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1040 Tax Form

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1040 Tax Form

1040 tax form Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1040 tax form Tax questions. 1040 tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. 1040 tax form irs. 1040 tax form gov/pub504. 1040 tax form Reminders Relief from joint liability. 1040 tax form  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. 1040 tax form For more information, see Relief from joint liability under Married Filing Jointly. 1040 tax form Social security numbers for dependents. 1040 tax form  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. 1040 tax form See Exemptions for Dependents under Exemptions, later. 1040 tax form Individual taxpayer identification number (ITIN). 1040 tax form  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). 1040 tax form To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 1040 tax form It takes about 6 to 10 weeks to get an ITIN. 1040 tax form The ITIN is entered wherever an SSN is requested on a tax return. 1040 tax form If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. 1040 tax form Change of address. 1040 tax form  If you change your mailing address, be sure to notify the Internal Revenue Service. 1040 tax form You can use Form 8822, Change of Address. 1040 tax form Mail it to the Internal Revenue Service Center for your old address. 1040 tax form (Addresses for the Service Centers are on the back of the form. 1040 tax form ) Change of name. 1040 tax form  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. 1040 tax form Change of withholding. 1040 tax form  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. 1040 tax form Photographs of missing children. 1040 tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 tax form Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. 1040 tax form It covers general filing information and can help you choose your filing status. 1040 tax form It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. 1040 tax form The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. 1040 tax form Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. 1040 tax form In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. 1040 tax form The last part of the publication explains special rules that may apply to persons who live in community property states. 1040 tax form Comments and suggestions. 1040 tax form   We welcome your comments about this publication and your suggestions for future editions. 1040 tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 tax form   You can send your comments from www. 1040 tax form irs. 1040 tax form gov/formspubs/. 1040 tax form Click on “More Information. 1040 tax form ”and then on “Comment on Tax Forms and Publications”. 1040 tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 tax form Ordering forms and publications. 1040 tax form   Visit www. 1040 tax form irs. 1040 tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 tax form Internal Revenue Service 1201 N. 1040 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 tax form   If you have a tax question, check the information available on IRS. 1040 tax form gov or call 1-800-829-1040. 1040 tax form We cannot answer tax questions sent to either of the above addresses. 1040 tax form Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040 tax form Prev  Up  Next   Home   More Online Publications
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Look for Warning Signs

Look for these warning signs to avoid fraud:

  • Someone you don't know asks you to send money or money orders to claim a prize, lottery, credit card, loan, or other valuable offer.
  • Someone you don't know offers you the chance to receive a credit card, loan, prize, lottery, or other valuable item, but asks you for personal data to claim it.
  • An unknown caller claiming to be a lawyer or in law enforcement offers to help you get your money back (for a fee).
  • The deal is only good "for today" or a short period of time.
  • The seller offers "free gifts" in return for a minimum effort or a fee.
  • A "repair person" suddenly finds a dangerous defect in your car or home.
  • You are given little or no time to read a contract.
  • A sale item is suddenly unavailable but a "much better item" is available for slightly more money.
  • Someone is trying to scare you into purchasing credit protection plans.
  • The solicitation looks like a government document and suggests contest winnings or unclaimed assets are yours for a small fee. (The government doesn't solicit money from citizens.)
  • You are asked for your bank account or credit card number.

Quick Tips for Avoiding Fraud

  • Don't give out personal information. Be suspicious of anyone you don't know who asks for your Social Security number, credit card and bank account details, date of birth, etc.
  • Don't be intimidated. Be suspicious of calls or e-mails that want you to provide or verify personal information immediately. Tell them you're not interested and hang up or don't reply to the e-mail.
  • Monitor your accounts. Review bank and credit card statements carefully. Report unauthorized transactions to your financial institution immediately.
  • Use a shredder. Tear or shred credit offers you receive in the mail, bank statements, insurance forms and other papers with personal information.

Fraud Alert

Be on the lookout for these common scams:

  • Fake Check Scams- You discover the check is worthless after you've deposited it and wired money back to the crook.
  • Sweetheart Swindles- Criminals befriend you in online chat rooms or dating sites, then request money as a favor or for accident or travel expenses.
  • Auctions- Beware of fraudulent sellers and bogus merchandise.
  • Lotteries- Don't fall for foreign lotteries; they're illegal to play and may be a scam.
  • Advance Fee Loans and Credit- It's illegal for telemarketers to charge a fee in advance for help getting a loan.

The 1040 Tax Form

1040 tax form 32. 1040 tax form   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. 1040 tax form Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. 1040 tax form  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. 1040 tax form See Taxpayer identification number under Qualifying Person Test, later. 1040 tax form You may have to pay employment taxes. 1040 tax form  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. 1040 tax form Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. 1040 tax form See Employment Taxes for Household Employers , later. 1040 tax form Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. 1040 tax form Tests you must meet to claim the credit. 1040 tax form How to figure the credit. 1040 tax form How to claim the credit. 1040 tax form Employment taxes you may have to pay as a household employer. 1040 tax form You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 1040 tax form The credit can be up to 35% of your expenses. 1040 tax form To qualify, you must pay these expenses so you can work or look for work. 1040 tax form This credit should not be confused with the child tax credit discussed in chapter 34. 1040 tax form Dependent care benefits. 1040 tax form   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. 1040 tax form You must complete Form 2441, Part III, before you can figure the amount of your credit. 1040 tax form See Dependent Care Benefits under How To Figure the Credit, later. 1040 tax form Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. 1040 tax form The care must be for one or more qualifying persons who are identified on Form 2441. 1040 tax form (See Qualifying Person Test . 1040 tax form ) You (and your spouse if filing jointly) must have earned income during the year. 1040 tax form (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. 1040 tax form ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. 1040 tax form (See Work-Related Expense Test , later. 1040 tax form ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. 1040 tax form If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. 1040 tax form You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. 1040 tax form (See Payments to Relatives or Dependents under Work-Related Expense Test, later. 1040 tax form ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. 1040 tax form If you are married, you must file a joint return, unless an exception applies to you. 1040 tax form (See Joint Return Test , later. 1040 tax form ) You must identify the care provider on your tax return. 1040 tax form (See Provider Identification Test , later. 1040 tax form ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). 1040 tax form (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. 1040 tax form See Reduced Dollar Limit under How To Figure the Credit, later. 1040 tax form ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. 1040 tax form Figure 32-A. 1040 tax form Can You Claim the Credit? Please click here for the text description of the image. 1040 tax form Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. 1040 tax form A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 1040 tax form Dependent defined. 1040 tax form   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. 1040 tax form To be your dependent, a person must be your qualifying child (or your qualifying relative). 1040 tax form Qualifying child. 1040 tax form   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. 1040 tax form More information. 1040 tax form   For more information about who is a dependent or a qualifying child, see chapter 3. 1040 tax form Physically or mentally not able to care for oneself. 1040 tax form   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. 1040 tax form Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. 1040 tax form Person qualifying for part of year. 1040 tax form   You determine a person's qualifying status each day. 1040 tax form For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. 1040 tax form Also see Yearly limit under Dollar Limit, later. 1040 tax form Birth or death of otherwise qualifying person. 1040 tax form   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. 1040 tax form Taxpayer identification number. 1040 tax form   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). 1040 tax form If the correct information is not shown, the credit may be reduced or disallowed. 1040 tax form Individual taxpayer identification number (ITIN) for aliens. 1040 tax form   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. 1040 tax form The ITIN is entered wherever an SSN is requested on a tax return. 1040 tax form To apply for an ITIN, see Form W-7. 1040 tax form   An ITIN is for tax use only. 1040 tax form It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. 1040 tax form S. 1040 tax form law. 1040 tax form Adoption taxpayer identification number (ATIN). 1040 tax form   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. 1040 tax form File Form W-7A, Application for Taxpayer Identification Number for Pending U. 1040 tax form S. 1040 tax form Adoptions. 1040 tax form Child of divorced or separated parents or parents living apart. 1040 tax form   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. 1040 tax form   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. 1040 tax form If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. 1040 tax form For details and an exception for a parent who works at night, see Pub. 1040 tax form 501. 1040 tax form   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. 1040 tax form Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. 1040 tax form Earned income. 1040 tax form   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. 1040 tax form A net loss from self-employment reduces earned income. 1040 tax form Earned income also includes strike benefits and any disability pay you report as wages. 1040 tax form   Generally, only taxable compensation is included. 1040 tax form However, you can elect to include nontaxable combat pay in earned income. 1040 tax form If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. 1040 tax form (In other words, if one of you makes the election, the other one can also make it but does not have to. 1040 tax form ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. 1040 tax form Members of certain religious faiths opposed to social security. 1040 tax form   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. 1040 tax form See Earned Income Test in Publication 503. 1040 tax form Not earned income. 1040 tax form   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. 1040 tax form S. 1040 tax form trade or business, or Any amount received for work while an inmate in a penal institution. 1040 tax form Rule for student-spouse or spouse not able to care for self. 1040 tax form   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. 1040 tax form (Your spouse also must live with you for more than half the year. 1040 tax form )   If you are filing a joint return, this rule also applies to you. 1040 tax form You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. 1040 tax form   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. 1040 tax form   This rule applies to only one spouse for any one month. 1040 tax form If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. 1040 tax form Full-time student. 1040 tax form   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. 1040 tax form You must have been a full-time student for some part of each of 5 calendar months during the year. 1040 tax form (The months need not be consecutive. 1040 tax form ) School. 1040 tax form   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. 1040 tax form A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 1040 tax form Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. 1040 tax form Expenses are considered work-related only if both of the following are true. 1040 tax form They allow you (and your spouse if filing jointly) to work or look for work. 1040 tax form They are for a qualifying person's care. 1040 tax form Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. 1040 tax form If you are married, generally both you and your spouse must work or look for work. 1040 tax form One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. 1040 tax form Your work can be for others or in your own business or partnership. 1040 tax form It can be either full time or part time. 1040 tax form Work also includes actively looking for work. 1040 tax form However, if you do not find a job and have no earned income for the year, you cannot take this credit. 1040 tax form See Earned Income Test , earlier. 1040 tax form An expense is not considered work-related merely because you had it while you were working. 1040 tax form The purpose of the expense must be to allow you to work. 1040 tax form Whether your expenses allow you to work or look for work depends on the facts. 1040 tax form Example 1. 1040 tax form The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. 1040 tax form Example 2. 1040 tax form You work during the day. 1040 tax form Your spouse works at night and sleeps during the day. 1040 tax form You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. 1040 tax form Your expenses are considered work-related. 1040 tax form Volunteer work. 1040 tax form    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. 1040 tax form Work for part of year. 1040 tax form   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. 1040 tax form For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. 1040 tax form However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). 1040 tax form Temporary absence from work. 1040 tax form   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. 1040 tax form Instead, you can figure your credit including the expenses you paid for the period of absence. 1040 tax form   An absence of 2 weeks or less is a short, temporary absence. 1040 tax form An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. 1040 tax form Example. 1040 tax form You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. 1040 tax form You become ill and miss 4 months of work but receive sick pay. 1040 tax form You continue to pay the nanny to care for the children while you are ill. 1040 tax form Your absence is not a short, temporary absence, and your expenses are not considered work-related. 1040 tax form Part-time work. 1040 tax form   If you work part-time, you generally must figure your expenses for each day. 1040 tax form However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. 1040 tax form Any day when you work at least 1 hour is a day of work. 1040 tax form Example 1. 1040 tax form You work 3 days a week. 1040 tax form While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. 1040 tax form You can pay the center $150 for any 3 days a week or $250 for 5 days a week. 1040 tax form Your child attends the center 5 days a week. 1040 tax form Your work-related expenses are limited to $150 a week. 1040 tax form Example 2. 1040 tax form The facts are the same as in Example 1 except the center does not offer a 3-day option. 1040 tax form The entire $250 weekly fee may be a work-related expense. 1040 tax form Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. 1040 tax form You do not have to choose the least expensive way of providing care. 1040 tax form The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. 1040 tax form Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. 1040 tax form Expenses for household services qualify if part of the services is for the care of qualifying persons. 1040 tax form See Household services , later. 1040 tax form Expenses not for care. 1040 tax form   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. 1040 tax form However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. 1040 tax form   Child support payments are not for care and do not qualify for the credit. 1040 tax form Education. 1040 tax form   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. 1040 tax form Expenses to attend kindergarten or a higher grade are not expenses for care. 1040 tax form Do not use these expenses to figure your credit. 1040 tax form   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. 1040 tax form   Summer school and tutoring programs are not for care. 1040 tax form Example 1. 1040 tax form You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. 1040 tax form The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. 1040 tax form You can count the total cost when you figure the credit. 1040 tax form Example 2. 1040 tax form You place your 10-year-old child in a boarding school so you can work full time. 1040 tax form Only the part of the boarding school expense that is for the care of your child is a work-related expense. 1040 tax form You can count that part of the expense in figuring your credit if it can be separated from the cost of education. 1040 tax form You cannot count any part of the amount you pay the school for your child's education. 1040 tax form Care outside your home. 1040 tax form   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. 1040 tax form Dependent care center. 1040 tax form   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. 1040 tax form   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. 1040 tax form Camp. 1040 tax form   The cost of sending your child to an overnight camp is not considered a work-related expense. 1040 tax form The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. 1040 tax form Transportation. 1040 tax form   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. 1040 tax form This includes transportation by bus, subway, taxi, or private car. 1040 tax form However, transportation not provided by a care provider is not for the care of a qualifying person. 1040 tax form Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. 1040 tax form Fees and deposits. 1040 tax form   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. 1040 tax form However, a forfeited deposit is not for the care of a qualifying person if care is not provided. 1040 tax form Example 1. 1040 tax form You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. 1040 tax form The fee you paid is a work-related expense. 1040 tax form Example 2. 1040 tax form You placed a deposit with a preschool to reserve a place for your 3-year-old child. 1040 tax form You later sent your child to a different preschool and forfeited the deposit. 1040 tax form The forfeited deposit is not for care and so is not a work-related expense. 1040 tax form Household services. 1040 tax form   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. 1040 tax form   Household services are ordinary and usual services done in and around your home that are necessary to run your home. 1040 tax form They include the services of a housekeeper, maid, or cook. 1040 tax form However, they do not include the services of a chauffeur, bartender, or gardener. 1040 tax form See Household Services in Publication 503 for more information. 1040 tax form   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. 1040 tax form Taxes paid on wages. 1040 tax form   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. 1040 tax form See Employment Taxes for Household Employers , later. 1040 tax form Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. 1040 tax form However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. 1040 tax form Joint Return Test Generally, married couples must file a joint return to take the credit. 1040 tax form However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. 1040 tax form Legally separated. 1040 tax form   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. 1040 tax form You may be eligible to take the credit on your return using head of household filing status. 1040 tax form Married and living apart. 1040 tax form   You are not considered married and are eligible to take the credit if all the following apply. 1040 tax form You file a return apart from your spouse. 1040 tax form Your home is the home of a qualifying person for more than half the year. 1040 tax form You pay more than half the cost of keeping up your home for the year. 1040 tax form Your spouse does not live in your home for the last 6 months of the year. 1040 tax form Costs of keeping up a home. 1040 tax form   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. 1040 tax form   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. 1040 tax form   They also do not include the purchase, permanent improvement, or replacement of property. 1040 tax form For example, you cannot include the cost of replacing a water heater. 1040 tax form However, you can include the cost of repairing a water heater. 1040 tax form Death of spouse. 1040 tax form   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. 1040 tax form If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. 1040 tax form Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. 1040 tax form Use Form 2441, Part I, to show the information. 1040 tax form If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). 1040 tax form Information needed. 1040 tax form   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. 1040 tax form   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. 1040 tax form If the care provider is an organization, then it is the employer identification number (EIN). 1040 tax form   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). 1040 tax form In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. 1040 tax form   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. 1040 tax form Getting the information. 1040 tax form   You can use Form W-10 to request the required information from the care provider. 1040 tax form If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. 1040 tax form    You should keep this information with your tax records. 1040 tax form Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. 1040 tax form Due diligence. 1040 tax form   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. 1040 tax form However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. 1040 tax form   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. 1040 tax form Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. 1040 tax form Provider refusal. 1040 tax form   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). 1040 tax form Enter “See Attached Statement” in the columns calling for the information you do not have. 1040 tax form Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. 1040 tax form Be sure to write your name and social security number on this statement. 1040 tax form The statement will show that you used due diligence in trying to furnish the necessary information. 1040 tax form U. 1040 tax form S. 1040 tax form citizens and resident aliens living abroad. 1040 tax form   If you are living abroad, your care provider may not have, and may not be required to get, a U. 1040 tax form S. 1040 tax form taxpayer identification number (for example, an SSN or EIN). 1040 tax form If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. 1040 tax form How To Figure the Credit Your credit is a percentage of your work-related expenses. 1040 tax form Your expenses are subject to the earned income limit and the dollar limit. 1040 tax form The percentage is based on your adjusted gross income. 1040 tax form Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. 1040 tax form Expenses prepaid in an earlier year. 1040 tax form   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. 1040 tax form Claim the expenses for the later year as if they were actually paid in that later year. 1040 tax form Expenses not paid until the following year. 1040 tax form   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. 1040 tax form You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. 1040 tax form See Payments for prior year's expenses under Amount of Credit in Publication 503. 1040 tax form    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. 1040 tax form You may be able to claim a credit for them on your 2014 return. 1040 tax form Expenses reimbursed. 1040 tax form   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. 1040 tax form Example. 1040 tax form You paid work-related expenses of $3,000. 1040 tax form You are reimbursed $2,000 by a state social services agency. 1040 tax form You can use only $1,000 to figure your credit. 1040 tax form Medical expenses. 1040 tax form   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. 1040 tax form You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. 1040 tax form   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. 1040 tax form However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. 1040 tax form    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. 1040 tax form Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. 1040 tax form See Reduced Dollar Limit , later. 1040 tax form But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. 1040 tax form Dependent care benefits. 1040 tax form   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. 1040 tax form Your salary may have been reduced to pay for these benefits. 1040 tax form If you received benefits as an employee, they should be shown in box 10 of your Form W-2. 1040 tax form See Statement for employee , later. 1040 tax form Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. 1040 tax form Enter the amount of these benefits on Form 2441, Part III, line 12. 1040 tax form Exclusion or deduction. 1040 tax form   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 1040 tax form Your employer can tell you whether your benefit plan qualifies. 1040 tax form To claim the exclusion, you must complete Part III of Form 2441. 1040 tax form You cannot use Form 1040EZ. 1040 tax form   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 1040 tax form Therefore, you would not get an exclusion from wages. 1040 tax form Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 1040 tax form To claim the deduction, you must use Form 2441. 1040 tax form   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). 1040 tax form The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. 1040 tax form See Earned Income Limit, later. 1040 tax form    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. 1040 tax form Statement for employee. 1040 tax form   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. 1040 tax form Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 1040 tax form Effect of exclusion on credit. 1040 tax form   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. 1040 tax form Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. 1040 tax form Earned income is defined under Earned Income Test , earlier. 1040 tax form For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. 1040 tax form Separated spouse. 1040 tax form   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. 1040 tax form Use only your income in figuring the earned income limit. 1040 tax form Surviving spouse. 1040 tax form   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. 1040 tax form Community property laws. 1040 tax form   You should disregard community property laws when you figure earned income for this credit. 1040 tax form You or your spouse is a student or not able to care for self. 1040 tax form   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. 1040 tax form His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. 1040 tax form Spouse works. 1040 tax form   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. 1040 tax form Spouse qualifies for part of month. 1040 tax form    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. 1040 tax form You are a student or not able to care for self. 1040 tax form   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. 1040 tax form For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). 1040 tax form If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. 1040 tax form Both spouses qualify. 1040 tax form   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. 1040 tax form Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. 1040 tax form This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. 1040 tax form If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. 1040 tax form This $6,000 limit does not need to be divided equally among them. 1040 tax form For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. 1040 tax form Yearly limit. 1040 tax form   The dollar limit is a yearly limit. 1040 tax form The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. 1040 tax form Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. 1040 tax form Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. 1040 tax form Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. 1040 tax form Your reduced dollar limit is figured on Form 2441, Part III. 1040 tax form See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. 1040 tax form Example 1. 1040 tax form George is a widower with one child and earns $24,000 a year. 1040 tax form He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. 1040 tax form His employer pays an additional $1,000 under a dependent care benefit plan. 1040 tax form This $1,000 is excluded from George's income. 1040 tax form Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. 1040 tax form This is because his dollar limit is reduced as shown next. 1040 tax form   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. 1040 tax form Randall is married and both he and his wife are employed. 1040 tax form Each has earned income in excess of $6,000. 1040 tax form They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. 1040 tax form Randall's work-related expenses are $6,000 for the year. 1040 tax form Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. 1040 tax form Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. 1040 tax form Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. 1040 tax form This is because his dollar limit is reduced as shown next. 1040 tax form   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. 1040 tax form This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. 1040 tax form The following table shows the percentage to use based on adjusted gross income. 1040 tax form   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. 1040 tax form You cannot claim the credit on Form 1040EZ. 1040 tax form Form 1040 or 1040A. 1040 tax form   You must complete Form 2441 and attach it to your Form 1040 or 1040A. 1040 tax form Enter the credit on Form 1040, line 48, or Form 1040A, line 29. 1040 tax form Limit on credit. 1040 tax form   The amount of credit you can claim is generally limited to the amount of your tax. 1040 tax form For more information, see the Instructions for Form 2441. 1040 tax form Tax credit not refundable. 1040 tax form   You cannot get a refund for any part of the credit that is more than this limit. 1040 tax form Recordkeeping. 1040 tax form You should keep records of your work-related expenses. 1040 tax form Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. 1040 tax form Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . 1040 tax form Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. 1040 tax form If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. 1040 tax form If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. 1040 tax form Self-employed persons who are in business for themselves are not household employees. 1040 tax form Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. 1040 tax form If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. 1040 tax form This control could include providing rules of conduct and appearance and requiring regular reports. 1040 tax form In this case, you do not have to pay employment taxes. 1040 tax form But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. 1040 tax form If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. 1040 tax form Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. 1040 tax form Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. 1040 tax form Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. 1040 tax form For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. 1040 tax form State employment tax. 1040 tax form   You may also have to pay state unemployment tax. 1040 tax form Contact your state unemployment tax office for information. 1040 tax form You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040 tax form For a list of state unemployment tax agencies, visit the U. 1040 tax form S. 1040 tax form Department of Labor's website. 1040 tax form A link to that website is in Publication 926, or you can find it with an online search. 1040 tax form Prev  Up  Next   Home   More Online Publications