Hello,
What constitutes 'primary care' of a child? Most older children (9-12) are not placed in day care facilities; they go to some sort of camp.
I've seen claims denied because soccer camp isn't 'primary care.' Does that definition turn on the mission of the organization hosting the camp? Or the parent's intention in placing them there?
What does the IRS use to determine eligibility? Pub. 503 says:
The cost of sending your child to a day camp may be a
work-related expense, even if the camp specializes in a
particular activity, such as computers or soccer.
What is the qualifying test behind the words 'may be'?
One benefits administrator requires parents to submit a statement saying the camp is for the child's care and well-being.
Thanks,
PL