What if my daycare provider refuses to give me their TIN?

If a provider refuses to supply their TIN, document your request in writing, including the date and the provider's response. Enter 'REFUSED' in the TIN field on Form 2441 rather than leaving it blank. The IRS may still challenge the credit, but a documented good-faith effort to obtain the TIN is your best defense. Most CPA firms advise switching to a provider who will cooperate, if at all possible.

Can I use a Form W-9 instead of a Form W-10 to get my provider's TIN?

Yes. The IRS explicitly states that taxpayers may use any document that contains the same information — including Form W-9 or a signed letter — in place of Form W-10, as long as the provider certifies the information under penalties of perjury. In practice, many tax preparers use W-9 because providers are more familiar with it, particularly if they also work as independent contractors in other contexts.

Does Form W-10 need to be completed every year?

If you used the same provider in multiple years and their information has not changed, you are not legally required to obtain a new W-10 each year, but it is good practice to confirm the TIN annually. Provider information — particularly addresses and TINs for sole proprietors — can change, and an outdated W-10 provides weaker audit protection than a current one.

What if the care provider is a relative — do I still need a W-10?

It depends. Payments to a relative who is your dependent — for example, your older child who is also your dependent — never qualify for the dependent care credit, so no W-10 is needed because no credit can be claimed. Payments to a relative who is not your dependent (such as a grandparent who is not your dependent) may qualify, and you would need their TIN on a completed W-10 just like any other provider.

Is there a penalty for not having a completed Form W-10 on file?

There is no standalone penalty assessed against the taxpayer specifically for lacking a W-10. However, if you cannot substantiate your provider's TIN when the IRS questions your Form 2441, the dependent care credit can be fully disallowed, resulting in additional tax owed plus interest and potentially accuracy-related penalties. The financial consequence of missing documentation can therefore be significant.

Can a foreign au pair provide a Form W-10, and what TIN do they use?

Yes, a foreign au pair who is a J-1 visa holder is typically authorized to work and may have a Social Security Number, which they would enter on the W-10. If the au pair is not eligible for an SSN, they may apply for an Individual Taxpayer Identification Number (ITIN). The taxpayer should request evidence of the au pair's work authorization status alongside the completed W-10, as the au pair's visa category affects whether they qualify as a household employee subject to employment taxes.

Information Returns

Form W-10: Dependent Care Provider's Identification and Certification

Used by taxpayers to request the name, address, and taxpayer identification number of their dependent care provider, needed to claim the child and dependent care credit.

Download Form W-10 PDF About on IRS.gov

Overview

Form W-10, Dependent Care Provider's Identification and Certification, is the IRS-designated document a taxpayer uses to formally request — and a care provider uses to certify — the provider's name, address, and taxpayer identification number (TIN). The form exists because claiming the Child and Dependent Care Credit on Form 2441 requires the taxpayer to report identifying information about every person or organization that provided qualifying care during the tax year. Without a valid TIN for the provider, the IRS will generally disallow the credit entirely.

The underlying authority for the dependent care credit sits in IRC §21, which allows eligible taxpayers to offset a percentage of their qualifying dependent care expenses against their tax liability. Because the credit is tied to actual, identifiable providers, Congress built in a TIN-reporting requirement so the IRS can cross-reference provider income against payments made. Form W-10 is the practical tool that facilitates that information exchange between the parent or caregiver-employer and the provider.

In practice, Form W-10 functions less like a traditional filing and more like a disclosure request — similar in spirit to Form W-9 in the contractor context. The taxpayer gives the blank form to the provider, the provider completes and certifies the information, and the taxpayer retains the completed form for their records. The form itself is never filed with the IRS; it is a recordkeeping and substantiation document. Daycare centers, in-home nannies, after-school programs, and other qualifying providers are all potential recipients of this request. Providers who refuse to supply their TIN expose the taxpayer to credit denial, though the IRS does provide limited relief in documented refusal situations.

Who Files This Form?

Any taxpayer who paid for qualifying dependent care services during the tax year and intends to claim the Child and Dependent Care Credit on Form 2441 — or to exclude employer-provided dependent care benefits from income under IRC §129 — should obtain a completed Form W-10 from each provider.

The triggering criteria map directly to Form 2441 eligibility: the taxpayer must have paid for the care of a qualifying person (a child under age 13, or a spouse or dependent who is physically or mentally incapable of self-care), the care must have been provided so the taxpayer (and spouse, if married) could work or look for work, and the provider must be a person or entity other than the taxpayer's own dependent.

There is no income threshold that exempts a taxpayer from needing the provider's TIN — the requirement applies regardless of the taxpayer's adjusted gross income, because the TIN is needed to complete Form 2441 at all, not just to qualify for a credit amount.

Providers who must supply their information include: licensed daycare centers and preschools, au pairs, nannies and babysitters who are paid for recurring care, after-school programs, and summer day camps. Overnight camps do not qualify for the credit, so their TIN is not needed. Payments made to a relative who is also the taxpayer's dependent never qualify, so no W-10 is needed in that scenario.

If a provider refuses to furnish their TIN, the taxpayer should document the refusal in writing. The IRS may still allow the credit if the taxpayer can demonstrate a good-faith effort to obtain the information, but this is a difficult position to defend on audit, and most CPA firms advise securing the W-10 before the end of the care year rather than chasing the information at filing time.

Key Fields

Care Provider Name

The legal name of the individual or organization providing the care. For a daycare center or preschool, this is the entity's legal business name, not a trade name. For an individual (nanny, au pair), use the person's full legal name as it appears on their Social Security card or ITIN documentation.

Provider Address

The provider's current mailing or business address. For a home-based provider, this is their residence address. The address must match what the provider uses on their own tax filings to support cross-referencing by the IRS.

Provider TIN (SSN, ITIN, or EIN)

This is the most critical field on the form. Individual providers supply their Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN); businesses supply their Employer Identification Number (EIN). An incorrect or missing TIN is the single most common reason the dependent care credit is disallowed on audit.

Provider Signature and Date

The provider — not the taxpayer — signs the form, certifying under penalties of perjury that the information is correct. This certification shifts legal responsibility for the accuracy of the TIN to the provider. Make sure the provider dates the form; an undated certification is of limited value if the record is challenged.

Type of Provider (Individual vs. Organization)

While not always a separate checkbox on every version of the form, the distinction matters because it determines which type of TIN is appropriate. If the provider operates as a sole proprietor under their own name, their SSN is acceptable even if they have an EIN; consistency with their own tax filings is the key consideration.

Amount Paid (Informational Reference)

Form W-10 itself does not contain a line for amounts paid, but the taxpayer must separately record total payments made to each provider for the year, as this figure transfers directly to Form 2441. Keeping a payment log alongside the W-10 is best practice.

Filing Deadlines

Late Filing Penalty

No penalty for the form itself; however, failure to provide the provider's TIN may result in denial of the dependent care credit.

Step-by-Step Instructions

1
Identify every qualifying dependent care provider you used during the tax year — including daycare centers, preschools, summer day camps, nannies, and after-school programs — before year-end so you have time to collect information before the filing season rush.
2
Download the current version of Form W-10 from the IRS website (or use tax preparation software that generates the form) and provide a copy to each provider. You may also accept equivalent written or electronic statements from the provider in lieu of the form itself, as long as the statement contains all required information.
3
Ask each provider to complete their name, address, and TIN, sign the certification, and return the completed form to you. Do this before December 31 of the care year if possible — providers become harder to reach after the year ends, especially for seasonal programs.
4
Verify that the TIN provided looks structurally correct: SSNs and ITINs are formatted as XXX-XX-XXXX, while EINs are formatted as XX-XXXXXXX. Do not accept a form that leaves the TIN field blank or lists 'applied for' unless the provider has genuinely just applied and can supply the number before you file.
5
Retain the completed Form W-10 in your client's permanent file. The IRS does not require you to submit the form with the return, but you must produce it on request during an audit. A best practice is to retain it for at least three years after the return is filed, and longer if the return is subject to any open examination.
6
Transfer the provider's identifying information to Part I of Form 2441. Each provider gets their own row. Enter the provider's name, address, TIN, and the total amounts paid to that provider during the year.
7
Complete Form 2441 in full, including the calculation of the allowable credit or excludable benefit amount, and carry the resulting credit to Schedule 3 (Additional Credits and Payments) of Form 1040.
8
If a provider refuses to supply their TIN, document the refusal in writing (date, method of request, provider's response) and attach a statement to the return explaining the circumstances. Enter 'REFUSED' in the TIN field on Form 2441 per IRS guidance — do not leave it blank.

Common Mistakes to Avoid

Waiting until tax season to request the W-10, only to find the provider is unreachable or out of business.

Request the completed form from every provider before the end of the care year. Build a year-end checklist for dependent care clients that includes W-10 collection as a required item.

Accepting the provider's verbal TIN and entering it without getting a signed W-10.

A verbal TIN provides no audit protection. Always obtain a signed Form W-10 or a signed equivalent written statement so the provider's certification is on record.

Using the provider's trade name or DBA instead of their legal name.

The name on the W-10 must match the name associated with the TIN in IRS records. Ask the provider to use the exact name on their Social Security card or EIN registration, not a marketing name.

Confusing a provider's SSN with their EIN when they have both.

Either number is technically acceptable for a sole proprietor, but the provider should supply the TIN they use on their own income tax and employment tax filings to ensure IRS cross-referencing works correctly. Ask the provider which TIN they report their income under.

Failing to get a separate W-10 for each provider when multiple providers were used in the same year.

Form 2441 has separate lines for each provider. Every provider used during the year needs their own completed W-10 on file, even if the amounts paid were small.

Assuming a tax-exempt daycare center or employer-sponsored childcare center does not need to provide a TIN.

Tax-exempt organizations still have EINs, and the EIN is required on Form 2441 regardless of the organization's tax status. Ask the center's administrative office for their EIN — most have it readily available.

Frequently Asked Questions

No. Form W-10 is a recordkeeping document, not a filing. You give the blank form to your dependent care provider to complete, then retain the signed copy for your records. The IRS does not require you to attach it to your Form 1040, but you must be able to produce it if the IRS questions your dependent care credit on audit.

Related Forms

Form 2441

Child and Dependent Care Expenses

Form 1040

U.S. Individual Income Tax Return

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