Is Preschool Tax Deductible?

By First Cubby Editorial · Updated 2026-07-04

Preschool tuition isn’t a tax “deduction,” but it usually qualifies for the Child and Dependent Care Credit — because for a child under 13, preschool counts as care that lets you (and a spouse) work. A Dependent Care FSA can also cover it. Kindergarten and up generally don’t qualify (that’s schooling, not care).

The Child and Dependent Care Credit

This credit can offset part of your preschool cost. The usual requirements: the child is under 13, you (and a spouse, if filing jointly) have earned income, and the care lets you work or look for work. The credit is a percentage of qualifying expenses, up to an annual limit.

Dependent Care FSA

If your employer offers one, a Dependent Care FSA lets you pay preschool with pre-tax dollars, up to an annual cap. You can’t use both the FSA and the credit on the same dollars — many families use the FSA first, then the credit on any remaining eligible expenses.

What usually doesn’t qualify

Kindergarten and older grades (educational, not care)
Overnight camp or tutoring
Care while you’re not working or job-hunting

This is general information, not tax advice. Rules, limits, and eligibility change — check IRS Publication 503 or a tax professional for your situation.

Frequently asked questions