reporting care provider information on Form 2441. If the provider information you give to the IRS is incorrect or incomplete, your credit may not be allowed at all. This means that even if you paid legitimate qualifying expenses, a clerical error such as a wrong Social Security number or missing provider details can cause the IRS to disallow the credit. However, the IRS does provide a safe harbor: if you can demonstrate that you used due diligence in trying to supply the correct information, you can still claim the credit despite the error. You can show due diligence by obtaining and keeping the provider's completed Form W-10 or other documentation such as a statement from an employer's dependent care plan, or a letter or invoice from the provider that shows the necessary information. Care providers themselves can be penalized if they fail to provide this information or if they provide incorrect information to you.
Due diligence. If the care provider information you give is incorrect or incomplete, your credit may not be allowed. However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit.
Publication 503 (2019), Child and Dependent Care Expenses (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Publication 503 (2019), Child and Dependent Care Expenses (IRS)
- Maximum rate
The credit can be up to 35% of your expenses.
- Expense limit, one person
This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons.
- Expense limit, two or more people
If you paid work related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000.