What counts as a child and dependent care expense?

Nursery school, preschool, or similar programs below the level of kindergarten. Before- or after-school care of a child in kindergarten or a higher grade. However, expenses to attend kindergarten or a higher grade aren't expenses for care.

Day camp, however, overnight camp does not qualify.

Transportation for a care provider to take a child or dependent to or from a place where care is provided.