Yes, after-school care expenses can be used for a U.S. tax benefit, but not as an “exemption.” They may qualify for the Child and Dependent Care Tax Credit. This is a tax credit, not a deduction or exemption.

How Much Can You Claim (General Rule)

1. Eligible expenses:

• Up to $3,000 for one child
• Up to $6,000 for two or more children

2. Credit percentage depends on your adjusted gross income (AGI).