Nursery school, preschool, or similar programs below the level of kindergarten. Before- or after-school care of a child in kindergarten or a higher grade. However, expenses to attend kindergarten or a higher grade aren't expenses for care.
Day camp, however, overnight camp does not qualify.
Transportation for a care provider to take a child or dependent to or from a place where care is provided.
Household services related to the care of a child or dependent.