Qualified Expenses
Under the Child Care Voucher Program, most money you paid for the cost of child care so that you could work is considered a qualified expense. Refer to the guidelines for determining eligible expenses in the IRS Publication 503 (PDF file). These expenses include those paid to:

• baby-sitters;
• child care centers;
• latch-key programs; or
• summer camp (but not overnight camp).

The amount you receive as a voucher will be reported to the IRS. Therefore, you will be required to file a dependent care expenses report form (IRS form 2441 with your 1040, or Schedule 2 with your 1040A).

Qualifying Dependents
Not all your dependents qualify for the CCV Program. To be a qualifying dependent, your child

• must have lived with you; and
• must have been under 13 years of age

All expenses after a child turns 13 are ineligible. Likewise, any expenses or child support you paid for a child who does not live with you are ineligible expenses.