The Child and Dependent Care Tax Credit is available not only while school’s in, but also throughout the year. You may use up to $3,000 of the expenses you pay in a year for one qualifying person or $6,000 for two or more qualifying person. Keep your receipts and records to use when you file your 2013 tax return next year. Make sure to note the name, address and Social Security number or employer identification number of the day camp provider. You must report this information when you claim the credit on your return.
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