If you pay someone to watch your qualifyingchild or dependent (generally, a child under age 13) while you work or look for work, you can, in theory claim the Child and Dependent Care Credit.
This monthly enrollment feature is in contrast to the other types of pre-tax benefits, like health care flexible spending accounts, which limit your ability to sign-up to just once a year during open enrollment period or when you experience a qualifying life event, such as the birth of a child.