Summer Camp expenses are NOT tax deductible.

In short, The reason is that even though someone is in custody of their child, it is not a necessary expense for that child to be in care for the whole day and night. The IRS specifically excludes overnight camps.

Please IRS instructions for Child and Dependent Care Instructions Form 2441 by following this link.

http://www.irs.gov/pub/irs-pdf/i2441.pdf