Dependent care expense headroom, 2026
This works out one number from the Child and Dependent Care Credit figures published for 2026. Every amount it uses is below, with the document it was read from. What you enter is your own: this site has no way to check it, and the answer it produces is not a published figure.
Effective 2026-01-01Source: Publication 505 (2026), Tax Withholding and Estimated Tax (IRS)Verified 2026-08-29
How it is worked out
The published amount less the amount you enter, rounded to the nearest cent. Where what you enter is the larger of the two, the answer is nothing rather than a negative amount.
How many people you paid care for, from the 2 this year publishes: Expense limit, one person ($3,000), Expense limit, two or more people ($6,000). The calculator uses the one you pick and says which.
Figures in this colour are computed from the amounts above. They are not published figures and no document states them.
Work it out
The live calculator needs JavaScript. The table below covers common amounts and is computed the same way.
Worked out for common amounts
| Care expenses paid so far this year | Expense limit, one person | Expense limit, two or more people |
|---|---|---|
| 0 | $3,000 | $6,000 |
| 1,000 | $2,000 | $5,000 |
| 3,000 | $0 | $3,000 |
| 6,000 | $0 | $0 |
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 505 (2026), Tax Withholding and Estimated Tax (IRS)
- Expense limit, one person
Changes to the child and dependent care credit. For 2026, recent legislation has en- hanced the credit for qualifying child and de- pendent care expenses paid for the care of an eligible child. The credit amount remains $3,000 ($6,000 for two or more qualifying children) but the maximum credit rate has increased from 35% to 50% of your qualifying expenses.
- Expense limit, two or more people
Changes to the child and dependent care credit. For 2026, recent legislation has en- hanced the credit for qualifying child and de- pendent care expenses paid for the care of an eligible child. The credit amount remains $3,000 ($6,000 for two or more qualifying children) but the maximum credit rate has increased from 35% to 50% of your qualifying expenses.
Every 2026 Child and Dependent Care Credit figure · Child and Dependent Care Credit in every year · Every calculator on this site