Form 8882 - Credit For Employer-Provided Child Care Facilities And Services
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28882
Credit for Employer-Provided Childcare
OMB No. 1545-1809
Form
Facilities and Services
(Rev. December 2017)
Attachment
Attach to your tax return.
▶
131
Department of the Treasury
Sequence No.
Go to for the latest information.
Internal Revenue Service
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Name(s) shown on return
Identifying number
1 Qualified childcare facility expenditures paid or incurred .
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2 Enter 25% (0.25) of line 1 .
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3 Qualified childcare resource and referral expenditures paid or incurred
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4 Enter 10% (0.10) of line 3 .
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5 Credit for employer-provided childcare facilities and services from partnerships, S corporations,
estates, and trusts
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6 Add lines 2, 4, and 5 .
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7 Enter the smaller of line 6 or $150,000. Estates and trusts, go to line 8. Partnerships and S
corporations, stop here and report this amount on Schedule K. All others, stop here and report this
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amount on Form 3800, Part III, line 1k
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8 Amount allocated to beneficiaries of the estate or trust (see instructions)
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9 Estates and trusts. Subtract line 8 from line 7. Report this amount on Form 3800, Part III, line 1k .
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General Instructions
increased compensation to employees with higher levels
of childcare training; or
Section references are to the Internal Revenue Code
• Under a contract with a qualified childcare facility to
unless otherwise noted.
provide childcare services to employees of the taxpayer.
Purpose of Form
Note. Any expenses for childcare included in qualified
childcare facility expenditures may not exceed the fair
Employers use Form 8882 to claim the credit for qualified
market value of such care.
childcare facility and resource and referral expenditures.
The credit is part of the general business credit. You may
A qualified childcare facility is a facility that meets the
claim the credit any time within 3 years from the due date
requirements of all applicable laws and regulations of the
of your return on either an original or amended return.
state or local government in which it is located, including
the licensing of the facility as a childcare facility. The
Taxpayers, other than partnerships, S corporations,
following conditions must also be met.
estates, or trusts, whose only source of this credit is from
those pass-through entities, are not required to complete
• The principal use of the facility must be to provide
or file this form. Instead, they can report this credit
childcare (unless the facility is also the personal residence
directly on Form 3800.
of the person operating the facility).
How To Figure the Credit
• Enrollment in the facility must be open to employees of
the taxpayer during the tax year.
The credit is 25% of the qualified childcare facility
• If the facility is the principal trade or business of the
expenditures plus 10% of the qualified childcare resource
taxpayer, at least 30% of the enrollees of the facility must
and referral expenditures paid or incurred during the tax
be dependents of employees of the taxpayer.
year. The credit is limited to $150,000 per tax year.
• The use of the facility (or the eligibility to use the facility)
Qualified childcare expenditures are amounts paid or
must not discriminate in favor of highly compensated
incurred:
employees.
• To acquire, construct, rehabilitate, or expand property
Qualified childcare resource and referral expenditures
that:
are amounts paid or incurred under a contract to provide
1. Is to be used as part of a qualified childcare facility of
childcare resource and referral services to employees of
the taxpayer,
the taxpayer. The provision of the services (or the
2. Is depreciable (or amortizable) property, and
eligibility to use the services) must not discriminate in
3. Is not part of the principal residence of the taxpayer
favor of highly compensated employees.
or any employee of the taxpayer;
• For the operating expenses of a qualified childcare
facility of the taxpayer, including expenses for training of
employees, scholarship programs, and providing
8882
For Paperwork Reduction Act Notice, see instructions.
Form
(Rev. 12-2017)
Cat. No. 33436Y
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