Taxpayers use IRS Form W-10 (Dependent Care Provider’s Identification and Certification) to collect necessary information about their childcare provider. This information is required when claiming the Child and Dependent Care Credit on their Form 1040 (US Individual Income Tax Return). The Form W-10 is not submitted to the IRS but retained by the taxpayer for their records.
Purpose of Form W-10
To claim the Child and Dependent Care Credit on Form 2441 (Child and Dependent Care Expenses), a taxpayer must disclose the care provider’s name, address, and tax identification number (TIN). Without all of the required information, the IRS will deny the tax credit. The care provider completes Form W-10 and provides it to the taxpayer.
The care provider must sign and date the form, certifying that the information provided is correct. The Form W-10 is substantially similar to the Form W-9 (Request for Taxpayer Identification Number and Certification).
Videos Related to Form W-10 and Dependent Care Credit
Additional Information
Taxpayers looking for more information can view the Form W-10 Instructions and IRS Publication 503 (Child and Dependent Care Expenses).