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Summer Camp Child Care Credit

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Under IRC Sec. 21 , a tax credit is available to taxpayers who pay child and dependent care expenses to allow them (and their spouse if married) to work. The credit can be up to 35% of the taxpayer's qualifying expenses, depending on income. According to an IRS tax tip, the cost of day camp can be a qualifying expense, but not the cost of an overnight camp. The cost of a day camp can count under Reg. 1.21-1(d)(7) even if the camp specializes in a particular activity; however, "summer school or tutoring programs are not for the care of a qualifying individual" and so are not qualifying expenses.