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Child and Dependent Care Tax Credit (CDCTC)

Federal tax credit for expenses paid for the care of a qualifying child under age 13 or a disabled spouse or dependent of any age, to enable the taxpayer to work or look for work. Credit ranges from 20% to 35% of qualifying expenses based on adjusted gross income.

Tax credit for work-related care expenses. Expense caps: up to $3,000 for one dependent, or $6,000 for two or more (unchanged by OBBBA). TY2026 credit rates (OBBBA, P.L. 119-21): 50% for AGI up to $15,000, phasing down 1% per $2,000 AGI above $15,000 with a 35% floor at middle incomes, then declining further to a 20% floor at higher incomes. Maximum credit TY2026: $1,500 for one qualifying person or $3,000 for two or more (at 50% rate). Non-refundable. Dependent care FSA limit increased to $7,500 ($3,750 MFS) for 2026 plan years under OBBBA; FSA benefits reduce dollar limit for credit. Qualifying persons: children under 13, disabled spouse, disabled dependent of any age incapable of self-care. Claimed via Form 2441. Duplicate record child-and-dependent-care-tax-credit points to this canonical record.

Some details for this program are still being verified. Check the official source for the most current information.

Eligibility

  • Care recipient age: under 12

Services

Tax credit for work-related care expenses. Expense caps: up to $3,000 for one dependent, or $6,000 for two or more (unchanged by OBBBA). TY2026 credit rates (OBBBA, P.L. 119-21): 50% for AGI up to $15,000, phasing down 1% per $2,000 AGI above $15,000 with a 35% floor at middle incomes, then declining further to a 20% floor at higher incomes. Maximum credit TY2026: $1,500 for one qualifying person or $3,000 for two or more (at 50% rate). Non-refundable. Dependent care FSA limit increased to $7,500 ($3,750 MFS) for 2026 plan years under OBBBA; FSA benefits reduce dollar limit for credit. Qualifying persons: children under 13, disabled spouse, disabled dependent of any age incapable of self-care. Claimed via Form 2441. Duplicate record child-and-dependent-care-tax-credit points to this canonical record.

How to apply

Use the official program page for application details: official program page.

  • child-and-dependent-care-tax-credit (supersedes): Duplicate record consolidated into cdctc (canonical) 2026-06-10