IRS Form W-10 "Dependent Care Provider's Identification and Certification"

What Is a W-10 Form?

IRS Form W-10, Dependent Care Provider's Identification and Certification, is an application issued by the Internal Revenue Service (IRS) for certain types of taxpayers, who:

  1. Get benefits under their employer's dependent care plan.
  2. Want to claim a credit for child and dependent care expenses using Form 1040, U.S. Individual Income Tax Return, or Form 1040-SR, U.S. Tax Returns for Seniors.

If any of the stated above is correct, then a taxpayer must report the correct name, address, and Taxpayer Identification Number (TIN) of the care provider on Form 2441, Child and Dependent Care Expenses. A W-10 Form's purpose is to get the correct information from each entity or individual that provides care for a taxpayer's child or another dependent.

The application was last revised on October 1, 2020. A fillable W-10 Tax Form is available for download below.

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Form W-10 Instructions

Completing a W-10 Tax Form is a pretty straightforward process, however in order to avoid any difficulties the IRS accompanied it with instructions. The form is supposed to be filled out by care providers, any individual or entity which provides care. Taxpayers request care providers fill this form out and afterward they give it back to taxpayers to keep for their records.

Form W-10 consists of two parts. Part I is supposed to be filled out by a care provider. They must show their name, address, and TIN. Depending on their status, a TIN can be presented by:

  1. Social Security Number (SSN), if a care provider is a sole proprietor or an individual;
  2. IRS Individual Taxpayer Identification Number (ITIN), if a care provider is a resident alien or nonresident who doesn't have and isn't eligible to get an SSN;
  3. Employer Identification Number (EIN), if a care provider is none of the above.

The application instructions specifically underline the status of tax-exempt dependent care providers. According to section 501(c)(3) and 501(a) of the Internal Revenue Code, tax-exempt organizations mentioned in the sections stated above aren't required to supply a TIN. They must designate their name and address in the application, however, instead of showing their TIN they must write "tax-exempt" in the space for the TIN.

Part II of the document is only supposed to be filled in by a requester if they are leaving the document with the dependant care provider to return it later.


IRS W-10 Related Forms:

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Download IRS Form W-10 "Dependent Care Provider's Identification and Certification"

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W-10
Dependent Care Provider’s Identification and Certification
Form
(Rev. October 2020)
Do NOT file Form W-10 with your tax return. Instead, keep it for your records.
Department of the Treasury
Go to www.irs.gov/FormW10 for the latest information.
Internal Revenue Service
Part I
Dependent Care Provider’s Identification (see instructions)
Name of dependent care provider
Provider’s taxpayer identification number
Please
Print
Address (number, street, and apt. no.)
If the above number is a social security
or
number, check here
.
.
.
.
.
.
Type
City, state, and ZIP code
Certification and Signature of Dependent Care Provider. Under penalties of perjury, I, as the dependent care provider, certify that my
name, address, and taxpayer identification number shown above are correct.
Dependent care provider’s signature
Date
Please
Sign
Here
Part II
Name and Address of Person Requesting Part I Information (see instructions)
Name, street address, apt. no., city, state, and ZIP code of person requesting information
General Instructions
• If the provider is your household employee and he or she gave
you a properly completed Form W-4, Employee’s Withholding
Section references are to the Internal Revenue Code.
Certificate, to have income tax withheld, a copy of that Form W-4.
Purpose of form. You must get the information shown in Part I
If your care provider doesn’t comply with your request for one of
from each person or organization that provides care for your child or
these items, you must still report certain information on your Form
other dependent if:
2441. For details, see the Instructions for Form 2441.
1. You plan to claim a credit for child and dependent care
Specific Instructions
expenses on Form 1040 or 1040-SR, or
2. You receive benefits under your employer’s dependent care
Part I
plan.
The individual or organization providing the care completes this
If either 1 or 2 above applies, you must show the correct name,
part.
address, and taxpayer identification number (TIN) of each care
provider on Form 2441, Child and Dependent Care Expenses.
Enter the provider’s name, address, and TIN. For individuals and
sole proprietors, the TIN is a social security number (SSN). But if the
You may use Form W-10 or any of the other sources listed under
provider is a nonresident or resident alien who doesn’t have and
Due diligence below to get this information from each provider.
isn’t eligible to get an SSN, the TIN is an IRS individual taxpayer
Penalty for failure to furnish TIN. TINs are needed to carry out the
identification number (ITIN). For other entities, it is the employer
Internal Revenue laws of the United States. Section 6109(a)
identification number (EIN). If the provider is exempt from federal
requires a provider of dependent care services to give to you a
income tax as an organization described in section 501(c)(3), see
valid TIN, even if the provider isn’t required to file a return. The IRS
Tax-exempt dependent care provider below.
uses the TIN to identify the provider and verify the accuracy of the
How to get a TIN. Providers who don’t have a TIN should apply for
provider’s return as well as yours.
one immediately. To apply for an SSN, get Form SS-5, Application
A care provider who doesn’t give you a correct TIN is subject to a
for a Social Security Card, from your local Social Security
penalty for each failure unless the failure is due to reasonable cause
Administration office. To apply for an ITIN, get Form W-7,
and not willful neglect. This penalty doesn’t apply to an organization
Application for IRS Individual Taxpayer Identification Number, from
described in section 501(c)(3). See Tax-exempt dependent care
the IRS. To apply for an EIN, get Form SS-4, Application for
provider, later.
Employer Identification Number, from the IRS.
If incorrect information is reported. You won’t be allowed the tax
Note: An ITIN is for tax use only, and may expire under certain
credit or the exclusion for employer-provided dependent care
conditions. It doesn’t entitle the individual to social security benefits
benefits if:
or change his or her employment or immigration status under U.S.
• You report an incorrect name, address, or TIN of the provider on
law. For details, see the Instructions for Form W-7.
your Form 2441; and
Tax-exempt dependent care provider. A provider who is a tax-
• You can’t establish, to the IRS upon its request, that you used
exempt organization described in section 501(c)(3) and exempt
due diligence in trying to get the required information.
under section 501(a) isn’t required to supply its TIN. Instead, the
provider must complete the name and address lines and write “tax-
Due diligence. You can show due diligence by getting and keeping
exempt” in the space for the TIN. Generally, an exempt 501(c)(3)
in your records any one of the following.
organization is one organized and operated exclusively for religious,
• A Form W-10 properly completed by the provider.
charitable, scientific, testing for public safety, literary, or educational
• A copy of the provider’s social security card.
purposes, or for the prevention of cruelty to children or animals.
• A recently printed letterhead or printed invoice that shows the
Part II
provider’s name, address, and TIN.
Complete this part only if you are leaving the form with the
• If the provider is your employer’s dependent care plan, a copy of
dependent care provider to return to you later.
the statement provided by your employer under the plan.
W-10
Form
(Rev. 10-2020)
Cat. No. 10437N
W-10
Dependent Care Provider’s Identification and Certification
Form
(Rev. October 2020)
Do NOT file Form W-10 with your tax return. Instead, keep it for your records.
Department of the Treasury
Go to www.irs.gov/FormW10 for the latest information.
Internal Revenue Service
Part I
Dependent Care Provider’s Identification (see instructions)
Name of dependent care provider
Provider’s taxpayer identification number
Please
Print
Address (number, street, and apt. no.)
If the above number is a social security
or
number, check here
.
.
.
.
.
.
Type
City, state, and ZIP code
Certification and Signature of Dependent Care Provider. Under penalties of perjury, I, as the dependent care provider, certify that my
name, address, and taxpayer identification number shown above are correct.
Dependent care provider’s signature
Date
Please
Sign
Here
Part II
Name and Address of Person Requesting Part I Information (see instructions)
Name, street address, apt. no., city, state, and ZIP code of person requesting information
General Instructions
• If the provider is your household employee and he or she gave
you a properly completed Form W-4, Employee’s Withholding
Section references are to the Internal Revenue Code.
Certificate, to have income tax withheld, a copy of that Form W-4.
Purpose of form. You must get the information shown in Part I
If your care provider doesn’t comply with your request for one of
from each person or organization that provides care for your child or
these items, you must still report certain information on your Form
other dependent if:
2441. For details, see the Instructions for Form 2441.
1. You plan to claim a credit for child and dependent care
Specific Instructions
expenses on Form 1040 or 1040-SR, or
2. You receive benefits under your employer’s dependent care
Part I
plan.
The individual or organization providing the care completes this
If either 1 or 2 above applies, you must show the correct name,
part.
address, and taxpayer identification number (TIN) of each care
provider on Form 2441, Child and Dependent Care Expenses.
Enter the provider’s name, address, and TIN. For individuals and
sole proprietors, the TIN is a social security number (SSN). But if the
You may use Form W-10 or any of the other sources listed under
provider is a nonresident or resident alien who doesn’t have and
Due diligence below to get this information from each provider.
isn’t eligible to get an SSN, the TIN is an IRS individual taxpayer
Penalty for failure to furnish TIN. TINs are needed to carry out the
identification number (ITIN). For other entities, it is the employer
Internal Revenue laws of the United States. Section 6109(a)
identification number (EIN). If the provider is exempt from federal
requires a provider of dependent care services to give to you a
income tax as an organization described in section 501(c)(3), see
valid TIN, even if the provider isn’t required to file a return. The IRS
Tax-exempt dependent care provider below.
uses the TIN to identify the provider and verify the accuracy of the
How to get a TIN. Providers who don’t have a TIN should apply for
provider’s return as well as yours.
one immediately. To apply for an SSN, get Form SS-5, Application
A care provider who doesn’t give you a correct TIN is subject to a
for a Social Security Card, from your local Social Security
penalty for each failure unless the failure is due to reasonable cause
Administration office. To apply for an ITIN, get Form W-7,
and not willful neglect. This penalty doesn’t apply to an organization
Application for IRS Individual Taxpayer Identification Number, from
described in section 501(c)(3). See Tax-exempt dependent care
the IRS. To apply for an EIN, get Form SS-4, Application for
provider, later.
Employer Identification Number, from the IRS.
If incorrect information is reported. You won’t be allowed the tax
Note: An ITIN is for tax use only, and may expire under certain
credit or the exclusion for employer-provided dependent care
conditions. It doesn’t entitle the individual to social security benefits
benefits if:
or change his or her employment or immigration status under U.S.
• You report an incorrect name, address, or TIN of the provider on
law. For details, see the Instructions for Form W-7.
your Form 2441; and
Tax-exempt dependent care provider. A provider who is a tax-
• You can’t establish, to the IRS upon its request, that you used
exempt organization described in section 501(c)(3) and exempt
due diligence in trying to get the required information.
under section 501(a) isn’t required to supply its TIN. Instead, the
provider must complete the name and address lines and write “tax-
Due diligence. You can show due diligence by getting and keeping
exempt” in the space for the TIN. Generally, an exempt 501(c)(3)
in your records any one of the following.
organization is one organized and operated exclusively for religious,
• A Form W-10 properly completed by the provider.
charitable, scientific, testing for public safety, literary, or educational
• A copy of the provider’s social security card.
purposes, or for the prevention of cruelty to children or animals.
• A recently printed letterhead or printed invoice that shows the
Part II
provider’s name, address, and TIN.
Complete this part only if you are leaving the form with the
• If the provider is your employer’s dependent care plan, a copy of
dependent care provider to return to you later.
the statement provided by your employer under the plan.
W-10
Form
(Rev. 10-2020)
Cat. No. 10437N