If I send my child who was under the age of 13 to a day camp instead of a child care facility for the summer, are these deductible expenses?

The cost of day camp, including a camp that specializes in a particular activity such as soccer or computers, may qualify as child care expense, if your main purpose in sending your child is to assure the child's well-being and protection.

References:

• Form 2441 (PDF), Child and Dependent Care Expenses
• Form 2441 Instructions, Child and Dependent Care Expenses
• Publication 503, Child and Dependent Care Expenses
• Tax Topic 602, Child and Dependent Care Credit