Publication 5964 — Employer-Provided Childcare Tax Credit

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5964.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

The Employer-Provided Childcare Tax Credit provides a tax incentive of up to $150,000…¶

SCAN ME¶

If you provide childcare services to your employees, you may be eligible for this general business credit, which:

Covers some of the costs associated with providing childcare services to your employees
Offsets 25% of qualified childcare facility costs and 10% of qualified childcare resource and referral costs
Helps employers with eligible costs save more in taxes than with a deduction alone
Allows the carryback and carryforward of unused credits

To find out if you’re eligible and how to claim the credit, scan the QR code or visit the IRS Employer-Provided Childcare Tax Credit page (www.irs.gov/businesses/small-businesses-self employed/employer-provided-childcare-credit).

Publication 5964 (5-2024) Catalog Number 94921Q Department of the Treasury Internal Revenue Service www.irs.gov

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