### Question
Can you define what dependent care center means?


### Answer
**Dependent care center** is defined as the following in *26 U.S.C. § 21*:

> any facility which—



(i) provides care for more than six individuals (other than individuals who reside at the facility), and



(ii) receives a fee, payment, or grant for providing services for any of the individuals (regardless of whether such facility is operated for profit)

#### Citation:
  - *26 U.S.C. § 21*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

