TIGTA - 2022-47-023 - 7

Closed · 2022-03-14

From report

Report: American Rescue Plan Act: Assessment of Processes to Identify and Address Improper Child and Dependent Care Credit Claims
OIG report number: 2022-47-023
Recommendation number: 7

Recommendation text

The Commissioner, Wage and Investment Division, should revise Form 2441 instructions and Publication 503, using examples, so taxpayers may better understand the requirements for qualifying care and expenses