Can I write off childcare during work hours?

Childcare expenses can be deductible if they are necessary for you to work or look for work. These expenses qualify for the Child and Dependent Care Credit, which is a non-refundable credit. To qualify, the care must be for a child under 13 years old, and you (and your spouse, if filing jointly) must have earned income. The care provider cannot be a spouse, the parent of the child, or a dependent. The credit is calculated based on a percentage of the expenses, which is subject to income limits.