Here is some information from IRS Publication 503
Provider Identification Test
You must identify all persons or organizations that provide care for your child or dependent. Use Part I of Form 2441 or Schedule 2 (Form 1040A) to show the information.
Information needed. To identify the care provider, you must give the provider's:
1.
Name,
2.
Address, and
3.
Taxpayer identification number.
If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. If the care provider is an organization, then it is the employer identification number (EIN).
You do not have to show the taxpayer identification number if the care provider is one of certain tax-exempt organizations (such as a church or school). In this case, enter “Tax-Exempt” in the space where the tax form calls for the number.
If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information.
Getting the information. You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. If you do not use Form W-10, you can get the information from:
1.
A copy of the provider's social security card,
2.
A copy of the provider's driver's license (in a state where the license includes the social security number),
3.
A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee,
4.
A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or
5.
A letter or invoice from the provider if it shows the necessary information.
Records you should keep
You should keep this information with your tax records. Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service.
Due diligence. If the care provider information you give is incorrect or incomplete, your credit may not be allowed. However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit.
You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information listed earlier. Care providers can be penalized if they do not provide this information to you or if they provide incorrect information.
Provider refusal. If the provider refuses to give you the identifying information, you should report whatever information you have (such as the name and address) on the form you use to claim the credit. Enter “See Page 2” in the columns calling for the information you do not have. On the bottom of page 2, explain that you requested the information from the care provider, but the provider did not give you the information. This statement will show that you used due diligence in trying to furnish the necessary information.