# Child and Dependent Care Credit Calculator

> Free calculator for the Child and Dependent Care Tax Credit (IRS Form 2441). See your credit amount for 2026 based on income, dependents, and care expenses. Compares credit vs. DCFSA.

## What this site does

Helps families estimate their Child and Dependent Care Tax Credit for 2026. The calculator models the OBBBA credit rate phase-down schedule (50% to 20% based on AGI and filing status), expense limits ($3,000 for 1 dependent, $6,000 for 2+), DCFSA interaction, and compares the credit against DCFSA tax savings.

## Key facts (2026, under OBBBA § 70414)

- Credit rate: 50% max (up from 35%), phasing to 20% floor
- Separate AGI thresholds for single vs. married filing jointly
- Single: 50% up to $15K, phases to 35% at $75K, then to 20% at $103K
- MFJ: 50% up to $30K, phases to 35% at $150K, then to 20% at $206K
- Expense limit: $3,000 (1 qualifying individual) or $6,000 (2+)
- Maximum credit: $1,500 (1 dependent) or $3,000 (2+ dependents) at 50% rate
- Non-refundable (reduces tax to zero, no refund of excess)
- DCFSA contributions reduce expense limit dollar-for-dollar
- Must file Form 2441 with tax return
- Need provider's name, address, and SSN/EIN

## For more detail

See [llms-full.txt](/llms-full.txt)