Child Care Refundable Tax Credit Application Required Information

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

• Your Social Security Number.
• 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 upload a copy of the DHHS authorization with your application. 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.

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.