Source hierarchy
Federal-rule content on 45F.org is reviewed against primary sources first. The statutory text and IRS guidance control over summaries, marketing material, informal commentary, or calculator output.
- Statute: 26 U.S.C. §45F.
- IRS guidance and tax forms: The IRS 2026+ employer-provided child care credit page and Form 8882 materials.
- Official state sources: State statutes, tax-agency guidance, administering-agency program pages, and published program documentation for state-guide updates.
- Secondary educational material: Used for context or explained examples, never as a substitute for primary law or agency guidance.
Current federal review record
| Item | Current site treatment | Review status |
|---|---|---|
| Federal percentage rates and caps | 40% qualified child care expenditures; 50% for eligible small businesses; 10% referral expenditures; $500,000 / $600,000 annual caps. | Reviewed August 15, 2026 against IRS guidance and statute. |
| Eligible-small-business threshold | Generally $32 million or less in 2026 average annual gross receipts under the modified five-year Section 448(c) test. | Reviewed August 15, 2026 against IRS guidance. |
| Intermediate entities and joint facilities | Described as statutory pathways / permissions with fact-specific documentation and implementation considerations. | Reviewed August 15, 2026 against statutory text and IRS guidance. |
| Form 8882 | Identified as the IRS form used to claim the credit; current form and instructions should be confirmed when filing. | Reviewed August 15, 2026 against IRS form page. |
How this site will be updated
Event-driven review: Review relevant pages when the IRS releases 45F guidance, Form 8882 instructions, or a material statutory change.
Quarterly source check: Check primary federal sources and state source links for material developments.
State-guide governance: Display a state-source review date and distinguish tax credits, grants, subsidies, cost-sharing, and federal-only guidance.
Correction requests: Use the contact form to identify a possible factual error, provide a primary source link, and request review.
Primary source links
IRS: Employer-provided child care credit, tax year 2026 and later