Who Needs Form W-10?
The form should be used by any person who plans to claim a credit for child or dependent care expenses on Form 1040 or 1040A or receives benefits under their employer’s dependent care plan.
What is the Purpose of Form W-10?
The purpose of the form is to get the name, address, and taxpayer identification number (TIN) from each person or organization that provides care for your child or other dependent.
You will need this information for filing Form 2441, Child and Dependent Care Expenses.
Is Form W-10 Accompanied by other Documents?
To show due diligence, you should get and keep in your records any of the following:
- A copy of the provider’s driver’s license or social security card that includes his or her social security number.
- A recently printed invoice or letterhead that shows the provider’s name, address, and TIN.
- If the provider works pursuant to your employer’s dependent care plan, a copy of the statement by your employer under the plan.
- If the provider is your household employee, a copy of Form W-4, Employee’s Withholding Allowance Certificate completed by that employee.
How do I Fill out Form W-10?
The organization or individual providing the care completes Part I of the form. They should enter their name, address and TIN. For individuals and sole proprietors, the TIN is a social security number (SSN). If the provider is a nonresident or resident alien who doesn't have and isn't eligible to get an SSN, the TIN is an IRS individual taxpayer identification number (ITIN). For other entities, it is the employer identification number (EIN).
A provider who is a tax exempt organization described in section 501(c)(3) of the Internal Revenue Code and exempt under section 501(a) isn't required to supply its TIN. Instead, the provider must complete the name and address lines and write “tax-exempt” in the space for the TIN.
Complete Part II only if you are leaving the form with the dependent care provider to return to you later.
What do I do with the form after its completion?
You should keep the form for your records.