Form W-10

(Rev. October 2020) 

Department of the Treasury 

Internal Revenue Service 

Dependent Care Provider’s Identification and Certification 

▶ Do NOT file Form W-10 with your tax return. Instead, keep it for your records. 

▶ Go to www.irs.gov/FormW10 for the latest information.

Part I Dependent Care Provider’s Identification (see instructions) 

Please 

Print 

or 

Type 

Name of dependent care provider 

Address (number, street, and apt. no.) 

City, state, and ZIP code 

Provider’s taxpayer identification number 

If the above number is a social security 

number, check here ▶ . . . . . .

Certification and Signature of Dependent Care Provider. Under penalties of perjury, I, as the dependent care provider, certify that my 

name, address, and taxpayer identification number shown above are correct. 

Please 

Sign 

Here

Dependent care provider’s signature Date 

Part II Name and Address of Person Requesting Part I Information (see instructions) 

Name, street address, apt. no., city, state, and ZIP code of person requesting information 

General Instructions 

Section references are to the Internal Revenue Code.

Purpose of form. You must get the information shown in Part I 

from each person or organization that provides care for your child or 

other dependent if: 

1. You plan to claim a credit for child and dependent care 

expenses on Form 1040 or 1040-SR, or 

2. You receive benefits under your employer’s dependent care 

plan. 

If either 1 or 2 above applies, you must show the correct name, 

address, and taxpayer identification number (TIN) of each care 

provider on Form 2441, Child and Dependent Care Expenses. 

You may use Form W-10 or any of the other sources listed under 

Due diligence below to get this information from each provider. 

Penalty for failure to furnish TIN. TINs are needed to carry out the 

Internal Revenue laws of the United States. Section 6109(a) 

requires a provider of dependent care services to give to you a 

valid TIN, even if the provider isn’t required to file a return. The IRS 

uses the TIN to identify the provider and verify the accuracy of the 

provider’s return as well as yours. 

A care provider who doesn’t give you a correct TIN is subject to a 

penalty for each failure unless the failure is due to reasonable cause 

and not willful neglect. This penalty doesn’t apply to an organization 

described in section 501(c)(3). See Tax-exempt dependent care 

provider, later. 

If incorrect information is reported. You won’t be allowed the tax 

credit or the exclusion for employer-provided dependent care 

benefits if: 

• You report an incorrect name, address, or TIN of the provider on 

your Form 2441; and 

• You can’t establish, to the IRS upon its request, that you used 

due diligence in trying to get the required information. 

Due diligence. You can show due diligence by getting and keeping 

in your records any one of the following. 

• A Form W-10 properly completed by the provider. 

• A copy of the provider’s social security card.

• A recently printed letterhead or printed invoice that shows the 

provider’s name, address, and TIN. 

• If the provider is your employer’s dependent care plan, a copy of 

the statement provided by your employer under the plan. 

• If the provider is your household employee and he or she gave 

you a properly completed Form W-4, Employee’s Withholding 

Certificate, to have income tax withheld, a copy of that Form W-4. 

If your care provider doesn’t comply with your request for one of 

these items, you must still report certain information on your Form 

2441. For details, see the Instructions for Form 2441. 

Specific Instructions 

Part I 

The individual or organization providing the care completes this 

part. 

Enter the provider’s name, address, and TIN. For individuals and 

sole proprietors, the TIN is a social security number (SSN). But if the 

provider is a nonresident or resident alien who doesn’t have and 

isn’t eligible to get an SSN, the TIN is an IRS individual taxpayer 

identification number (ITIN). For other entities, it is the employer 

identification number (EIN). If the provider is exempt from federal 

income tax as an organization described in section 501(c)(3), see 

Tax-exempt dependent care provider below. 

How to get a TIN. Providers who don’t have a TIN should apply for 

one immediately. To apply for an SSN, get Form SS-5, Application 

for a Social Security Card, from your local Social Security 

Administration office. To apply for an ITIN, get Form W-7, 

Application for IRS Individual Taxpayer Identification Number, from 

the IRS. To apply for an EIN, get Form SS-4, Application for 

Employer Identification Number, from the IRS. 

Note: An ITIN is for tax use only, and may expire under certain 

conditions. It doesn’t entitle the individual to social security benefits 

or change his or her employment or immigration status under U.S. 

law. For details, see the Instructions for Form W-7. 

Tax-exempt dependent care provider. A provider who is a taxexempt organization described in section 501(c)(3) and exempt 

under section 501(a) isn’t required to supply its TIN. Instead, the 

provider must complete the name and address lines and write “taxexempt” in the space for the TIN. Generally, an exempt 501(c)(3) 

organization is one organized and operated exclusively for religious, 

charitable, scientific, testing for public safety, literary, or educational 

purposes, or for the prevention of cruelty to children or animals. 

Part II 

Complete this part only if you are leaving the form with the 

dependent care provider to return to you later. 

Cat. No. 10437N Form W-10 (Rev. 10-2020)