2022 Child and Dependent Care Credit
For 2022, the Child and Dependent Care Credit is 35% (Maximum rate), $3,000 (Expense limit, one person) and $6,000 (Expense limit, two or more people).
Effective 2022-01-01Source: Publication 503 (2022), Child and Dependent Care Expenses (IRS)Verified 2026-08-29
Compared with 2021
| Item | 2021 | 2022 | Change |
|---|---|---|---|
| Maximum rate | 50% | 35% | -15% (-30.0%) |
| Expense limit, one person | $8,000 | $3,000 | -$5,000 (-62.5%) |
| Expense limit, two or more people | $16,000 | $6,000 | -$10,000 (-62.5%) |
Who it applies to
Taxpayers who pay care expenses for a qualifying child under age 13 or a spouse or dependent who cannot care for themselves, so the taxpayer (and spouse, if filing jointly) can work or look for work.
What changed this year, and why
For 2022, the Child and Dependent Care Credit allows a maximum credit rate of 35% of qualifying employment-related expenses, up to $3,000 for one qualifying person or $6,000 for two or more. The 2021 enhancements under the American Rescue Plan Act have expired, and the credit returns to its prior structure where the percentage declines as income rises.
Common questions
- Is the credit always 35%?
- The maximum credit is 35% of qualifying employment-related expenses. The actual percentage decreases as adjusted gross income rises, and at higher income levels a lower floor percentage applies.
- Are there limits on the expenses I can claim?
- Expenses count up to $3,000 for one qualifying person or $6,000 for two or more qualifying persons. Employer-provided dependent care benefits that were excluded from income reduce these limits.
The credit cannot exceed what you earned
For 2022, the work-related expenses you use to figure the Child and Dependent Care Credit cannot exceed your earned income for the year if you are single, or the smaller of your or your spouse's earned income if you are married at the end of the year. This means that even though the expense limit is $3,000 for one qualifying person or $6,000 for two or more, you cannot use more than what you actually earned. For married couples, the rule looks at the full year's earned income of each spouse, even if the marriage occurred only partway through the year. If one spouse had little or no earned income, the credit is limited to what that spouse earned unless a special rule applies for students or spouses unable to care for themselves. After the earned income limit is applied, the credit rate of up to 35% is applied to the remaining qualifying expenses.
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 (2022), Child and Dependent Care Expenses (IRS)
The exception for a student or disabled spouse
If one spouse in a married couple had no earned income during the year, the working spouse would normally be limited to using only their own earned income to figure the credit. But the IRS provides a deemed-earned-income rule for spouses who are full-time students or who are physically or mentally unable to care for themselves. Under this rule, a qualifying spouse is treated as having earned income for each month they meet the student or disability test, so the other spouse can still use the $3,000 expense limit for one qualifying person or $6,000 for two or more. The spouse must also live with the taxpayer for more than half the year. This rule applies on a joint return; if both spouses meet the test in the same month, only one can be treated as having deemed earned income for that month. The resulting credit rate for 2022 can reach up to 35% of the qualifying expenses allowed after all limits are applied.
Rule for student-spouse or spouse not able to care for self. 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 must also live with you for more than half the year.)
Publication 503 (2022), Child and Dependent Care Expenses (IRS)
Married couples generally must file jointly
If you are married at the end of the tax year, the IRS generally requires you and your spouse to file a joint return in order to claim the Child and Dependent Care Credit. A married person filing separately cannot take the credit. The only way a married taxpayer can claim the credit on a separate return is if a specific exception applies, such as being legally separated or living apart from the spouse under certain conditions described in the filing-status rules. If one spouse died during the year and you do not remarry before the end of the year, you must generally file a joint return to take the credit. This requirement ensures that both spouses' income and expenses are considered together when figuring the credit, which affects how the $3,000 or $6,000 expense limit and the 35% maximum rate are applied.
5. Joint Return Test. Your filing status may be single, head of household, or qualifying surviving spouse. If you are married, you must file a joint return, unless an exception applies to you.
Publication 503 (2022), Child and Dependent Care Expenses (IRS)
You must name the provider, or show due diligence
Before you can claim the credit, you must identify every person or organization that provided care for your qualifying child or dependent. This information is reported on Form 2441, Part I. For each care provider, you must supply the provider's name, address, and taxpayer identification number. If the provider is an individual, the identification number is their Social Security Number or Individual Taxpayer Identification Number. If the provider is an organization, you must provide its Employer Identification Number. If you do not have any care providers and are filing Form 2441 only to report taxable dependent care benefits in Part III, you may enter "none" on line 1, column (a). In some cases, if you cannot obtain the provider's information despite exercising due diligence, you may still be allowed to claim the credit by attaching a statement to your return explaining the efforts you made. Proper identification helps the IRS verify that the care was actually provided and that the expenses are legitimate.
Care Provider Identification Test 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 (2022), Child and Dependent Care Expenses (IRS)
Employer benefits shrink the expense limit
If your employer provided dependent care benefits that you exclude from your income or deduct, those benefits reduce the dollar limit you can use to figure the credit. The dollar limit is generally $3,000 if you had one qualifying person or $6,000 if you had two or more. You must subtract the excluded or deducted benefits from that limit, and the result is the maximum amount of expenses you can use to compute the credit. For example, if you have one qualifying person and your employer paid some dependent care benefits that you exclude from income, your reduced dollar limit is less than $3,000. The reduced dollar limit is calculated on Form 2441, Part III. This rule prevents taxpayers from receiving a double tax benefit by both excluding employer-provided benefits from income and also claiming a credit on the full expense limit. The remaining qualifying expenses, after the reduction, are then multiplied by the applicable credit percentage, which for 2022 can be as high as 35%.
Reduced Dollar Limit 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.
Publication 503 (2022), 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 (2022), Child and Dependent Care Expenses (IRS)
- Maximum rate
The maximum credit is 35% of your employment-related expenses.
- Expense limit, one person
For 2022, this limit is $3,000 if you had one qualifying person, or $6,000 if you had two or more qualifying persons.
- Expense limit, two or more people
For 2022, this limit is $3,000 if you had one qualifying person, or $6,000 if you had two or more qualifying persons.