Identification of Care Provider
You must provide the IRS with the name, address, and Social
Security number (for individuals) or the employer identification number
(for organizations) of the person or organization that provided the
care. The information must be included on Part I of Form 2441 and
attached to your Form 1040 or Form 1040A.
I.D. numbers are
not required if the care provider is a tax-exempt organization, such
as a church or nonprofit school. In that case, simply write "tax-exempt"
in the space provided for an I.D. number.
If the care provider
refuses to give you all the information you need, you should report
whatever information you have on Form 2441. In the columns for the
missing information write, “See Attached Statement” and
attach a statement saying that you asked the care provider for the
information but he or she didn't give it to you.
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