What amount should the parent claim on their taxes?

The parent must determine the appropriate amount, if any, to claim for tax purposes. The amount charged for each category, such as Tuition – Infants, Tuition – Toddlers, etc. is shown on the Account Charge/Credit Summary (w/o Balance) report, however, it may be more appropriate to claim the amount paid (shown as Pmt by Check, etc.) or some other amount, since some items may or may not qualify as child care or dependent care expenses. Parents should refer to IRS Publication 503 and/or seek the advice of a qualified tax adviser.