Here’s what HIVE AI had to say about “What documentation should I keep in 2025 to substantiate childcare or dependent-care expenses on my 2026 return?”:
Core records to keep for 2025 dependent-care/childcare expenses (to support your 2026 filing)
Provider identification (needed to claim the credit)
Keep the care provider’s name, address, and taxpayer identification number (SSN/ITIN/EIN or “Tax-exempt,” as applicable); you can collect this using Form W-10 or other acceptable documentation listed in the W-10 instructions, and you should keep it with your tax records (do not send Form W-10 to the IRS). 1 3
If the provider won’t give you a TIN, keep evidence of your due diligence (for example, a completed W-10 request you made, emails/texts/letters requesting the TIN, and any response). 1 3
Proof of the expense amount and that you actually paid it in 2025
Keep documents that show:
- The dates/period of care, the child (or other qualifying person) covered, and the amount charged (invoices, statements, receipts). 3
- Proof of payment (canceled checks, bank/credit card statements, electronic payment confirmations). This matters because you generally claim the expenses in the year you paid them (so 2025 payments support the 2025 credit; expenses paid in 2026 are generally for the 2026 credit even if the care occurred in 2025). 1
Proof the person receiving care was a qualifying person
Keep basic dependency/identity records showing who received care and their taxpayer identification number (typically SSN/ITIN/ATIN), because Form 2441 requires the identifying information for each qualifying person. 4 3
Records showing the care was work-related
Keep records that support that the payments were to allow you (and your spouse, if married filing jointly) to work or look for work, such as work schedules/pay stubs, offer letters, or job-search documentation, matched to the childcare dates if your situation is not straightforward.
If you used a dependent care FSA or employer dependent care plan (section 129)
Keep your Form W-2 showing dependent care benefits (typically reported by the employer) and any employer/plan year-end statement showing dependent care assistance provided during the year (plans are generally required to furnish a written statement by January 31 following the year). 2
If care was provided in your home (nanny/babysitter)
Keep records sufficient to support whether you were a household employer and any related household employment tax filings (if applicable). 4
Sources
1 – IRS – Publication 503 Child and Dependent Care Expenses
2 – IRC § 129(d)
3 – Instructions for Form 2441 (2025)
4 – Publication 503 (2025), Child and Dependent Care Expenses
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