Form 8882, Credit for Employer-Provided Childcare Facilities and Services
Form 8882 is how employers claim a tax credit for money spent on childcare facilities and childcare resource and referral services for their employees. Fill in the official IRS PDF below and download it.
This is the genuine IRS PDF, unmodified. Source: IRS official page.
What is 8882?
Form 8882, Credit for Employer-Provided Childcare Facilities and Services, lets employers claim a general business credit for qualified childcare facility expenditures, such as building or operating an on-site childcare center or contracting with a childcare provider, and for qualified childcare resource and referral expenditures.
The credit is a percentage of each type of expenditure, subject to an overall annual cap. It is part of the general business credit, so the amount from Form 8882 is carried to Form 3800 on the employer’s return. Amounts used for the credit reduce related deductions and the basis of the facility.
Who files 8882?
- Employers that built, acquired, or operate a qualified childcare facility for employees
- Businesses that contract with outside childcare providers to serve their employees
- Employers that pay for childcare resource and referral services for their workforce
- Partnerships and S corporations passing the credit through to partners or shareholders
How to fill out 8882
- Enter your name and identifying number as shown on your tax return.
- Enter your qualified childcare facility expenditures and multiply by the credit percentage on the form.
- Enter your qualified childcare resource and referral expenditures and figure that part of the credit.
- Add the two amounts, apply the annual limit, and include any credit passed through from partnerships or S corporations.
- Download the finished PDF and attach it to your return along with Form 3800.
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Frequently asked questions
What expenses qualify for the childcare facility credit?
Costs to acquire, build, rehabilitate, or expand property used as a qualified childcare facility, plus operating costs and amounts paid under contracts with qualified childcare providers. The facility generally must meet state and local licensing rules.
Is there a limit on the credit?
Yes. The combined credit for facility and resource and referral expenditures is capped per tax year. Check the current Form 8882 instructions for the percentage and dollar limit that apply to your year.
Does claiming the credit affect my deductions?
Yes. You must reduce your otherwise allowable deductions, and the basis of the facility, by the amount of the credit. The instructions explain how the reduction works.