Child Care Refundable Tax Credit Application Required Information

The following information is required to apply for the Child Care Refundable Tax Credit:

• Your Social Security Number. (The primary/first taxpayer listed on the return that will be claiming the dependent child and the taxpayer who will be claiming the child for federal income tax purposes.)
• Your spouse’s Social Security Number (If Married, Filing Joint Return).
• Name, date of birth, and Social Security Number (or ATIN or ITIN) of all dependent children who will be age 5 years or younger as of December 31 of the calendar year for which the tax credit is being claimed and that will be claimed as a dependent on your federal income tax return (Dependent Child). If you do not have any children that meet this qualification, you do not qualify for this tax credit and should not submit a Form 7203.
• Total Household Income for the tax year for which the credit is being claimed. If your total household income is over $150,000, you do not qualify for this tax credit and should not submit a Form 7203.
• Number of personal exemptions being claimed on the Nebraska individual income tax return for the tax year for which the credit is being claimed (Line 4, Form 1040N).
• For each dependent child enrolled in a Child Care Program Licensed under the Child Care Licensing Act, you will be required to provide the Child Care Program/Provider Name and the Nebraska Department of Health and Human Services (DHHS) Child Care License Number. A roster of DHHS Licensed Child Care Programs/Providers may be found here.  
• If any dependent child received care from a DHHS approved license-exempt provider enrolled in the Child Care Subsidy Program pursuant to Neb. Rev. Stat. §§ 68-1202 and 68-1206, you will be required to provide the authorization number and upload a copy of the DHHS authorization with your application. The DHHS authorization information must be for the same year as the tax year for which you are applying to claim the credit. The DHHS authorization is available in the parent’s or legal guardian’s ACCESSNebraska or iServe Nebraska account. If multiple dependents are covered under the authorization, you will only need to upload one copy.
• If the dependent child attends a program that is not required to be licensed under the Child Care Licensing Act because the program is operated or contracted by a public school district and subject to the rules and regulations of the Nebraska Department of Education (NDE) pursuant to Neb. Rev. Stat § § 71-1910 and 71-1916(4), you will need to provide the full child care program name.
• A qualified child care program/provider name and all requested information must be entered in the eDASH application for each Dependent Child unless the parent's or legal guardian's total household income was less than or equal to the federal poverty level during the applicable tax year.
• DOR will verify the child care program/provider information submitted on the eDASH application against DHHS and NDE records.

DOR will process the completed application and certify the reserved credit amount approved based on the information provided. Allow at least 10 business days for a response from DOR. After your application has been certified, you may claim the reserved credit amount on the applicable line of your Nebraska individual income tax return. You will need the Certification Number and Reserved Credit Amount from the Estimated Credit Authorization section of your approved Form 7203 when claiming the credit on your Nebraska individual income tax return.

Any approved, reserved credit amount may be reduced or disallowed if any information provided in the application does not match the actual information reported on your income tax return when claiming the credit.