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Official form guide
Form W-10: Dependent Care Provider's Identification and Certification
IRS Form W-10 is Dependent Care Provider’s Identification and Certification, used to provide care for a child or dependent. It must be kept for records; there is no specific dollar threshold stated on the form.
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IRS Form W-10 - Dependent Care Provider's Identification and Certification
IRS Form W-10 is Dependent Care Provider’s Identification and Certification, used to provide care for a child or dependent. It must be kept for records; there is no specific dollar threshold stated on the form.
Risk Radar
Scan points- 1Do not file Form W-10 with your tax return; keep it for your records instead.
- 2Failing to complete Part I entirely (Provider's Identification).
- 3Omitting the provider’s taxpayer identification number (TIN) in Part I.
- 4Not signing and dating Part I under penalties of perjury.
- 5Completing Part II when you are not leaving it with the provider for return.
Plain English
This form lets you officially identify the people or businesses that take care of your child or other dependent. You use this information when claiming credits for those expenses on Form 1040 or when receiving benefits from an employer's plan. It ensures the IRS knows exactly who provided the care.
Submission Date
- Filing date: 2020-11-04 22:10:45
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you need to provide or receive identification and certification of a dependent care provider.
- Do not use Form W-10 when filing it with your tax return; instead, keep it for your records.
- Check Form 2441 instead when reporting the information on your main tax return.
Form selector
Use this form or another form?
You are claiming a credit for child and dependent care expenses
You must show provider details to claim the credit
✓ Check Part I of W-10
You receive benefits under an employer’s dependent care plan
You must show provider details to utilize these benefits
✓ Check Part I of W-10
The provider is a tax-exempt organization (501(c)(3))
The provider writes 'tax- exempt' in the TIN space when completing this form
✓ Check Part I, Tax-Exempt section
Deadline or filing window
The requirement to obtain and use this information is triggered when you plan to claim a credit on Form 1040 or 1040-SR, or when you receive employer benefits. The form itself does not list a specific filing deadline, but the information must be ready for reporting.
Checklist
What you need before filling it out
Part I: Provider Name/Address
Provider's name, address, city, state, ZIP code · Part I of Form W-10
TIN Requirement
A valid Taxpayer Identification Number (TIN) · Part I of Form W-10
Due Diligence Proof
Any one item listed: completed W-10, SSN card copy, letterhead/invoice, or employer statement · Part I of Form W-10
Part II Completion
Name and Address of Person Requesting Information · Part II of Form W-10
Provider TIN type (Individual)
Social Security Number (SSN) or IRS Individual Taxpayer Identification Number (ITIN) · Part I of Form W-10
Before you submit
- 1Print or type the Name of the dependent care provider in Part I.
- 2Enter the full Address (number, street, and apt. no., City, state, ZIP code) for the provider in Part I.
- 3Verify that the Provider’s taxpayer identification number is correctly entered in Part I.
- 4Check the box if the provider's TIN is a Social Security Number in Part I.
- 5Sign the form as the dependent care provider under penalties of perjury (Part I).
- 6Date the signature on Part I.
- 7If leaving it with the provider, complete all fields in Part II for the person requesting information.
How to file this form
- 1Complete Part I by entering your name and address as the dependent care provider.
- 2Enter the full name, address, and TIN of each care provider you use on Form W-10 (Part I).
- 3Sign and date Part I to certify that the information is correct under penalties of perjury.
- 4If necessary, complete Part II with your own details if leaving the form with the provider for return.
Known limitations
- 1The form does not need to be filed with a tax return; it must be kept for records.
- 2A provider who is an organization described in section 501(c)(3) and exempt under section 501(a) is not required to supply its TIN, but must write 'tax-exempt' in the TIN space.
- 3If a care provider does not give a correct TIN, they are subject to a penalty for each failure unless the failure was due to reasonable cause and not willful neglect (this penalty does not apply to an organization described in section 501(c)(3)).
- 4A tax-exempt dependent care provider is generally one organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.
Field map
Compact field-by-field guide
Personal Info
2 items
Your legal name and current mailing address.
Your taxpayer identification number — must match IRS records.
Filing Status
1 items
Single, Married Filing Jointly, or Head of Household (for withholding purposes).
Dependents
1 items
Number of qualifying children and other dependents.
Adjustments
1 items
Additional income not from jobs or adjustments to withholding.
Withholding
1 items
Additional amount you want withheld from each paycheck.
Certification
1 items
Your tax entity type: Individual, Corporation, Partnership, etc.
Signatures
1 items
Sign and date to certify under penalty of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision October 2020 (10/20). The form directs users to www.irs.gov/FormW10 for the latest information, but no specific changes from a prior revision are detailed in this source.
What changed or needs a fresh check
- Edition date — confirm Revision October 2020 (10/20)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — ensure the dependent care provider signs and dates Part I
- TIN requirement — verify that a valid TIN is provided by the care provider (unless exempt)
Quick Facts
Downloads
After you file
- 1Keep Form W-10 for personal records.
- 2If Part II is completed (and you return it later), keep a copy of that portion.
- 3If incorrect information is reported on the form, do not allow yourself the tax credit or exclusion unless you can establish due diligence upon IRS request.
- 4Due diligence can be shown by keeping any one item in your records: a properly completed Form W-10, a copy of the provider’s social security card, a recent letterhead/invoice showing name/address/TIN, or an employer statement for plan providers.
Sources
- SRCForm W-10 is the Dependent Care Provider’s Identification and Certification, issued by the Department of the Treasury Internal Revenue Service.
- SRCDo NOT file Form W-10 with your tax return; keep it for records. (Instructions p.1)
- SRCPart I requires the provider's name, address, and taxpayer identification number (TIN). (Instructions p.1)
- SRCYou must get Part I information if you plan to claim a credit on Form 1040 or 1040-SR, OR if you receive benefits under your employer’s dependent care plan. (Instructions p.1)
- SRCPart II is completed only when leaving the form with the provider to return later. (Instructions p.1)
- SRCA penalty applies for failing to furnish a correct TIN, unless reasonable cause or willful neglect prevents it (this does not apply to an organization described in section 501(c)(3)). (Instructions p.1)
Common confusion points
Who must fill out Part I?
The individual or organization providing the care completes this part.
When do you need to get information from a provider using Form W-10?
You must get it if you plan to claim a child and dependent care credit on Form 1040 or 1040-SR, OR if you receive benefits under your employer’s dependent care plan.
What is the TIN for an individual who has no SSN but isn't eligible for one?
The TIN is an IRS individual taxpayer identification number (ITIN).
If a provider is a household employee, what do you need besides Form W-10?
If they gave you a properly completed Form W-4, Employee’s Withholding Certificate, keep a copy of that Form W-4.
What happens if the provider doesn't give you any documentation to prove due diligence?
You must still report certain information on your Form 2441 and can lose the tax credit or exclusion if you cannot establish due diligence upon IRS request.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 2441 — If incorrect information is reported on this form, you may lose your tax credit or exclusion.
Questions about IRS Form W-10
What is IRS Form W-10 used for?
This form lets you officially identify the people or businesses that take care of your child or other dependent. You use this information when claiming credits for those expenses on Form 1040 or when receiving benefits from an employer's plan. It ensures the IRS knows exactly who provided the care.
Who must file IRS Form W-10?
The person requesting information must get the details shown in Part I from each person or organization that provides care for their child or other dependent.
What information does IRS Form W-10 require?
Part I collects the name, address, and taxpayer identification number (TIN) of the provider. Part II is completed only if the form is returned to the requester later, listing the requesting party's details.
When is IRS Form W-10 due?
The timing depends on when you plan to claim a credit for child and dependent care expenses or receive benefits under an employer’s dependent care plan; the specific filing date is not stated.
Where do I file IRS Form W-10?
Do NOT file Form W-10 with your tax return; instead, keep it for your records. The form can be accessed online at www.irs.gov/FormW10 for the latest information.
How do I complete IRS Form W-10?
First, the dependent care provider completes Part I by entering their name, address, and TIN. The provider then signs and dates this part under penalties of perjury. If returning it later, the person requesting information fills out Part II.
What happens if IRS Form W-10 is filed incorrectly?
If incorrect information is reported on Form 2441, you won’t be allowed the tax credit or exclusion unless you can prove due diligence to the IRS upon request.
Who must fill out Part I?
The individual or organization providing the care completes this part.
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