The expenses for kindergarten do not qualify for the dependent care credit because kindergarten is primarily educational in nature. However, you can count the part of the expenses of sending your child to school that is for your child's care if it can be separated from the expenses of education. For example, you may count the cost of an after school care program even though the school tuition does not qualify.

References:

• Publication 503, Child and Dependent Care Expenses
• Tax Topic 602, Child and Dependent Care Credit

Source: www.irs.gov