Childcare Credit

Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care.

You can claim this credit up to $3,000 for one child, or $6,000 for two or more. This is NOT a refundable credit. Non-refundable credits mean that you can use the credit up to the amount of your tax liability, but if there is excess, it will not generate a refund.