Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 21.—Expenses for Household and Dependent Care Services Necessary for Gainful…
Internal Revenue Bulletin 2006-24 · 2026-10-03 edition · updated 2026-10-04 · United States
Taxpayers who pay for household and dependent care services in order to be employed are entitled to a credit if they have “qualifying individuals” (generally, children under 13 or disabled dependents). These proposed regulations renumber, restructure, and revise the current regulations to reflect statutory amendments and address significant issues that have arisen recently. See REG-139059-02, page 1052.
Get a plain-English answer with a citation back to this text.
Ask AI about this code