2023 Child and dependent care credit
Limits and credit percentages for qualifying work-related care expenses.
Primary reference value
$6,000| Parameter | Amount |
|---|---|
| Eligible expenses, one person | $3,000 |
| Eligible expenses, two or more | $6,000 |
| Maximum credit rate | 35.00% |
| Minimum credit rate | 20.00% |
| AGI before initial phase-down | $15,000 |
- Announced
- Not recorded; see primary document
- Effective
- 2023-01-01 to 2023-12-31
- Next usual release
- Legislation
Who this applies to.
This credit differs from the child tax credit. Employer-excluded dependent care benefits reduce eligible expenses. The care provider and earned-income rules must also be satisfied.
Published by IRS / Congress. The table uses tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2023 number.
Assumes qualifying care for work or job search and eligible persons. Subtract excluded dependent-care benefits from the expense cap. Enter both spouses’ earned income on a joint return. Student/incapacity imputed income rules are not modeled. The 2021 refundable estimate assumes a US principal abode for more than half the year.
Child and dependent care credit history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $16,000 | — | Official |
| 2022 | $6,000 | −$10,000 | Official |
| 2023 | $6,000 | +$0 | Official |
| 2024 | $6,000 | +$0 | Official |
| 2025 | $6,000 | +$0 | Official |
| 2026 | $6,000 | +$0 | Official |
| 2027 | $6,000 | +$0 | Official |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about child and dependent care credit.
What is the 2023 child and dependent care credit?
The sourced table above shows the 2023 values. Its status is official. The primary reference is $6,000; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is Legislation. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2023 record is official. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $6,000 in 2022 to $6,000 in 2023. Each table should be compared using the same filing status, region and effective period.
Can I use the calculator without an account?
Yes. Submit the form to get a server-calculated estimate, including when JavaScript is off. Inputs are not stored in the application cache or sent to analytics. Result URLs include the inputs, so avoid sharing them if the figures are private.