Information is available at IRS.gov/employerchildcare or by searching “employer child care.”

The credit is designed to help employers cover some of the expenditures related to providing childcare services to employees. The credit is limited to $150,000 per year to offset 25 percent of qualified child-care facility expenditures and 10 percent of qualified child care resource and referral expenditures.

Employers should complete Form 8882, Credit for Employer-Provided Child Care Facilities and Services, to claim the credit, which is part of the general business credit subject to the carryback and carryforward rule.