What to Gather Before You Claim Caregiver Tax Benefits

Start with documents you probably already have

You do not need special forms or certifications to begin. The IRS wants to see that you paid for care, who you paid, and that the person you cared for lived with you or depended on you financially. Most of this lives in documents you already keep: receipts, bank statements, your lease or mortgage papers, and tax returns from previous years.

The checklist below walks through what to pull together before you sit down with a tax preparer or open your tax software. Having these documents ready means you will not have to hunt for them later, and you will know right away whether you have what you need to claim the benefit.

Key Takeaways

• Gather receipts or payment records showing what you paid for care, when you paid it, and who received the money.
• Collect proof that the person you cared for lived with you — a lease, mortgage statement, or utility bill with both names works.
• Have the caregiver's Social Security number or tax ID number ready, because the IRS requires it on your return.
• If you paid a family member to provide care, document the arrangement in writing and keep records showing they actually did the work.
• Bring last year's tax return and any records of income the care recipient had, because both affect what you can claim.

Documents proving you paid for care

The IRS needs to see that money actually left your account and went to someone for care. Receipts from daycare centers, preschools, or after-school programs are straightforward — they usually give you a year-end statement showing total paid. If you paid a nanny, babysitter, or home health aide, gather cancelled checks, bank transfers, or credit card statements showing the payments.

If you paid in cash, a receipt from the caregiver with their signature, the date, the amount, and what the payment was for works, though it is less common. Many caregivers do not provide receipts for cash payments, which makes it harder to prove the expense later. If you have a written agreement with the caregiver that describes the work and the pay rate, keep that too — it strengthens your record if the IRS ever asks questions.

Gather statements or invoices that show the caregiver's name, address, and the dates they provided care. If you used an agency (a daycare center, nanny service, or home care company), their year-end tax form or invoice usually has everything you need in one place.

Proof that the care recipient lived with you

The person you cared for must have lived in your home for more than half the year. A lease or mortgage statement with your name and address, a utility bill, or a property tax bill all show where you lived. If the care recipient's name is also on any of these documents, that is ideal — it proves they lived there too.

If the care recipient's name does not appear on your lease or utility bill, you can use other documents: a school enrollment form with your address, a medical record from a doctor visit, or a letter from a government agency (like a welfare office or housing authority) that lists your address. The point is to show that this person actually lived in your home, not just visited.

If you are claiming a dependent child, your tax return from the previous year already shows they lived with you. If you are claiming an adult parent or other relative, gather whatever documents you have that show their residence — a change of address form, a voter registration, or even a letter addressed to them at your home.

The caregiver's tax identification information

You will need either a Social Security number or an Individual Taxpayer Identification Number (ITIN) for anyone you paid for care. If you used a daycare center or agency, they have a federal Employer Identification Number (EIN) instead, which you can usually find on their invoice or year-end statement.

If you paid a nanny, babysitter, or family member directly, ask them for their Social Security number. If they do not have one, ask whether they have an ITIN. If they have neither and are not a U.S. citizen, they may not be able to receive the benefit, and you should discuss this with a tax preparer before filing.

Write down the name and number exactly as they appear on the caregiver's tax documents. If the name on your payment records does not match the name on their Social Security card, note that too — the IRS will flag a mismatch.

Income and dependent information for the care recipient

If you are claiming a child, you need their Social Security number and birth date. If you are claiming an adult parent or other dependent, you need the same information. Have your tax return from the previous year handy, because it shows whether you already claimed this person as a dependent and what your filing status was.

If the care recipient had any income during the year (wages, Social Security, interest, or other earnings), gather records of that too. The amount of income they had affects whether you can claim them as a dependent, which in turn affects whether you can claim the caregiver tax benefit. A Social Security statement, a 1099 form, or a W-2 from an employer all show this.

If you are unsure whether the person counts as your dependent, bring all income records and let a tax preparer sort it out. The rules are specific, and getting this wrong can cost you the benefit.

Records if you paid a family member

If you paid a parent, sibling, or other relative to provide care, the IRS wants to see that the arrangement was real and documented. A written agreement between you and the family member — even a simple email or text message — that describes the work, the hours, and the pay rate helps prove this was a genuine employment arrangement, not just money you gave them.

Keep records showing the family member actually did the work: a calendar or log noting when they provided care, text messages or emails about scheduling, or notes from the care recipient about who picked them up or stayed with them on specific days. If the family member is not a U.S. citizen or does not have a Social Security number, discuss this with a tax preparer before filing, because it may disqualify the expense.

If you paid the family member more than a certain amount in a year (the threshold changes annually), you may have had to file additional tax forms. Check your previous year's return or ask a tax preparer whether you did.

Your own tax and income records

Pull your tax return from the previous year. It shows your filing status, your income, and whether you claimed the care recipient as a dependent. All of this affects how much of the caregiver expense you can claim.

If your income changed significantly this year, or if your family situation changed (you got married, divorced, or had a new child), gather documents that show this: a marriage certificate, divorce decree, or birth certificate. These do not directly affect the caregiver benefit, but they may change your tax filing status or the number of dependents you claim, which does affect the benefit.

If you received any government benefits related to childcare or dependent care (like a Dependent Care Account through your employer, or a state childcare subsidy), gather those records too. Money you received from these programs reduces the amount you can claim on your taxes.

Frequently Asked Questions

Do I need receipts if I paid a family member in cash?

A receipt signed by the family member with the date, amount, and what the payment was for is best. If you do not have a receipt, a written agreement describing the arrangement and your bank or payment records showing the money left your account can work, though they are weaker proof. The IRS may ask follow-up questions if you have no receipt.

What if the caregiver will not give me their Social Security number?

You cannot claim the expense without it. The IRS requires the caregiver's tax ID number on your return. If the caregiver refuses to provide it, you cannot use this benefit. If they do not have a Social Security number or ITIN, discuss your situation with a tax preparer before filing.

Can I claim care expenses if the care recipient did not live with me the whole year?

The person must have lived with you for more than half the year. If they moved in or out partway through, gather documents showing the dates they arrived or left: a lease start date, a moving company receipt, or a letter from a school or agency noting the change. You can claim expenses only for the months they actually lived with you.

What if I do not have a receipt from the daycare center?

Contact the center and ask for a year-end statement or receipt showing what you paid. Most keep these records and can provide them. If they cannot, ask for a letter on their letterhead confirming the dates your child attended and the total amount you paid. Bank or credit card statements showing payments to the center can also serve as backup proof.

Do I need to report the caregiver's income to anyone?

If you paid a nanny, babysitter, or household employee more than a certain amount in a year, you may have had to file a Schedule H form with your tax return and pay employment taxes. Check your previous year's return or ask a tax preparer whether you did. If you did not file when you should have, a tax preparer can help you correct it.