My babysitter refused to provide me with her social security number. May I still claim the amount I paid her for childcare while I worked? If so, how do I claim these childcare expenses on my tax return?

Yes, you may still claim the amount you paid your babysitter for childcare while you worked, even if she refused to provide her social security number. To do so, you must demonstrate due diligence in attempting to secure the required information.

Here is how you can claim these childcare expenses on your tax return:

1. Complete Form 2441: You need to fill out Form 2441, Child and Dependent Care Expenses, and attach it to your Form 1040, 1040SR, or 1040NR.
2. Provide Available Information: On Form 2441, Part I, enter the information you have about the care provider, such as her name and address.
3. Indicate Missing Information: In the columns where the social security number or other taxpayer identification number is required, write "See Attached Statement."
4. Attach a Statement: Attach a statement to your tax return explaining that you requested the social security number from the babysitter, but she did not provide it. Include your name and social security number on this statement to show that you exercised due diligence in trying to obtain the necessary information.
5. Show Due Diligence: You can demonstrate due diligence by keeping records of your attempts to obtain the information, such as a completed Form W-10 or other documentation showing your efforts.

By following these steps, you can still claim the child and dependent care credit despite the missing social security number of your babysitter.

Sources:
Publication 503 (2023)
Publication 926 (2024)
Publication 926 (2023)
Instructions for Form 2441 (2023)
§ 21. Expenses for household and dependent care services necessary for gainful employment