The maximum amount of child care expenses that can be used during the year to figure the tax credit is $3,000 for one child or $6,000 for two or more children. NOTE: The IRS allows the cost of summer day camp as a child care expense, but not the cost of overnight camp.

The care must be for your dependent under the age of 13 (generally).

To claim a credit, you must have income from employment during the year.  If you are married, both spouses must be employed.

Child care expenses qualify only if their purpose is to enable you and/or your spouse to work or to find employment.

Payments for child care must be made to someone you cannot claim as a dependent.  
NOTE:  You can make child care payments to your grown child as long as he/she can no longer be claimed as your dependent and is age 19 or older at the end of the year.

Payments to your spouse or the parent of your children do not qualify for the credit.

The child care provider must be identified on your tax return, including the caregiver's name, address, and social security number.

Be aware that if your child care provider works out of your home, you may be considered an "employer" subject to employment taxes.