IRS Link to Publication — Found Here
Publication 503 covers tax deductions and filing guides for individuals who pay for childcare. It does not address the employer side of things, for those who provide childcare as a fringe benefit, which is covered in IRS 15-b.
Tax deductions are available for parents who have to pay for child-care so that they can work at a job and earn income. Publication 503 describes the circumstances under which this type of deduction is allowed and the filing requirements for it.
Typically a child must be under 13 years of age for a childcare deduction to be applied, but it can also be used for an adult who requires custodial care. The individual may need to use Form 2441 to file for the deduction.
Many nuances to the topic of dependent care can be discovered in the publication, and it would be wise to have a look at it before attempting to deduct anything or even arranging for care, to be sure you can take the maximum allowable deduction.