After-Care, Day Camp, and Tuition — The Short Guide

Quick answer (30 seconds):

K–12 tuition: not child care → no break under these rules.
Counts as child care: pre-K/nursery, before/after-school care, and summer day camp (not overnight), generally for kids under 13.
Employee: employer help shows in W-2 Box 10; you reconcile it and may get a child-care credit on your return.
Employer: separate business credit exists for funding licensed child care (not tuition).
Owner-only business (you’re the boss and only employee): usually no tax-free benefit for yourself; the employer credit generally doesn’t apply until you have staff.

How it reports (at a glance)

Employer pays eligible after-care/day camp →
- Employer: put in W-2 Box 10; amounts above the annual cap are taxable wages.
- Employee: file the child-care form with your return to reconcile Box 10 and possibly claim a credit on what you paid out of pocket.
Employer pays K–12 tuition → treat as regular wages (not Box 10). No child-care credit/exclusion for tuition.
Employer business credit → claimed on the business return for licensed child-care programs or contracts (not tuition).

Separate invoices for before/after-care or day camp (not bundled with tuition)
Provider’s name, address, EIN/SSN
Proof of payment (statements/receipts)