Herb Smith wrote:
- quote -

I second this answer: Kindergarten must be optional in your
state and you must send the child so that you can work or
look for work.

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A.G. Kalman wrote:
- quote -

Thanks for that, Alan.

Here I always thought that kindegarten costs were eligible
for child care since this did not take the place of regular
school, but was optional. Only when the child enters first
grade there are no longer any credits, since there's no cost
obviously.

ChEAr$,
Harlan Lunsford, EA n LA
24 Mar 2005

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bono9763[at]yahoo.com wrote:
- quote -

Maybe AZ is different, but for my state (CA), I disagree.
"Pre-school" may count, but Kindergarten (defined as the
year before "First Grade") does not - it is considered
education. However, any care provided after its normal
ending time and the end of the work day will qualify.

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bono9763[at]yahoo.com wrote:
- quote -

Your answer is contrary to my understanding of kindergarten.
Kindergarten is considered to be educational in nature and
not day care. This is the case for practically all
kindergarten classes mandated by state or local governments.
They are usually less than full day sessions. Their cost
would not qualify for the dependent care credit. In many
instances both public and private schools offer full day
sessions and require fees to be paid for the additional time
spent. These fees may qualify as long as the primary purpose
is day care. Here is a quote from the only IRS document I
have ever seen on the kindergarten issue. It is from
Information Letter 2000-0246, 9/30/2000. The whole letter
should be read by tax professionals.

"Accordingly, whether or not an expense qualifies for the
dependent care credit depends on the nature and primary
purpose of the services provided and is primarily a question
of fact. In order for an expense to qualify in full for the
dependent care credit, any portion of the expense for
purposes other than care must be minimal or insignificant
and inseparable from the portion of the expense for care. If
a significant portion of the expense is for purposes other
than care, an allocation must be made. An expense that is
primarily for a purpose that is not care, such as education,
does not qualify for the dependent care credit."

The school itself should be able to tell the taxpayer what
the primary purpose is of the kindergarten sessions. It is
quite possible, that the afternoon session is for day care
and an allocation of the fees paid could be made.

All of the above relates to federal taxation. I have not
researched AZ law on this subject.

--
Alan
http://taxtopics.net

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ClanCampbell wrote:

- quote -

Only higher education expenses can be deducted. If this
were a day care center (not a school) expenses would be
allowed then.

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ClanCampbell wrote:

- quote -

There is no deduction for Kindergarten educational expenses.
However, if your child is attending so that you can work, or
look for work, the expense can be treated as Day Care. Use
form 2441 to calculate the credit you are allowed.

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ClanCampbell wrote:

- quote -

Zero. It's considered education, not day-care.

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ClanCampbell wrote:

- quote -

Kindergarten is considered to have only incidental
educational activity, so these expenses are eligible for
child and dependent care credits.

Dennis

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My child is enrolled in an all-day Kindergarten program here
in Arizona. What deduction, if any, can I claim on either
my Fed or AZ tax return. We pay approximately $200/month
for this.

Thanks,

CC

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