According to the IRS instructions for form 2441, you are able to include the cost for day camp for children under age 13. The day camp would provide the care you would have had to obtain if your child was at home. You may include the cost of food only if it is incidental and cannot be separated from the total cost.
Do not include amounts for overnight camp, summer school or tutoring programs. You also may not include amounts paid for food (except as stated above), lodging, education or entertainment.
The expense for day camp would be included on Form 2441 on your return.
