Yes, daycare expenses can be tax deductible. Here are some basic rules to qualify:

- Child must live with you
- Child must be under 13 years old or disabled
- You must be working at a paying job, a full-time student, or looking for employment during the time that the children are at day care
- Must have some income from wages during the year
- The person or service you are paying for caretaking cannot be another dependent of yours
- If you are married, both you and your wife must be working during the time the children are in care
- If married, you must file jointly

If your household meets these requirements, then you can deduct up $3000 for one child, and up to $6000 dollars for two or more children.

As always, I recommend that you talk with your accountant to get all the facts or to determine if there are city, county, or state tax laws that are specific to where you live.