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Tax News Ask the Advocate

Steve Sims, Taxpayers' Rights Advocate.

Did We Deny Your Client's Child Care Credit?

Make sure your client provides a street address on Form 3506, Child and Dependent Care Expenses Credit, in order to receive the child care credit. Your client may qualify to claim the 2009 credit for the child and dependent care expenses, if your client paid someone in California to care for a qualifying person or child while your client worked or looked for employment. Your client must have earned income to qualify for the credit. Use Form 3506 to calculate the amount of your client’s credit.

Your client must enter a complete physical address where the care was provided. This must be a California address since only care provided in California qualifies. A post office box is not acceptable. If your client does not provide correct or complete information, the credit may be disallowed. If a PO Box address is used on Form 3506, we deny the credit, and send out a letter asking your client to resubmit Form 3506 with a complete address including street number, city, state, and Zip code.

For additional information, go to and search for Form 3506 to view the fillable version and the instructions.

Steve Sims, EA
Taxpayers’ Rights Advocate

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