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Can camp count for the child and dependent care credit?
Two sentences from IRS Publication 503, one on overnight camp and one on day camp, are quoted below, with the tax year each IRS page prints.
This is not tax advice. It is a set of quotations from irs.gov. Our suggestion: ask a tax professional or use the IRS’s own tools before you rely on any of it.
What does the IRS say about camp?
“The cost of sending your child to an overnight camp isn't considered a work-related expense.”
“The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer.”
Its example: You send your 9-year-old child to a summer day camp while you work. The camp offers computer activities and recreational activities such as swimming and arts and crafts. The full cost of the summer day camp may be for care and the costs may be a work-related expense.
(IRS Publication 503, edition for returns of 2025) And the limit on that idea: Summer school and tutoring programs aren't for care.
(IRS Publication 503, edition for returns of 2025)
These sentences are in the edition headed Publication 503 (2025), Child and Dependent Care Expenses For use in preparing 2025 Returns
(IRS Publication 503, edition for returns of 2025). The camp sentences themselves print no year.
Who counts, and why does work matter?
The publication lists who is a qualifying person. The first on its list: Your qualifying child who is your dependent and who was under age 13 when the care was provided
(IRS Publication 503, edition for returns of 2025) And on why work matters: To qualify, you must pay these expenses so you (or your spouse if filing jointly) can work or look for work.
(IRS Publication 503, edition for returns of 2025)
How big is the credit?
The IRS’s credit page describes a change: The Working Families Tax Cuts increased the Child and Dependent Care Credit beginning in tax year 2026.
(irs.gov) Eligible taxpayers may now claim a credit for up to 50% of qualifying child and dependent care expenses, up from 35% in previous years.
(irs.gov)
On how it is worked out:
“For tax year 2026, the credit ranges from 20% to 50% of qualifying expenses, depending on your adjusted gross income. You can use up to: $3,000 in qualifying expenses for one qualifying person. $6,000 in qualifying expenses for two or more qualifying persons.”
On refunds: you cannot receive a refund for any part of the credit that exceeds your tax liability.
(irs.gov) On which returns: These changes apply to tax year 2026 federal income tax returns
(irs.gov)
What is the dependent care account limit?
From the IRS’s guide for employers: For the 2026 tax year, the annual dependent care FSA limit was raised from $5,000 to $7,500 ($2,500 to $3,750 for married filing separately).
(IRS Publication 15-B, edition of 2026) From the credit page: Beginning in tax year 2026, the Working Families Tax Cuts also increased the amount of dependent care assistance benefits that eligible employees can exclude from income. The maximum exclusion increased from $5,000 to $7,500, or from $2,500 to $3,750 for married employees filing separately.
(irs.gov)
From the edition of Publication 503 quoted above: For 2025, the maximum amount that can be excluded from an employee's income through a dependent care assistance program is $5,000 ($2,500 if married filing separately).
(IRS Publication 503, edition for returns of 2025)
What about the tax year when summer 2027 camp is paid for?
We can’t tell you. Each figure above carries the tax year its own quote prints, or none. When we read irs.gov on November 11, 2026 we found no IRS page stating the limits for a later tax year, and we don’t print figures the IRS has not printed. Which tax year a camp payment belongs to is a question for the IRS’s instructions or a tax professional. Check irs.gov again before you file.
What should you keep?
The IRS’s credit page: Enter the name, address, and employer identification number (EIN) or Social Security number (SSN) of the care provider on Form 2441, Child and Dependent Care Expenses, and attach it to your Form 1040, 1040-SR, or 1040-NR.
(irs.gov) So, as our suggestion: keep the receipt for each week, get the camp’s name, address and identification number before the season ends, and note which weeks were day camp and which were overnight.
Sources: IRS Publication 503, Child and Dependent Care Expenses; IRS, Child and Dependent Care Credit information; IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits. Quotes re-matched November 11, 2026.