How to Get Your Daycare's Tax ID Number

To claim the Child and Dependent Care Credit, or to use Dependent Care FSA money, you report each care provider's taxpayer identification number on Form 2441. Here's where to find it, the IRS form that asks for it, and what to do when a provider won't share it.

The Short Answer

Daycare businessEIN
Nanny, sitter or home providerSSN or ITIN
Nonprofit 501(c)(3)"Tax-Exempt"
Form to request itW-10

A daycare center or company has an employer identification number (EIN). An individual who provides care, such as a nanny, a babysitter or a home daycare run under the owner's own name, uses a Social Security number (or an ITIN). You enter it on Form 2441 with the provider's name and address. The quickest places to find it are your provider's year-end statement or invoices; if it isn't there, ask the provider to complete Form W-10.

Why You Need It

You must show each care provider's correct name, address and taxpayer ID on Form 2441 if you:

  • Claim the Child and Dependent Care Credit, worth 20%–50% of up to $3,000 of care costs for one child or $6,000 for two or more. See how the credit works.
  • Got Dependent Care FSA benefits from your employer. Form 2441 Part III works out how much of that money stays tax-free, so you file it even if you don't claim the credit. See our Dependent Care FSA guide.

If the information is wrong or missing, the IRS can disallow the credit and the FSA exclusion, unless you can show you made a real effort to get it (the IRS calls this due diligence; more below). Your FSA administrator will usually ask for a receipt or the provider's signature with each claim, too.

Where to Find It, Step by Step

  1. Check your paperwork first. Many centers print their EIN on the year-end statement they send for tax season, and on invoices or receipts.
  2. Ask for Form W-10. It's a one-page IRS form, Dependent Care Provider's Identification and Certification, on which the provider writes their name, address and taxpayer ID and signs. You keep it; you don't send it to the IRS.
  3. Nonprofit or church-run center? Look it up in the IRS's Tax Exempt Organization Search, which lists EINs. A 501(c)(3) provider doesn't have to give you its number at all; you can write "Tax-Exempt" instead.
  4. Nanny or babysitter on your payroll? Use their Social Security number. You already need it for their W-2 if you pay them $3,000 or more in 2026 ($3,100 in 2027); see nanny taxes and payroll.
  5. Au pair? Au pairs are authorized to work, so they can get a Social Security number. See our au pair cost guide for how the stipend and agency fees count.

There's no public database of business EINs, so for a for-profit daycare or home provider, the number has to come from the provider. A state licensing lookup confirms a daycare is licensed but doesn't show its tax ID.

What Counts as Proof You Asked

Keep any one of these in your records (from the Form W-10 instructions). It's your evidence of due diligence if the IRS ever questions the provider information on your return:

  • A Form W-10 the provider completed and signed.
  • A copy of the provider's Social Security card.
  • A recently printed letterhead or printed invoice showing the provider's name, address and taxpayer ID.
  • If your household employee gave you a completed Form W-4, a copy of it.
  • If the care came through your employer's dependent care plan, the plan's statement.

If Your Provider Won't Give You a Tax ID

The law requires a care provider to give you a valid taxpayer ID, even if the provider doesn't have to file a tax return itself, and a provider who doesn't can be penalized for each failure (Internal Revenue Code section 6109(a); 501(c)(3) organizations are excluded). If a provider still refuses, you can keep your credit by documenting the attempt:

  1. Fill in what you have on Form 2441, such as the provider's name and address.
  2. Enter "See Attached Statement" on each line where information is missing.
  3. Attach a statement explaining that the provider didn't give you the information you requested, with your name and Social Security number on it.
  4. Keep your written request (an email or a dated letter) with your tax records.

If a provider insists on cash and won't share any identification, that's worth weighing before you enroll: without the provider's details you risk losing the credit, and many FSA plans won't reimburse the claim.

Special Cases on Form 2441

SituationWhat to enter
Tax-exempt 501(c)(3) providerIts name and address, and "Tax-Exempt" as the taxpayer ID.
Care provided by your employer (on-site center or a caregiver your employer hired)Your employer's name, "See W-2" for the address, and no taxpayer ID.
More than three providersThe three highest-paid on the form; attach a statement listing the others.
You live abroad and the provider has no U.S. taxpayer ID"LAFCP" (living abroad foreign care provider) in place of the number.
Paying a relativeTheir SSN, unless they can't be a qualifying provider at all: your spouse, the child's parent, someone you claim as a dependent, or your own child under 19. See paying family for childcare.

From the IRS's draft 2026 Instructions for Form 2441. The line numbers on the form change from year to year, so follow the instructions for the year you're filing.

Frequently Asked Questions

How do I find my daycare's tax ID number?

Check the year-end statement or invoices from your daycare, which often print it. If they don't, ask the daycare to fill out IRS Form W-10, Dependent Care Provider's Identification and Certification. A daycare business uses its employer identification number (EIN); an individual provider, such as a home daycare run under the owner's name or a babysitter, uses a Social Security number or ITIN.

Is there a daycare tax ID number lookup?

Not for most daycares. There's no public database of business EINs, so for a for-profit center or home daycare you have to get the number from the provider. Nonprofit centers are the exception: the IRS Tax Exempt Organization Search shows their EIN, and a 501(c)(3) provider can be listed as "Tax-Exempt" on Form 2441 instead.

What is Form W-10?

Form W-10 is a one-page IRS form your care provider fills in with their name, address and taxpayer identification number and signs. You keep it in your records as proof you asked; you don't file it with your return.

What if my daycare won't give me their tax ID?

Providers are required to give you a valid taxpayer identification number and can be penalized if they don't. If they still won't, fill in the provider's name and address on Form 2441, enter "See Attached Statement" where the number goes, and attach a statement saying the provider didn't give you the information you requested. Keep a record of your request; it shows the due diligence the IRS requires to keep your credit or FSA exclusion.

Does a church daycare need to give me a tax ID?

Not if it is a tax-exempt 501(c)(3) organization. Such a provider only needs to give you its name and address, and you enter "Tax-Exempt" in the taxpayer ID space on Form 2441 (line 1c on the 2026 form).

Sources

IRS Form W-10 (Rev. October 2020): purpose, due diligence, the section 6109(a) duty and penalty, tax-exempt providers · IRS draft 2026 Instructions for Form 2441: line 1 entries, "See Attached Statement", "Tax-Exempt", "LAFCP", ineligible providers · IRS Publication 503 · IRS Tax Exempt Organization Search. Checked November 3, 2026.

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