2028 max credit one dependent?

$1,050 (35% \u00d7 $3,000) for low AGI.

Max for 2+ dependents?

$2,100 (35% \u00d7 $6,000) for low AGI.

Yes \u2014 but no double-counting same dollars.

Not qualifying. Day camp qualifies.

2028 Dependent Care Credit

2028 Dependent Care Credit: 20-35% of up to $3,000/$6,000 expenses. Both work-related. AGI tiers determine rate. Coordinate (don't double-count) with DC FSA.

Qualifying dependents

Care expenses ($)

DC FSA used ($)

AGI ($)

2028 Credit

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Rate

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Qualifying $

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Total expenses	—
DC FSA used	—
Expense cap	—
Qualifying expenses	—
AGI rate	—
2028 credit	—

The 2028 Child + Dependent Care Credit allows 20-35% credit on up to $3,000 ($6,000 for 2+ dependents) of work-related care expenses. AGI determines rate: 35% if AGI ≤ $15,000, sliding down to 20% if AGI ≥ $43,000. Coordinate with Dependent Care FSA — same dollar cannot generate both benefits.

Sliding Rate Structure

35% credit if AGI ≤ $15,000. Drops 1 point per $2,000 AGI above $15,000. Floor: 20% credit if AGI ≥ $43,000. 2028 thresholds same — they have been static for years. High earners get 20% × $6,000 = $1,200 max credit (2 kids).

DC FSA Coordination

You cannot double-count: every dollar reimbursed by DC FSA reduces the credit-eligible expenses. Optimal: low-income uses 35% credit on first $3k/$6k. High-income uses DC FSA ($5,000 pre-tax) for higher value than 20% credit. Mix if expenses > FSA cap.

Qualifying Dependent

Child under 13. Spouse or dependent of any age incapable of self-care. Must live with you >½ year. Both you and spouse (if MFJ) must have earned income (or actively looking for work, or a full-time student).

Eligible Care Providers

Daycare, nanny, day camp, before/after-school programs (not overnight camp). Provider must report SSN/EIN on your return (Form 2441). Cannot pay your own child < age 19 for care.

Last updated May 2026. Sources: IRS Topic 602.