While many people know about the standard dependent care credit (Schedule 3), is an exclusive schedule for a very specific population: low-income seniors (age 65+) or permanent and total disabled individuals under 65.
If you fail to file Schedule H, but treat your nanny as an independent contractor (on a Schedule C), you will face severe penalties for misclassification. Schedule H is the exclusive correct path for legitimate household employers. form 1040 schedules exclusive