From IRS pub 503
Education. Expenses for a child in nursery school, pre-
school, or similar programs for children below the level of
kindergarten are expenses for care.
Expenses to attend kindergarten or a higher grade
aren't expenses for care. Don't use these expenses to fig-
ure your credit.
However, expenses for before- or after-school care of a
child in kindergarten or a higher grade may be expenses
for care.
Summer school and tutoring programs aren't for care.
Example 1. You take your 3-year-old child to a nurs-
ery school that provides lunch and a few educational ac-
tivities as part of its preschool childcare service. The lunch
and educational activities are incidental to the childcare,
and their cost can't be separated from the cost of care.
You can count the total cost when you figure the credit.
Example 2. You place your 10-year-old child in a
boarding school so you can work full time. Only the part of
the boarding school expense that is for the care of your
child is a work-related expense. You can count that part of
the expense in figuring your credit if it can be separated
from the cost of education. You can't count any part of the
amount you pay the school for your child's education