employment-related expenses

(A)The term “employment-related expenses” means amounts paid for the following expenses, but only if such expenses are incurred to enable the taxpayer to be gainfully employed for any period for which there are 1 or more qualifying individuals with respect to the taxpayer: (i)expenses for household services, and (ii)expenses for the care of a qualifying individual. (B)Employment-related expenses described in subparagraph (A) which are incurred for services outside the taxpayer’s household shall be taken into account only if incurred for the care of— (i)a qualifying individual described in paragraph (1)(A), or (ii)a qualifying individual (not described in paragraph (1)(A)) who regularly spends at least 8 hours each day in the taxpayer’s household. (C)Employment-related expenses described in subparagraph (A) which are incurred for services provided outside the taxpayer’s household by a dependent care center (as defined in subparagraph (D)) shall be taken into account only if— (i)such center complies with all applicable laws and regulations of a State or unit of local government, and (ii)the requirements of subparagraph (B) are met.

Source

26 USC § 21(b)(2)(A)


Scoping language

For purposes of this section
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