What Is Form W-10 for Dependent Care Expenses?

Form W-10, titled Dependent Care Provider’s Identification and Certification, is a document used to gather information from a care provider. Its main function is to provide you with the provider’s name, address, and taxpayer identification number (TIN). This information is necessary if you plan to claim the credit for child and dependent care expenses or if you receive dependent care benefits through your employer’s plan.

Information Required from the Care Provider

A care provider is required to furnish their legal name, full address, and Taxpayer Identification Number on Form W-10. For an individual provider, such as a nanny, this will be a Social Security Number (SSN), while a daycare center or other business entity will provide an Employer Identification Number (EIN).

The form includes a certification section where the provider must sign and date, attesting under penalties of perjury that the information provided is correct. A blank Form W-10 can be downloaded from the IRS website. You do not file this form with the IRS; it is for the recipient’s records only.

Using the Information to Claim the Tax Credit

Once you receive the completed Form W-10 from your care provider, you must transfer this information to another tax form to claim your tax benefit. The provider’s name, address, and TIN are entered directly onto Part I of Form 2441, Child and Dependent Care Expenses. This form is where you calculate the amount of the credit you are eligible to receive based on your qualifying expenses.

After completing Form 2441, you will attach it to your annual federal income tax return, typically Form 1040. The IRS uses the provider’s TIN to verify that they are reporting the income you paid them, which helps prevent fraud. You should keep the original Form W-10 with your personal tax records as proof of your effort to gather the required information.

Handling a Refusal from the Provider

Occasionally, a care provider may refuse to give you a completed Form W-10 or provide their Taxpayer Identification Number. In this situation, you may still be able to claim the tax credit if you can demonstrate you exercised “due diligence” by making a serious effort to get the information from the provider. To prove due diligence, you should keep detailed records of your attempts, such as dated notes of conversations or copies of written requests.

If the provider still refuses, complete Form 2441 with all the information you have, such as their name and address, and write “refused” in the space for the TIN. The IRS requires you to attach a statement to your tax return explaining your efforts. The IRS can assess a penalty against a provider who fails to furnish their TIN without a reasonable cause.