Credit for Employer-Provided Childcare Facilities and Services. (Form 8882)

Qualified employers use Form 8882 to request a credit for employer-provided childcare facilities and services. Section 45F provides credit based on costs incurred by an employer in providing childcare facilities and resource and referral services. The credit is 25% of the qualified childcare expenditures plus 10% of the qualified childcare resource and referral expenditures for the tax year, up to a maximum credit of $150,000 per tax year.

The latest form for Credit for Employer-Provided Childcare Facilities and Services. (Form 8882) expires 2022-04-30 and can be found here.