Start with the question you need to answer
Use these guides alongside current IRS materials and qualified tax / legal advice. They are designed to make the federal framework easier to navigate before an employer commits to a program or filing position.
Section 45F Eligibility and Compliance Guide for 2026
Understand the 2026 Section 45F rates, eligible-small-business test, qualified-facility rules, contracts, nondiscrimination requirements, fair-market-value limit, and recapture considerations.
Open guide →How to Claim Section 45F: Form 8882 and Documentation Guide
Prepare a Section 45F filing review with the current Form 8882, clearly separated expenditure categories, facility and contract records, and tax-advisor questions.
Open guide →Employer Child Care Program Design Paths Under Section 45F
Compare the four major Section 45F program-design pathways: facility ownership or operation, direct facility contracts, intermediate-entity contracts, and resource-and-referral services.
Open guide →45F Calculator Methodology and Assumptions
See how the 45F.org estimator applies published 2026 Section 45F rates and caps, which data it uses, and which eligibility, tax, and program facts it does not determine.
Open guide →Section 45F and DCAP: Employer Child Care Tax Policy Comparison
Understand the different purposes of the Section 45F employer credit and a dependent care assistance program, and why a program should be reviewed under the appropriate tax framework.
Open guide →45F Updates and Primary Sources
Review the source hierarchy, current substantive review date, and ongoing update policy used for 45F.org federal Section 45F educational content.
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