You must provide the IRS with the name, address, and Social Security number (for individuals) or the employer identification number (for organizations) of the person or organization that provided the care. The information must be included on Part I of Form 2441 or Schedule 2.

I.D. numbers are not required if the care provider is a tax-exempt organization, such as a church or nonprofit school. In that case, simply write "tax-exempt" in the space provided for an I.D. number.

If the care provider refuses to give you all the information you need, you should report whatever information you have on the tax form you use to claim the credit. On the bottom of the second page of the form, you should write a note saying that you asked the care provider for the information but he or she didn't give it to you.


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