A W-10 is an IRS form called “Dependent Care Provider’s Identification and Certification.” You use it to collect identifying information from anyone who provides care for your child, dependent, or spouse so you can claim the Child and Dependent Care Credit on your tax return. It is not a form you file with the IRS. Instead, it is a tool you give to your care provider, who fills it out and returns it to you for your records.
What the W-10 Is Used For
To claim the Child and Dependent Care Credit, you need to report the name, address, and taxpayer identification number (TIN) of every person or organization that provided care during the year. A TIN is typically a Social Security number for an individual caregiver or an Employer Identification Number (EIN) for a business like a daycare center. That information goes on Form 2441, Child and Dependent Care Expenses, which is the form you actually attach to your tax return.
The W-10 exists to make collecting that information easier. You hand or send the blank form to your care provider, they fill in their details, and you keep the completed form in your files. Think of it as a standardized request letter. The IRS does not require you to use the W-10 specifically. You can gather the same information any other way, such as a receipt, letter, or invoice that includes the provider’s name, address, and TIN. But the W-10 puts everything in one place and signals to the provider exactly what you need and why.
Information the Provider Fills In
The form asks the care provider to supply three things: their full legal name (or organization name), their address, and their TIN. For an individual babysitter or nanny, the TIN is their Social Security number. For a daycare business or after-school program, it is usually their EIN.
There is one exception. Tax-exempt organizations, such as nonprofits organized under section 501(c)(3), are not required to supply a TIN. These include organizations operated exclusively for religious, charitable, educational, or scientific purposes. If your child attends a care program run by a church or a charitable nonprofit, the provider simply writes “tax-exempt” in the TIN field and completes the name and address lines.
What to Do If a Provider Refuses
Some providers, particularly informal caregivers, may be reluctant to hand over their Social Security number. The good news is that a refusal does not automatically disqualify you from claiming the credit. The IRS allows you to demonstrate “due diligence,” meaning you made a genuine effort to get the information.
Here is how that works in practice. File Form 2441 with your tax return as usual, filling in whatever provider details you do have (name and address, for example). In the columns where the TIN would go, write “See Attached Statement.” Then include a brief written statement explaining that you requested the provider’s identifying number but they declined to give it to you. That statement serves as your proof that you tried, and the IRS will generally accept the claim.
How the W-10 Connects to the Child and Dependent Care Credit
The credit itself can offset a portion of the costs you pay for care while you (and your spouse, if married) work or look for work. Qualifying expenses include daycare, before- and after-school programs, summer day camps, and payments to a nanny or babysitter. The W-10 is simply the first step in the paperwork chain: you collect the provider’s information on the W-10, then transfer that information onto Form 2441, which calculates the credit amount and gets filed with your return.
You do not need to send the W-10 to the IRS. Keep it with your tax records in case the IRS ever questions your claim. Having a completed W-10 on file is the easiest way to show you identified your care provider correctly.
When to Request the W-10
The best time to give a W-10 to your care provider is at the start of the arrangement or early in the calendar year. Waiting until tax season to track down a former provider’s information can be frustrating, especially if the provider has moved or changed contact details. Handing over the form early also gives the provider time to fill it out without feeling rushed, which reduces the chance of a refusal or an error in the TIN. If you use multiple providers throughout the year, such as a daycare center during the school year and a summer camp, collect a W-10 from each one.