District of Columbia Keep Child Care Affordable Tax Credit

Keep Child Care Affordable Tax Credit
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1. Eligible expenses are limited to the amounts paid to a licensed
child development facility for child care services of the eligible
child.

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2. Child support payments are not qualified expenses, even if
intended to be used to pay for child care services.

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3. Child care expenses that are paid for upfront by a taxpayer but
then reimbursed by a state social service agency are not eligible
expenses.

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4. Expenses do not include food, lodging, clothing or
entertainment, even if provided for eligible child.

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L° Married/Registered Domestic Partners
Filing Jointly: $174,300;
V° Married/Registered Domestic Partners
Filing Separately on the same return: $174,300;
`° Married/Registered Domestic Partners
Filing Separately: $87,100
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development �������� �� ��� �����i�� ������ �������� �� ��� �������
government �� �� � ������� �������� �� ������� ���������ÊÊ"
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vi`iÀ>Êi“«œÞiÀʈ`i˜ÌˆvˆV>̈œ˜Ê˜Õ“LiÀÊ­
 ®, an individual taxpayer
identification number (ITIN) ˆÃÃÕi`ÊLÞÊ̅iÊ,-ÆÊor a valid social
siVÕÀˆÌÞʘՓLiÀʈÃÃÕi`ÊLÞÊ̅iÊ-œVˆ>Ê-iVÕÀˆÌÞÊ 
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Line 1a: Is the eligible child a recipient of the District’s
subsidized child care program? If yes, your child does not qualify
for the credit. If no, continue to Line 1b.
Line 1b: The child must be under the age of 4 as of 9/30/23. If
under age 4, continue to Line 2. If age 4 or over, your child does
not qualify for this credit.
Line 2: Enter your eligible child’s first and last name.
Line 3: Enter your eligible child’s tax identification number.
Ensure the name and tax identification number entered match the
eligible child’s social security card.
Line 4: Enter your eligible child’s date of birth in MMDDYYYY
format.
Line 5: Enter the eligible child’s relationship to you. For example:
son, daughter, grandchild, niece, nephew, eligible foster child.
Line 6: Enter the name of the Child Development Facility.
Line 7a: Enter the Child Development Facility License Number.
Line 7b: Check the applicable box.
Line 8: Enter the TIN of the Child Development Facility.
Line 9: Enter the date range of the payments made during the
taxable year. This date cannot be a date after August 31st of
the taxable year if eligible child meets age requirements for
enrollment in Pre-K according to DC Code § 38-273.02(a). For
more information visit dcps.dc.gov/ece.
Line 10: Enter the total amount actually paid in 2024 but do
not include any payments for child care services provided after
August 31, 2024 of the taxable year if your eligible child meets
the age requirements for enrollment in Pre-K according to DC
Code § 38-273.02(a).
Line 11: The maximum credit amount that can be claimed per
child is $1,160.
Line 12: Enter the lesser of Line 10 or Line 11 and enter here
and on Schedule U, Part 1B, Line 2.