Is Kindergarten Tuition Qualified Child and Dependent Care Expense?

My spouse and I both work and are eligible for the child and dependent care credit. Can I include my 5 year-old son's private kindergarten tuition as a qualified expense on Form 2441, Child and Dependent Care Expenses?

Tuition for kindergarten isn't a qualifying expense for the child and dependent care credit.

However, the expense for a before- or after-school care program of a child in kindergarten may qualify, even though the expense of school tuition doesn't qualify.