There are big changes for the child tax credit and the dependent care credit when filing year 2022 taxes. The pandemic era more generous benefit to the child tax credit has expired for tax year 2022. IRS Spokesperson Eric Smith says this year the limit is back to what it was in the past which varies depending on the age of the children and income. Meanwhile, the dependent care credit has returned to pre-pandemic rules as well. Daycare, nannies and summer day camp count toward the dependent care credit.