回复：child care credit?

I have to have nanny's social security number in order to fill in the child care credit form. If she doesn't want to give me her social, per IRS publication, I have to write explanation, like nanny's name and address, then IRS may go after her. Then IRS will also detect I didn't pay the household employer tax. Also, I think I can get the most from the dependent care account since it is like no tax at all. Am I understanding it correctly? Thank you very much!