8882

Credit for Employer-Provided Childcare Facilities and Services

Agency
IRS
Revision
Rev. December 2017
Fillable fields
20
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8882 online
Page 1 of form 8882

Form 8882: Credit for Employer-Provided Childcare Facilities and Services

Form 8882 is the IRS form employers use to claim the credit for qualified childcare facility and resource and referral expenditures. The form says the credit is part of the general business credit, and it is attached to the employer's tax return.

The instructions on this revision say the credit is 25% of the qualified childcare facility expenditures plus 10% of the qualified childcare resource and referral expenditures paid or incurred during the tax year, limited to $150,000 per tax year. They also say the credit may be claimed any time within 3 years from the due date of the return, on either an original or amended return.

This page covers the Rev. December 2017 PDF. You can fill it out free in your browser on this page and download it without an account.

Top of page 1 of Form 8882: Credit for Employer-Provided Childcare Facilities and Services, as printed by IRS

What's on Form 8882

Header

Name(s) shown on the return and the identifying number.

Lines 1 and 2: facility expenditures

Line 1 is qualified childcare facility expenditures paid or incurred. Line 2 is 25% (0.25) of line 1.

Lines 3 and 4: resource and referral

Line 3 is qualified childcare resource and referral expenditures paid or incurred. Line 4 is 10% (0.10) of line 3.

Line 5: pass-through credit

The credit for employer-provided childcare facilities and services received from partnerships, S corporations, estates and trusts.

Lines 6 and 7: total and limit

Line 6 adds lines 2, 4 and 5. Line 7 is the smaller of line 6 or $150,000, with routing to Schedule K or Form 3800, Part III, line 1k.

Lines 8 and 9: estates and trusts

Line 8 is the amount allocated to beneficiaries. Line 9 subtracts line 8 from line 7 and goes to Form 3800, Part III, line 1k.

How to fill out Form 8882

  1. 1

    Lines 1 and 2

    Enter qualified childcare facility expenditures on line 1. The instructions describe these as amounts to acquire, construct, rehabilitate or expand qualifying property, operating costs of a qualified facility, or costs under a contract with a qualified childcare facility. Enter 25% of line 1 on line 2.

  2. 2

    Lines 3 and 4

    Enter qualified childcare resource and referral expenditures on line 3. The instructions say these are amounts paid or incurred under a contract to provide childcare resource and referral services to employees. Enter 10% of line 3 on line 4.

  3. 3

    Controlled groups

    The instructions say members of a controlled group or of businesses under common control are treated as a single taxpayer. Each member enters its share on lines 2 and 4, attaches a statement showing how the share was figured and writes "See Attached" next to the entry.

  4. 4

    Lines 5 to 7

    Enter any credit from partnerships, S corporations, estates and trusts on line 5. Add lines 2, 4 and 5 on line 6. On line 7 enter the smaller of line 6 or $150,000, then follow the routing printed on that line.

  5. 5

    Lines 8 and 9 (estates and trusts)

    Enter the beneficiaries' share on line 8, allocated in the same proportion as income. The instructions say an estate or trust subject to the passive activity rules uses Form 8582-CR. Subtract line 8 from line 7 on line 9.

These steps follow the line labels and instructions printed on the Rev. December 2017 form.

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Where it goes, timing and related rules

Where it goes

The form says "Attach to your tax return." The final amount goes to Form 3800, Part III, line 1k, or to Schedule K for partnerships and S corporations.

When to claim

The instructions say the credit may be claimed any time within 3 years from the due date of the return, on either an original or amended return.

No double benefit

The instructions describe reducing the facility's basis, related deductions and expenditures used for any other credit by the amount of the credit allocable to them.

Recapture

The instructions say part or all of the credit may be recaptured if, before the 10th tax year after the facility is placed in service, it stops operating as a qualified childcare facility or its ownership changes. See section 45F(d).

Revision date

This PDF is the Rev. December 2017 edition. The form says to go to www.irs.gov/Form8882 for the latest information.

Related forms

Who files Form 8882?

  • Employers with childcare expenditures

    Employers that paid or incurred qualified childcare facility expenditures or qualified childcare resource and referral expenditures for their employees.

  • Partnerships and S corporations

    Line 7 says partnerships and S corporations stop there and report the amount on Schedule K.

  • Estates and trusts

    Estates and trusts continue to lines 8 and 9, allocating the credit between the estate or trust and the beneficiaries in the same proportion as income was allocated.

  • Partners and shareholders with only pass-through credit

    The form says taxpayers whose only source of this credit is a partnership, S corporation, estate or trust are not required to complete or file it, and can report the credit directly on Form 3800.

The About page says employers use this form. The instructions name the pass-through entities and estates and trusts that report the credit, and say when a taxpayer can skip the form.

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Questions about Form 8882

Who uses Form 8882?

The About page says employers use it to claim the credit for qualified childcare facility and resource and referral expenditures.

How is the credit figured on this revision?

The Rev. December 2017 instructions say 25% of qualified childcare facility expenditures plus 10% of qualified resource and referral expenditures, limited to $150,000 per tax year.

Do partners or S corporation shareholders file Form 8882?

The form says taxpayers whose only source of this credit is a partnership, S corporation, estate or trust are not required to complete or file it. They can report the credit directly on Form 3800.

Is Form 8882 filed by itself?

No. The form says to attach it to your tax return, and the credit is part of the general business credit on Form 3800.

What counts as a qualified childcare facility?

The instructions say it meets all applicable state or local laws and regulations, including licensing, and list further conditions on principal use, enrollment open to employees and nondiscrimination.

Can the credit be taken back later?

The instructions say part or all of it may be recaptured if, before the 10th tax year after the facility is placed in service, it stops operating as a qualified facility or ownership changes.