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1040ez For 2011

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1040ez For 2011

1040ez for 2011 Publication 503 - Main Content Table of Contents 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. 1040ez for 2011 Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. 1040ez for 2011 The care must be for one or more qualifying persons who are identified on Form 2441. 1040ez for 2011 (See Qualifying Person Test. 1040ez for 2011 ) You (and your spouse if filing jointly) must have earned income during the year. 1040ez for 2011 (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. 1040ez for 2011 ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. 1040ez for 2011 (See Work-Related Expense Test, later. 1040ez for 2011 ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. 1040ez for 2011 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. 1040ez for 2011 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. 1040ez for 2011 See Payments to Relatives or Dependents under Work-Related Expense Test, later. 1040ez for 2011 Your filing status may be single, head of household, or qualifying widow(er) with dependent child. 1040ez for 2011 If you are married, you must file a joint return, unless an exception applies to you. 1040ez for 2011 See Joint Return Test, later. 1040ez for 2011 You must identify the care provider on your tax return. 1040ez for 2011 (See Provider Identification Test, later. 1040ez for 2011 ) If you exclude or deduct dependent care benefits provided by a dependent care benefit 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). 1040ez for 2011 (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. 1040ez for 2011 See Reduced Dollar Limit under How To Figure the Credit, later. 1040ez for 2011 ) These tests are presented in Figure A and are also explained in detail in this publication. 1040ez for 2011 Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. 1040ez for 2011 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. 1040ez for 2011 Dependent defined. 1040ez for 2011   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. 1040ez for 2011 To be your dependent, a person must be your qualifying child (or your qualifying relative). 1040ez for 2011 Qualifying child. 1040ez for 2011   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. 1040ez for 2011 More information. 1040ez for 2011   For more information about who is a dependent or a qualifying child, see Publication 501. 1040ez for 2011 Physically or mentally not able to care for oneself. 1040ez for 2011   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. 1040ez for 2011 Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. 1040ez for 2011 Person qualifying for part of year. 1040ez for 2011   You determine a person's qualifying status each day. 1040ez for 2011 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. 1040ez for 2011 Also see Yearly limit under Dollar Limit, later. 1040ez for 2011 Birth or death of otherwise qualifying person. 1040ez for 2011   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 more than half the time he or she was alive in 2013. 1040ez for 2011 Taxpayer identification number. 1040ez for 2011   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). 1040ez for 2011 If the correct information is not shown, the credit may be reduced or disallowed. 1040ez for 2011 Individual taxpayer identification number (ITIN) for aliens. 1040ez for 2011   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. 1040ez for 2011 The ITIN is entered wherever an SSN is requested on a tax return. 1040ez for 2011 If the alien does not have an ITIN, he or she must apply for one. 1040ez for 2011 See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. 1040ez for 2011   An ITIN is for tax use only. 1040ez for 2011 It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. 1040ez for 2011 S. 1040ez for 2011 law. 1040ez for 2011 Adoption taxpayer identification number (ATIN). 1040ez for 2011   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. 1040ez for 2011 File Form W-7A, Application for Taxpayer Identification Number for Pending U. 1040ez for 2011 S. 1040ez for 2011 Adoptions. 1040ez for 2011 Child of divorced or separated parents or parents living apart. 1040ez for 2011   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. 1040ez for 2011   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. 1040ez for 2011 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. 1040ez for 2011 For details and an exception for a parent who works at night, see Publication 501. 1040ez for 2011   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. 1040ez for 2011 Please click here for the text description of the image. 1040ez for 2011 Figure a. 1040ez for 2011 Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. 1040ez for 2011 Earned income. 1040ez for 2011   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. 1040ez for 2011 A net loss from self-employment reduces earned income. 1040ez for 2011 Earned income also includes strike benefits and any disability pay you report as wages. 1040ez for 2011   Generally, only taxable compensation is included. 1040ez for 2011 However, you can elect to include nontaxable combat pay in earned income. 1040ez for 2011 If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. 1040ez for 2011 (In other words, if one of you makes the election, the other one can also make it but does not have to. 1040ez for 2011 ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. 1040ez for 2011 You should figure your credit both ways and make the election if it gives you a greater tax benefit. 1040ez for 2011    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. 1040ez for 2011 Members of certain religious faiths opposed to social security. 1040ez for 2011   This section is for 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. 1040ez for 2011 These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. 1040ez for 2011   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. 1040ez for 2011 For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040ez for 2011 Form 4361. 1040ez for 2011   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. 1040ez for 2011 This includes wages, salaries, tips, and other taxable employee compensation. 1040ez for 2011   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. 1040ez for 2011 Examples include fees for performing marriages and honoraria for delivering speeches. 1040ez for 2011   Any amount you received for work that is not related to your ministerial duties is earned income. 1040ez for 2011 Form 4029. 1040ez for 2011   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. 1040ez for 2011   However, amounts you received as a self-employed individual do not count as earned income. 1040ez for 2011 What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. 1040ez for 2011 S. 1040ez for 2011 trade or business, or Any amount received for work while an inmate in a penal institution. 1040ez for 2011 Rule for student-spouse or spouse not able to care for self. 1040ez for 2011   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. 1040ez for 2011 (Your spouse also must live with you for more than half the year. 1040ez for 2011 )   If you are filing a joint return, this rule also applies to you. 1040ez for 2011 You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. 1040ez for 2011   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. 1040ez for 2011   This rule applies to only one spouse for any one month. 1040ez for 2011 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. 1040ez for 2011 Full-time student. 1040ez for 2011    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. 1040ez for 2011 You must have been a full-time student for some part of each of 5 calendar months during the year. 1040ez for 2011 (The months need not be consecutive. 1040ez for 2011 ) School. 1040ez for 2011   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. 1040ez for 2011 A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 1040ez for 2011 Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. 1040ez for 2011 Expenses are considered work-related only if both of the following are true. 1040ez for 2011 They allow you (and your spouse if filing jointly) to work or look for work. 1040ez for 2011 They are for a qualifying person's care. 1040ez for 2011 Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. 1040ez for 2011 If you are married, generally both you and your spouse must work or look for work. 1040ez for 2011 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. 1040ez for 2011 Your work can be for others or in your own business or partnership. 1040ez for 2011 It can be either full time or part time. 1040ez for 2011 Work also includes actively looking for work. 1040ez for 2011 However, if you do not find a job and have no earned income for the year, you cannot take this credit. 1040ez for 2011 See Earned Income Test, earlier. 1040ez for 2011 An expense is not considered work-related merely because you had it while you were working. 1040ez for 2011 The purpose of the expense must be to allow you to work. 1040ez for 2011 Whether your expenses allow you to work or look for work depends on the facts. 1040ez for 2011 Example 1. 1040ez for 2011 The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. 1040ez for 2011 Example 2. 1040ez for 2011 You work during the day. 1040ez for 2011 Your spouse works at night and sleeps during the day. 1040ez for 2011 You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. 1040ez for 2011 Your expenses are considered work-related. 1040ez for 2011 Volunteer work. 1040ez for 2011   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. 1040ez for 2011 Work for part of year. 1040ez for 2011   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. 1040ez for 2011 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. 1040ez for 2011 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). 1040ez for 2011 Temporary absence from work. 1040ez for 2011   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. 1040ez for 2011 Instead, you can figure your credit including the expenses you paid for the period of absence. 1040ez for 2011   An absence of 2 weeks or less is a short, temporary absence. 1040ez for 2011 An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. 1040ez for 2011 Example. 1040ez for 2011 You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. 1040ez for 2011 You become ill and miss 4 months of work but receive sick pay. 1040ez for 2011 You continue to pay the nanny to care for the children while you are ill. 1040ez for 2011 Your absence is not a short, temporary absence, and your expenses are not considered work-related. 1040ez for 2011 Part-time work. 1040ez for 2011   If you work part-time, you generally must figure your expenses for each day. 1040ez for 2011 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. 1040ez for 2011 Any day when you work at least 1 hour is a day of work. 1040ez for 2011 Example 1. 1040ez for 2011 You work 3 days a week. 1040ez for 2011 While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. 1040ez for 2011 You can pay the center $150 for any 3 days a week or $250 for 5 days a week. 1040ez for 2011 Your child attends the center 5 days a week. 1040ez for 2011 Your work-related expenses are limited to $150 a week. 1040ez for 2011 Example 2. 1040ez for 2011 The facts are the same as in Example 1 except the center does not offer a 3-day option. 1040ez for 2011 The entire $250 weekly fee may be a work-related expense. 1040ez for 2011 Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. 1040ez for 2011 You do not have to choose the least expensive way of providing the care. 1040ez for 2011 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. 1040ez for 2011 Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. 1040ez for 2011 Expenses for household services qualify if part of the services is for the care of qualifying persons. 1040ez for 2011 See Household Services, later. 1040ez for 2011 Expenses not for care. 1040ez for 2011   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. 1040ez for 2011 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. 1040ez for 2011 Otherwise, see the discussion of Expenses partly work-related, later. 1040ez for 2011   Child support payments are not for care and do not qualify for the credit. 1040ez for 2011 Education. 1040ez for 2011   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. 1040ez for 2011   Expenses to attend kindergarten or a higher grade are not expenses for care. 1040ez for 2011 Do not use these expenses to figure your credit. 1040ez for 2011   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. 1040ez for 2011   Summer school and tutoring programs are not for care. 1040ez for 2011 Example 1. 1040ez for 2011 You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. 1040ez for 2011 The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. 1040ez for 2011 You can count the total cost when you figure the credit. 1040ez for 2011 Example 2. 1040ez for 2011 You place your 10-year-old child in a boarding school so you can work full time. 1040ez for 2011 Only the part of the boarding school expense that is for the care of your child is a work-related expense. 1040ez for 2011 You can count that part of the expense in figuring your credit if it can be separated from the cost of education. 1040ez for 2011 You cannot count any part of the amount you pay the school for your child's education. 1040ez for 2011 Care outside your home. 1040ez for 2011   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. 1040ez for 2011 Dependent care center. 1040ez for 2011   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. 1040ez for 2011   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. 1040ez for 2011 Camp. 1040ez for 2011   The cost of sending your child to an overnight camp is not considered a work-related expense. 1040ez for 2011    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. 1040ez for 2011 Transportation. 1040ez for 2011   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. 1040ez for 2011 This includes transportation by bus, subway, taxi, or private car. 1040ez for 2011 However, transportation not provided by a care provider is not for the care of a qualifying person. 1040ez for 2011 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. 1040ez for 2011 Fees and deposits. 1040ez for 2011   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. 1040ez for 2011 However, a forfeited deposit is not for the care of a qualifying person if care is not provided. 1040ez for 2011 Example 1. 1040ez for 2011 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. 1040ez for 2011 The fee you paid is a work-related expense. 1040ez for 2011 Example 2. 1040ez for 2011 You placed a deposit with a preschool to reserve a place for your 3-year-old child. 1040ez for 2011 You later sent your child to a different preschool and forfeited the deposit. 1040ez for 2011 The forfeited deposit is not for care and so is not a work-related expense. 1040ez for 2011 Household Services 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. 1040ez for 2011 Definition. 1040ez for 2011   Household services are ordinary and usual services done in and around your home that are necessary to run your home. 1040ez for 2011 They include the services of a housekeeper, maid, or cook. 1040ez for 2011 However, they do not include the services of a chauffeur, bartender, or gardener. 1040ez for 2011 Housekeeper. 1040ez for 2011   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. 1040ez for 2011 Expenses partly work-related. 1040ez for 2011   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. 1040ez for 2011 To figure your credit, count only the part that is work-related. 1040ez for 2011 However, you do not have to divide the expense if only a small part is for other purposes. 1040ez for 2011 Example. 1040ez for 2011 You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. 1040ez for 2011 The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. 1040ez for 2011 You do not have to divide the expenses. 1040ez for 2011 You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. 1040ez for 2011 Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. 1040ez for 2011 However, the dollar limit (discussed later) is based on one qualifying person, not two. 1040ez for 2011 Meals and lodging provided for housekeeper. 1040ez for 2011   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. 1040ez for 2011 If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. 1040ez for 2011 Example. 1040ez for 2011 To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. 1040ez for 2011 You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. 1040ez for 2011 However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. 1040ez for 2011 Taxes paid on wages. 1040ez for 2011   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. 1040ez for 2011 For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. 1040ez for 2011 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. 1040ez for 2011 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. 1040ez for 2011 Joint Return Test Generally, married couples must file a joint return to take the credit. 1040ez for 2011 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. 1040ez for 2011 Legally separated. 1040ez for 2011   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. 1040ez for 2011 You may be eligible to take the credit on your return using head of household filing status. 1040ez for 2011 Married and living apart. 1040ez for 2011   You are not considered married and are eligible to take the credit if all the following apply. 1040ez for 2011 You file a return apart from your spouse. 1040ez for 2011 Your home is the home of a qualifying person for more than half the year. 1040ez for 2011 You pay more than half the cost of keeping up your home for the year. 1040ez for 2011 Your spouse does not live in your home for the last 6 months of the year. 1040ez for 2011 Costs of keeping up a home. 1040ez for 2011   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. 1040ez for 2011   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. 1040ez for 2011   They also do not include the purchase, permanent improvement, or replacement of property. 1040ez for 2011 For example, you cannot include the cost of replacing a water heater. 1040ez for 2011 However, you can include the cost of repairing a water heater. 1040ez for 2011 Death of spouse. 1040ez for 2011   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. 1040ez for 2011 If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. 1040ez for 2011 Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. 1040ez for 2011 Use Form 2441, Part I, to show the information. 1040ez for 2011 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). 1040ez for 2011 Information needed. 1040ez for 2011   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. 1040ez for 2011    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. 1040ez for 2011 If the care provider is an organization, then it is the employer identification number (EIN). 1040ez for 2011   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). 1040ez for 2011 In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. 1040ez for 2011   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. 1040ez for 2011 Getting the information. 1040ez for 2011    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. 1040ez for 2011 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, Employee's Withholding Allowance Certificate, 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 necessary information. 1040ez for 2011    You should keep this information with your tax records. 1040ez for 2011 Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. 1040ez for 2011 Due diligence. 1040ez for 2011   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. 1040ez for 2011 However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. 1040ez for 2011   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. 1040ez for 2011 Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. 1040ez for 2011 Provider refusal. 1040ez for 2011    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). 1040ez for 2011 Enter “See Attached Statement” in the columns calling for the information you do not have. 1040ez for 2011 Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. 1040ez for 2011 Be sure to write your name and social security number on this statement. 1040ez for 2011 The statement will show that you used due diligence in trying to furnish the necessary information. 1040ez for 2011 U. 1040ez for 2011 S. 1040ez for 2011 citizens and resident aliens living abroad. 1040ez for 2011   If you are living abroad, your care provider may not have, and may not be required to get, a U. 1040ez for 2011 S. 1040ez for 2011 taxpayer identification number (for example, an SSN or an EIN). 1040ez for 2011 If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. 1040ez for 2011 How To Figure the Credit Your credit is a percentage of your work-related expenses. 1040ez for 2011 Your expenses are subject to the earned income limit and the dollar limit. 1040ez for 2011 The percentage is based on your adjusted gross income. 1040ez for 2011 Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. 1040ez for 2011 Expenses prepaid in an earlier year. 1040ez for 2011   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. 1040ez for 2011 Claim the expenses for the later year as if they were actually paid in that later year. 1040ez for 2011 Expenses not paid until the following year. 1040ez for 2011   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. 1040ez for 2011 You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. 1040ez for 2011 See Payments for prior year's expenses under Amount of Credit, later. 1040ez for 2011 If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. 1040ez for 2011 You may be able to claim a credit for them on your 2014 return. 1040ez for 2011 Expenses reimbursed. 1040ez for 2011   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. 1040ez for 2011 Example. 1040ez for 2011 You paid work-related expenses of $3,000. 1040ez for 2011 You are reimbursed $2,000 by a state social services agency. 1040ez for 2011 You can use only $1,000 to figure your credit. 1040ez for 2011 Medical expenses. 1040ez for 2011   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. 1040ez for 2011 You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. 1040ez for 2011   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. 1040ez for 2011 However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. 1040ez for 2011 For information on medical expenses, see Publication 502, Medical and Dental Expenses. 1040ez for 2011    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. 1040ez for 2011 Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. 1040ez for 2011 See Reduced Dollar Limit, later. 1040ez for 2011 But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. 1040ez for 2011 Dependent care benefits. 1040ez for 2011    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. 1040ez for 2011 Your salary may have been reduced to pay for these benefits. 1040ez for 2011 If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. 1040ez for 2011 See Statement for employee, later. 1040ez for 2011 Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. 1040ez for 2011   Enter the amount of these benefits on Form 2441, Part III, line 12. 1040ez for 2011 Exclusion or deduction. 1040ez for 2011   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 1040ez for 2011 Your employer can tell you whether your benefit plan qualifies. 1040ez for 2011 To claim the exclusion, you must complete Part III of Form 2441. 1040ez for 2011 You cannot use Form 1040EZ. 1040ez for 2011   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 1040ez for 2011 Therefore, you would not get an exclusion from wages. 1040ez for 2011 Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 1040ez for 2011 To claim the deduction, you must use Form 2441. 1040ez for 2011   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). 1040ez for 2011   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. 1040ez for 2011    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. 1040ez for 2011 Statement for employee. 1040ez for 2011   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. 1040ez for 2011 Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 1040ez for 2011 Effect of exclusion on credit. 1040ez for 2011   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. 1040ez for 2011 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. 1040ez for 2011 Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. 1040ez for 2011 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. 1040ez for 2011 Example. 1040ez for 2011 You remarried on December 3. 1040ez for 2011 Your earned income for the year was $18,000. 1040ez for 2011 Your new spouse's earned income for the year was $2,000. 1040ez for 2011 You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. 1040ez for 2011 The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). 1040ez for 2011 Separated spouse. 1040ez for 2011   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. 1040ez for 2011 Use only your income in figuring the earned income limit. 1040ez for 2011 Surviving spouse. 1040ez for 2011   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. 1040ez for 2011 Community property laws. 1040ez for 2011   Disregard community property laws when you figure earned income for this credit. 1040ez for 2011 Self-employment earnings. 1040ez for 2011   If you are self-employed, include your net earnings in earned income. 1040ez for 2011 For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. 1040ez for 2011 Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. 1040ez for 2011 Clergy or church employee. 1040ez for 2011   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. 1040ez for 2011 Statutory employee. 1040ez for 2011   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). 1040ez for 2011 Net loss. 1040ez for 2011   You must reduce your earned income by any net loss from self-employment. 1040ez for 2011 Optional method if earnings are low or a net loss. 1040ez for 2011   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. 1040ez for 2011 Get Publication 334, Tax Guide for Small Business, for details. 1040ez for 2011 If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. 1040ez for 2011 In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. 1040ez for 2011 You or your spouse is a student or not able to care for self. 1040ez for 2011   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. 1040ez for 2011 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. 1040ez for 2011 Spouse works. 1040ez for 2011   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. 1040ez for 2011 Spouse qualifies for part of month. 1040ez for 2011   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. 1040ez for 2011 You are a student or not able to care for self. 1040ez for 2011   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. 1040ez for 2011 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). 1040ez for 2011 If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. 1040ez for 2011 Both spouses qualify. 1040ez for 2011   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. 1040ez for 2011 Example. 1040ez for 2011 Jim works and keeps up a home for himself and his wife Sharon. 1040ez for 2011 Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. 1040ez for 2011 During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. 1040ez for 2011 These expenses also qualify as medical expenses. 1040ez for 2011 Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. 1040ez for 2011 Jim and Sharon's earned income limit is the smallest of the following amounts. 1040ez for 2011   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. 1040ez for 2011 However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. 1040ez for 2011 Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. 1040ez for 2011 This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. 1040ez for 2011 If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. 1040ez for 2011 This limit does not need to be divided equally among them. 1040ez for 2011 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. 1040ez for 2011 Yearly limit. 1040ez for 2011   The dollar limit is a yearly limit. 1040ez for 2011 The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. 1040ez for 2011 Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. 1040ez for 2011 Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. 1040ez for 2011 Example 1. 1040ez for 2011 You pay $500 a month for after-school care for your son. 1040ez for 2011 He turned 13 on May 1 and is no longer a qualifying person. 1040ez for 2011 You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. 1040ez for 2011 Example 2. 1040ez for 2011 In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. 1040ez for 2011 You paid $300 per month for the childcare. 1040ez for 2011 You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. 1040ez for 2011 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. 1040ez for 2011 Your reduced dollar limit is figured on Form 2441, Part III. 1040ez for 2011 See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. 1040ez for 2011 Example 1. 1040ez for 2011 George is a widower with one child and earns $24,000 a year. 1040ez for 2011 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. 1040ez for 2011 His employer pays an additional $1,000 under a qualified dependent care benefit plan. 1040ez for 2011 This $1,000 is excluded from George's income. 1040ez for 2011 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. 1040ez for 2011 This is because his dollar limit is reduced as shown next. 1040ez for 2011   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. 1040ez for 2011 Randall is married and both he and his wife are employed. 1040ez for 2011 Each has earned income in excess of $6,000. 1040ez for 2011 They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. 1040ez for 2011 Randall's work-related expenses are $6,000 for the year. 1040ez for 2011 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. 1040ez for 2011 Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. 1040ez for 2011 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. 1040ez for 2011 This is because his dollar limit is reduced as shown next. 1040ez for 2011   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related 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. 1040ez for 2011 This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 1040ez for 2011 The following table shows the percentage to use based on adjusted gross income. 1040ez for 2011   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $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%   To qualify for the credit, you must have one or more qualifying persons. 1040ez for 2011 You should show the expenses for each person on Form 2441, line 2, column (c). 1040ez for 2011 However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. 1040ez for 2011 You should list -0- for the one person and the actual amount for the second person. 1040ez for 2011 The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. 1040ez for 2011 Example. 1040ez for 2011 Roger and Megan Paris have two qualifying children. 1040ez for 2011 They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. 1040ez for 2011 They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). 1040ez for 2011 Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. 1040ez for 2011 Line 30 tells them to complete line 2 without including any dependent care benefits. 1040ez for 2011 They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. 1040ez for 2011 Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. 1040ez for 2011 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. 1040ez for 2011 However, their son James has special needs and they paid $18,500 for his care. 1040ez for 2011 Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. 1040ez for 2011 Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. 1040ez for 2011 Payments for prior year's expenses. 1040ez for 2011   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. 1040ez for 2011 Attach a statement to your form showing how you figured the additional amount from 2012. 1040ez for 2011 Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. 1040ez for 2011 Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. 1040ez for 2011 Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. 1040ez for 2011 See Worksheet A. 1040ez for 2011 Example. 1040ez for 2011 In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. 1040ez for 2011 Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. 1040ez for 2011 Their adjusted gross income for 2012 was $30,000. 1040ez for 2011 Sam's earned income of $14,000 was less than Kate's earned income. 1040ez for 2011 A credit for their 2012 expenses paid in 2013 is not allowed in 2012. 1040ez for 2011 It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. 1040ez for 2011 The filled-in Worksheet A they used to figure this credit is shown later. 1040ez for 2011 Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. 1040ez for 2011 They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. 1040ez for 2011 Worksheet A. 1040ez for 2011 Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. 1040ez for 2011 1. 1040ez for 2011   Enter your 2012 qualified expenses paid in 2012 1. 1040ez for 2011     2. 1040ez for 2011   Enter your 2012 qualified expenses paid in 2013 2. 1040ez for 2011     3. 1040ez for 2011   Add the amounts on lines 1 and 2 3. 1040ez for 2011     4. 1040ez for 2011   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. 1040ez for 2011     5. 1040ez for 2011   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. 1040ez for 2011     6. 1040ez for 2011   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. 1040ez for 2011     7. 1040ez for 2011   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. 1040ez for 2011     8. 1040ez for 2011   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. 1040ez for 2011     9. 1040ez for 2011   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. 1040ez for 2011     10. 1040ez for 2011   Subtract the amount on line 9 from the amount on line 8 and enter the result. 1040ez for 2011 If zero or less, stop here. 1040ez for 2011 You cannot increase your 2013 credit by any previous year's expenses 10. 1040ez for 2011     11. 1040ez for 2011   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. 1040ez for 2011     12. 1040ez for 2011   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. 1040ez for 2011             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . 1040ez for 2011 35                 15,000 — 17,000     . 1040ez for 2011 34                 17,000 — 19,000     . 1040ez for 2011 33                 19,000 — 21,000     . 1040ez for 2011 32                 21,000 — 23,000     . 1040ez for 2011 31                 23,000 — 25,000     . 1040ez for 2011 30                 25,000 — 27,000     . 1040ez for 2011 29                 27,000 — 29,000     . 1040ez for 2011 28                 29,000 — 31,000     . 1040ez for 2011 27                 31,000 — 33,000     . 1040ez for 2011 26                 33,000 — 35,000     . 1040ez for 2011 25                 35,000 — 37,000     . 1040ez for 2011 24                 37,000 — 39,000     . 1040ez for 2011 23                 39,000 — 41,000     . 1040ez for 2011 22                 41,000 — 43,000     . 1040ez for 2011 21                 43,000 — No limit     . 1040ez for 2011 20           13. 1040ez for 2011   Multiply line 10 by line 12. 1040ez for 2011 Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. 1040ez for 2011 Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. 1040ez for 2011       Worksheet A. 1040ez for 2011 Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. 1040ez for 2011 1. 1040ez for 2011   Enter your 2012 qualified expenses paid in 2012 1. 1040ez for 2011   $2,000 2. 1040ez for 2011   Enter your 2012 qualified expenses paid in 2013 2. 1040ez for 2011   600 3. 1040ez for 2011   Add the amounts on lines 1 and 2 3. 1040ez for 2011   2,600 4. 1040ez for 2011   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. 1040ez for 2011   3,000 5. 1040ez for 2011   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. 1040ez for 2011   0 6. 1040ez for 2011   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. 1040ez for 2011   3,000 7. 1040ez for 2011   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. 1040ez for 2011   14,000 8. 1040ez for 2011   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. 1040ez for 2011   2,600 9. 1040ez for 2011   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. 1040ez for 2011   2,000 10. 1040ez for 2011   Subtract the amount on line 9 from the amount on line 8 and enter the result. 1040ez for 2011 If zero or less, stop here. 1040ez for 2011 You cannot increase your 2013 credit by any previous year's expenses 10. 1040ez for 2011   600 11. 1040ez for 2011   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. 1040ez for 2011   30,000 12. 1040ez for 2011   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. 1040ez for 2011   . 1040ez for 2011 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . 1040ez for 2011 35                 15,000 — 17,000     . 1040ez for 2011 34                 17,000 — 19,000     . 1040ez for 2011 33                 19,000 — 21,000     . 1040ez for 2011 32                 21,000 — 23,000     . 1040ez for 2011 31                 23,000 — 25,000     . 1040ez for 2011 30                 25,000 — 27,000     . 1040ez for 2011 29                 27,000 — 29,000     . 1040ez for 2011 28                 29,000 — 31,000     . 1040ez for 2011 27                 31,000 — 33,000     . 1040ez for 2011 26                 33,000 — 35,000     . 1040ez for 2011 25                 35,000 — 37,000     . 1040ez for 2011 24                 37,000 — 39,000     . 1040ez for 2011 23                 39,000 — 41,000     . 1040ez for 2011 22                 41,000 — 43,000     . 1040ez for 2011 21                 43,000 — No limit     . 1040ez for 2011 20           13. 1040ez for 2011   Multiply line 10 by line 12. 1040ez for 2011 Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. 1040ez for 2011 Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. 1040ez for 2011   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. 1040ez for 2011 You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. 1040ez for 2011 Form 1040, Form 1040A, or Form 1040NR. 1040ez for 2011    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. 1040ez for 2011 Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. 1040ez for 2011 Limit on credit. 1040ez for 2011    The amount of credit you can claim is limited to your tax. 1040ez for 2011 For more information, see the Instructions for Form 2441. 1040ez for 2011 Tax credit not refundable. 1040ez for 2011   You cannot get a refund for any part of the credit that is more than this limit. 1040ez for 2011 Recordkeeping. 1040ez for 2011 You should keep records of your work-related expenses. 1040ez for 2011 Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. 1040ez for 2011 Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. 1040ez for 2011 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. 1040ez for 2011 If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. 1040ez for 2011 If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. 1040ez for 2011 Self-employed persons who are in business for themselves are not household employees. 1040ez for 2011 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. 1040ez for 2011 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. 1040ez for 2011 This control could include providing rules of conduct and appearance and requiring regular reports. 1040ez for 2011 In this case, you do not have to pay employment taxes. 1040ez for 2011 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. 1040ez for 2011 If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. 1040ez for 2011 Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. 1040ez for 2011 Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. 1040ez for 2011 Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. 1040ez for 2011 For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. 1040ez for 2011 State employment tax. 1040ez for 2011   You may also have to pay state unemployment tax. 1040ez for 2011 Contact your state unemployment tax office for information. 1040ez for 2011 You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. 1040ez for 2011 For a list of state unemployment tax agencies, visit the U. 1040ez for 2011 S. 1040ez for 2011 Department of Labor's website. 1040ez for 2011 To find that website, use the link in Publication 926 or search online. 1040ez for 2011 How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040ez for 2011 Free help with your tax return. 1040ez for 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040ez for 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040ez for 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez for 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez for 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040ez for 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040ez for 2011 gov, download the IRS2Go app, or call 1-800-906-9887. 1040ez for 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez for 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez for 2011 aarp. 1040ez for 2011 org/money/taxaide or call 1-888-227-7669. 1040ez for 2011 For more information on these programs, go to IRS. 1040ez for 2011 gov and enter “VITA” in the search box. 1040ez for 2011 Internet. 1040ez for 2011    IRS. 1040ez for 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040ez for 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez for 2011 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez for 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040ez for 2011 gov or download the IRS2Go app and select the Refund Status option. 1040ez for 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez for 2011 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040ez for 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez for 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez for 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040ez for 2011 No need to wait on the phone or stand in line. 1040ez for 2011 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040ez for 2011 When you reach the response screen, you can print the entire interview and the final response for your records. 1040ez for 2011 New subject areas are added on a regular basis. 1040ez for 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040ez for 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040ez for 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040ez for 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040ez for 2011 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040ez for 2011 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040ez for 2011 You can also ask the IRS to mail a return or an account transcript to you. 1040ez for 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040ez for 2011 gov or by calling 1-800-908-9946. 1040ez for 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. 1040ez for 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040ez for 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040ez for 2011 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040ez for 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040ez for 2011 gov and enter Where's My Amended Return? in the search box. 1040ez for 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez for 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez for 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040ez for 2011 gov. 1040ez for 2011 Select the Payment tab on the front page of IRS. 1040ez for 2011 gov for more information. 1040ez for 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040ez for 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez for 2011 gov. 1040ez for 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez for 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez for 2011 gov. 1040ez for 2011 Request an Electronic Filing PIN by going to IRS. 1040ez for 2011 gov and entering Electronic Filing PIN in the search box. 1040ez for 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. 1040ez for 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040ez for 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040ez for 2011 An employee can answer questions about your tax account or help you set up a payment plan. 1040ez for 2011 Before you visit, check the Office Locator on IRS. 1040ez for 2011 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040ez for 2011 If you have a special need, such as a disability, you can request an appointment. 1040ez for 2011 Call the local number listed in the Office Locator, or look in the phone book under Unit
Español

About the API

We make the content you see in our directory of federal agencies available in both English and Spanish via a REST API. The API programmatically returns all of the information contained in the directory, or you can query the API to return just a subset of the available information.

If you are using the Federal Agency Directory API and have feedback or want to tell us about your product, please e-mail us.

Changes to the API

On December 28, 2012, we launched version 2.0 of the API and made the following changes:

  • Launched new methods to return directory records in a hierarchical fashion.
  • Results can now be returned using XML and JSONP, as well as straight JSON.
  • The Interface method was removed.

About the Data

The data in the Federal Agency Directory API is based on the English and Spanish federal agency directories. We gather this data from the agency information listed in the U.S. Government Manual, and independent research by our staff.

There is no schedule for data updates; we update data continually, and as needed. Early versions of the API may have incomplete and inconsistent data. We are working to continually develop the data in our directory records.

If you have suggestions about what types of data you would like to see in the Federal Agency Directory API, please e-mail us.

About the Spanish Data

GobiernoUSA.gov and the North American Academy of the Spanish Language (ANLE, per its Spanish acronym) worked together to review federal agencies Spanish translations to ensure language accuracy and consistency throughout the government. ANLE, the highest authority on Spanish language in the United States, and GobiernoUSA.gov have the joined mission of improving and standardizing the use of Spanish language in government communications.

This collaboration, possible through a signed agreement between the two institutions, resulted in a list of official Spanish language translations of federal agencies, available through this API.

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Accessing the API

Our Federal Agency Directory API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://www.usa.gov/api/USAGovAPI/contacts.{format}/. Append the API call you’d like to make to this URL.

Currently, three output formats are available:

  1. JSON (such as http://www.usa.gov/api/USAGovAPI/contacts.json/contacts)
  2. XML (such as http://www.usa.gov/api/USAGovAPI/contacts.xml/contacts)
  3. JSONP (such as http://www.usa.gov/api/USAGovAPI/contacts.jsonp/contacts?callback=callmemaybe). When requesting JSONP, you should include a callback parameter with the name of the callback function you would like called.

For the purposes of this documentation, only JSON sample calls and results will be shown.

API Result Formats

The Federal Agency Directory API returns results in json, with an optional callback parameter to enable jsonp support.

Interactive Documentation for the API

If you're interested in trying out the Federal Agency Directory API, we have an interactive test page. On this page, you can try different parameters and see the results.

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API Data Model

The following fields are associated with directory records. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - A unique identifier for each directory record
  • Name – The name of the agency.
  • Description – A brief description of the agency.
  • Language – Whether the record is in English or Spanish.
  • Subdivision – Used for mailing items to the agency.
  • Street1 – A first line of address information (such as the street address) for the agency’s main office.
  • Street2 – A second line of address information for the agency’s main office.
  • City – The city of the agency’s main office.
  • StateTer – The state of the agency’s main office.
  • Zip – The postal zip code of the agency’s main office.
  • Email – The e-mail address for the agency’s main office.
  • Phone – The phone number of the agency’s main office (may contain more than one).
  • TTY – The TTY number of the agency’s main office (may contain more than one).
  • Tollfree – The toll-free number to contact the agency (may contain more than one).
  • SMS – Any services offered via text messaging by the agency.
  • Synonym – Alternative names used commonly to refer to the agency (may contain more than one).
  • URI – The URL to access the agency’s complete directory record via the API.
  • Source_Url – The USA.gov or GobiernoUSA.gov URL that contains the record.

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URLs

The directory API returns several types of URLs that can be used to link to the agency.

  • Web_Url – Main URLs for the agency (may contain more than one).
  • Contact_Url – URLs for the public to contact the agency (may contain more than one).
  • In_Person_Url – URLs for the public to find out how to interact with the agney in person (may contain more than one).
  • Form_Url – URLs for the agency to find forms from the agency (may contain more than one).

For each of these URLs, the following sub-data elements are returned:

  • Url – The URL to the web page.
  • Description – A description of the URL.
  • Language – Whether the web page located at the URL is in English (en) or Spanish (es).

Agency Relationships

Additionally, the directory API returns information on the hierarchical relationship between federal agencies.

  • Parent – The parent of the agency. such as the Department of the Treasury for the Internal Revenue Service.
  • Child – Any children departments or agencies for the agency. such as the Census Bureau for the Department of Commerce (may contain more than one of these).
  • Alt_Language – The record for the agency in Spanish, if the record is in English, and vice versa.

For each of these relationships, the following sub-data elements are returned for the related agency:

  • Id – A unique identifier for each directory record
  • Name – The name of the agency.
  • URI – The URL to access the agency’s complete directory record via the API.
  • For Alt_Language only, Language – Whether the alternate language record is in English (en) or Spanish (es).

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API Methods

As of version 2.0, the methods of the Federal Agency Directory API are broken down into two categories. The first category simply returns a list of agency records. The second category returns a hierarchical structure of the agency records, making it easy to form a tree. The tree can show that the Food and Drug Administration is part of the Department of Health and Human Services. This is just one example.

API Methods That Return A List of Agency Records

Contacts

Contacts is a general purpose call that, by default, will return all of the agency directory records. However, you can pass parameters into contacts that allow you to filter the records returned by the API in powerful ways.

Parameters

query_filter – Return only agency directory records that meet the criteria you enter into this parameter. In general, the filter takes the form of {field_name}::{value}[|{field_name}::{value}]*. Additionally, for names, you can perform substring searches by surrounding {value} with asterixis.

For example, if you want to return all agencies that have the word “commission” in their title, you can use a query_filter of name::*commission*. Likewise, if you want to find all commissions who have their main address in Virginia, you can use a query_filter of: name::*commission*|state::VA

See the data model above for a list of field names that you can query on.

result_filter – Return only the fields listed here (separated by |) as opposed to every field in each directory record. For example, use a result_filter of name|phone to return only names and phone numbers.

See the data model above for a list of field names that you can specify be returned.

sort – Allows you to specify the sort order of the returned agency directory records. For example, use a sort of name to sort the results by the agency’s name. You can also cause the sort to go in descending order by prepending the field name with a -, such as -name.

See the data model above for a list of field names that you can sort the results on.

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/contacts/tree/independent

The independent method will return every agency record that has no parent and no child, such as the National Railroad Passenger Corporation.

/contacts/tree

The tree method returns every agency record, and, optionally, includes sub-agencies as part of their parent agency’s record.

Paramaters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contacts/tree/dependent

The dependent method returns every agency record that has sub-agencies, and, optionally, includes sub-agencies as part of their parent agency’s record.

Parameters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contact/{identifier}/tree/sibling

The sibling method will return all of the agency records that are siblings to the agency represented by the id specified in the REST URL. It will also return the record for the id specified as well.  

The only difference between the result format of the sibling method and the more generic contacts method is that the siblings method does not return the child and parent data elements as part of it’s results.

For example, if you request the sibling agencies for the U.S. Botanic Garden (id 49108), the API will return records for both the U.S. Botanic Garden and the U.S. Capitol Visitor Center, as both of these agencies are part of the Architect of the Capitol.

If you desired the results in JSON format, the API call for this query would look like the following:
http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49108/tree/sibling

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Sample Results For These Methods

For API methods that return a list of directory records, the API will return an array of objects, such as:

The API will return an array of objects, such as:

{
   "Contact":[
      {
         "Id":"52663",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/52663",
         "Language":"en",
         "Name":"U.S. Access Board",
         "Source_Url":"http://www.usa.gov/directory/federal/us-access-board.shtml",
         "Street1":"1331 F Street, NW",
         "Street2":"Suite 1000",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20004-1111",
         "Synonym":[
            "Access Board"
         ],
         "Phone":[
            "202-272-0080"
         ],
         "Tollfree":[
            "800-872-2253"
         ],
         "TTY":[
            "202-272-0082",
            "800-993-2822"
         ],
         "Email":"info@access-board.gov",
         "Contact_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm",
               "Description":"Contact the U.S. Access Board ",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#email",
               "Description":"E-mail Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#Phone",
               "Description":"Phone Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/enforcement/filing.htm",
               "Description":"File an Accessibility Complaint",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.access-board.gov/",
               "Description":"U.S. Access Board ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm#Location",
               "Description":"Map and Directions",
               "Language":"en"
            }
         ],
         "Description":"The Access Board is an independent federal agency devoted to accessibility for people with disabilities. The Board develops and maintains design criteria for the built environment, transit vehicles, telecommunications equipment, and for electronic and information technology. ",
         "Alt_Language":[
            {
               "Id":"50175",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50175",
               "Name":"Consejo de Acceso de Estados Unidos",
               "Language":"es"
            }
         ]
      },
      {
         "Id":"61787",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/61787",
         "Language":"en",
         "Name":"Medicaid and CHIP Payment and Access Commission",
         "Source_Url":"http://www.usa.gov/directory/federal/medicaid-chip-payment-access-commission.shtml",
         "Street1":"1800 M Street, NW",
         "Street2":"Suite 350N",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20036",
         "Phone":[
            "202-273-2460"
         ],
         "Email":"webmaster@macpac.gov",
         "Web_Url":[
            {
               "Url":"http://www.macpac.gov",
               "Description":"Medicaid and CHIP Payment and Access Commission ",
               "Language":"en"
            }
         ]
      }
   ]
}

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If you set include_descendents to true in the tree or descendants methods, parent agencies will include an array called "Contact" with their child agency records, such as in this snippet:

{
   "Contact":[
      {
         "Id":"49015",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49015",
         "Language":"en",
         "Name":"U.S. Department of Agriculture (USDA)",
         "Source_Url":"http://www.usa.gov/directory/federal/department-of-agriculture.shtml",
         "Street1":"1400 Independence Ave., S.W.",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20250",
         "Synonym":[
            "Agriculture Department",
            "Department of Agriculture"
         ],
         "Phone":[
            "202-720-2791"
         ],
         "Contact_Url":[
            {
               "Url":"http://usda.gov/wps/portal/usda/usdahome?navid=CONTACT_US",
               "Description":"Contact the U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/cnd/Contacts/StateDirectory.htm",
               "Description":"Child Nutrition Programs",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/snap/contact_info/default.htm",
               "Description":"Food Stamps",
               "Language":"en"
            },
            {
               "Url":"http://www.fsis.usda.gov/Food_Safety_Education/USDA_Meat_&_Poultry_Hotline/index.asp",
               "Description":"Meat and Poultry Hotline",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/employeeDirectory/app",
               "Description":"Employee Directory",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.usda.gov/wps/portal/usda/usdahome",
               "Description":"U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.rurdev.usda.gov/recd_map.html",
               "Description":"Rural Development Office Locator",
               "Language":"en"
            },
            {
               "Url":"http://apps.ams.usda.gov/FarmersMarkets/",
               "Description":"Farmers Markets Near You",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/locator/app",
               "Description":"Find a Service Center Near You",
               "Language":"en"
            }
         ],
         "Description":"The Department of Agriculture provides leadership on food, agriculture, natural resources, and related issues.",
         "Alt_Language":[
            {
               "Id":"50072",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50072",
               "Name":"Departamento de Agricultura",
               "Language":"es"
            }
         ],
         "Contact":[
            {
               "Id":"48012",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/48012",
               "Language":"en",
               "Name":"Center for Nutrition Policy and Promotion (CNPP)",
               "Source_Url":"http://www.usa.gov/directory/federal/center-for-nutrition-policy-and-promotion.shtml",
               "Street1":"3101 Park Center Dr., 10th Floor",
               "City":"Alexandria",
               "StateTer":"VA",
               "Zip":"22302-1594",
               "Phone":[
                  "703-305-7600"
               ],
               "Contact_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/contacts.htm",
                     "Description":"Contact the Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  }
               ],
               "Web_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/",
                     "Description":"Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  },
                  {
                     "Url":"http://www.choosemyplate.gov/",
                     "Description":"",
                     "Language":"en"
                  }
               ],
               "Description":"The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers."
            }
         ]
      }
   ]
}

For a complete list of fields returned in the json, see the data model description above. Please note that any field that contains more than one item in it (such as synonyms), is returned as an array and noted in the data model description.

We encourage you to try out the interactive documentation to learn more.

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API Methods That Return Agency Records in a Tree Form

These methods return agency records in a hierarchical data structure. In this way, you do not have to manually recreate the hierarchy yourself using the contacts method.

/contact/{identifier}/tree/parent

The parent method returns the record of the parent agency specified in the REST URL and will continue up the agency hierarchy until the root agency is returned. Additionally, the record for the id specified will also be returned.

For example, if you request the parent tree for the Administration for Native Americans (agency id 49064) , the API will return a tree structure whose head is the U.S.  Department of Health and Human Services, with a child record for the Administration for Children and Families, which will then have a child record for the Administration of Native Americans.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064/tree/parent

Likewise, if you request the parent tree for the Administration for Children and Families (agency id 47994), the API will return a tree structure whose head is the U.S. Department of Health and Human Services, with a child record for the Administration for Children and Families.  However, the structure will end at that point instead of continuing down the agency hierarchy.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/parent

/contact/{identifier}/tree/descendant

The descendant method will return a tree with the agency specified in the REST URL at it’s head. It will include all of the agency's sub-agencies as children. The tree will then continue in this fashion until the agencies with no children are returned.

For example, if you request the descendant tree of the Administration for Children and Families (agency id 47994), the API will return a tree structure with the record for the Administration for Children and Families at it’s head. There would then be child record for the Administration of Native Americans, since that agency is a subagency of the Administration for Children and Families.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/descendant

Likewise, if you request the descendant tree of the U.S. Department of Health and Human Services (agency id 49021), the API will return a tree structure with the U.S. Department of Health and Human Services record at it’s head, and have 15 child records for each of the sub-agencies.  The tree will continue in this manner until the entire U.S. Department of Health and Human Services hierarchy of agencies is exposed.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021/tree/descendant

/contact/{identifier}/tree/branch

The branch method returns a tree that is the combination of the trees returned by the parent method and the descendant method for the id specified in the REST URL. With this one method, the API will return every parent and every descendant of a particular agency.

/contact/{identifier}

The contact/{identifier} method will return the single directory record represented by the id specified in the REST URL. There are no children records returned when using this method.

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Sample Results For These Methods

For API methods that return a tree of directory records, the API will return an array of objects, such as:

{
  "Id": "49021",
  "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021",
  "Language": "en",
  "Name": "U.S. Department of Health and Human Services (HHS)",
  "Source_Url": "http://www.usa.gov/directory/federal/department-of-health-and-human-services.shtml",
  "Street1": "200 Independence Avenue, S.W.",
  "City": "Washington",
  "StateTer": "DC",
  "Zip": "20201",
  "Synonym": [
    "Health and Human Services Department",
    "Department of Health and Human Services"
  ],
  "Contact_Url": [
    {
      "Url": "http://www.hhs.gov/contactus.html",
      "Description": "Contact the U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
      "Description": "Child Support",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ofa/help",
      "Description": "Temporary Assistance for Needy Families (Welfare)",
      "Language": "en"
    },
    {
      "Url": "http://www.medicare.gov/ContactUs.asp",
      "Description": "Medicare",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
      "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
      "Language": "en"
    },
    {
      "Url": "https://cfo.gov/cfo-members/",
      "Description": "Employee Directory",
      "Language": "en"
    }
  ],
  "Web_Url": [
    {
      "Url": "http://www.hhs.gov/",
      "Description": "U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    }
  ],
  "In_Person_Url": [
    {
      "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
      "Description": "Head Start Program Locator",
      "Language": "en"
    }
  ],
  "Description": "The Department of Health and Human Services protects the health of all Americans and provides essential human services.",
  "Alt_Language": [
    {
      "Id": "50081",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50081",
      "Name": "Departamento de Salud y Servicios Sociales – HHS",
      "Language": "es"
    }
  ],
  "Contact": [
    {
      "Id": "47994",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994",
      "Language": "en",
      "Name": "Administration for Children and Families (ACF)",
      "Source_Url": "http://www.usa.gov/directory/federal/administration-for-children--families.shtml",
      "Street1": "370 L'nfant Promenade, SW",
      "City": "Washington",
      "StateTer": "DC",
      "Zip": "20447",
      "Tollfree": [
        "1-888-289-8442 (Fraud Alert Hotline)"
      ],
      "Contact_Url": [
        {
          "Url": "http://www.acf.hhs.gov/programs/ana/about",
          "Description": "Contact the Administration for Children and Families (ACF) ",
          "Language": "en"
        },
        {
          "Url": "https://cfo.gov/cfo-members/",
          "Description": "Employee Directory",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
          "Description": "Child Support",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ofa/help",
          "Description": "Temporary Assistance for Needy Families (Welfare)",
          "Language": "en"
        },
        {
          "Url": "http://www.childwelfare.gov/pubs/reslist/rl_dsp.cfm?rs_id=5&rate_chno=11-11172",
          "Description": "Report Child Abuse and Neglect",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
          "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
          "Language": "en"
        }
      ],
      "Web_Url": [
        {
          "Url": "http://www.acf.hhs.gov/",
          "Description": "Administration for Children and Families (ACF) ",
          "Language": "en"
        }
      ],
      "In_Person_Url": [
        {
          "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
          "Description": "Head Start Program Locator",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/cse/extinf.html",
          "Description": "Child Support Enforcement in Your State",
          "Language": "en"
        }
      ],
      "Description": "The ACF funds state, territory, local, and tribal organizations to provide family assistance (welfare), child support, child care, Head Start, child welfare, and other programs relating to children and families.",
      "Alt_Language": [
        {
          "Id": "50101",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50101",
          "Name": "Administración de Asuntos de Niños y Familias",
          "Language": "es"
        }
      ],
      "Contact": [
        {
          "Id": "49064",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064",
          "Language": "en",
          "Name": "Administration for Native Americans",
          "Source_Url": "http://www.usa.gov/directory/federal/administration-for-native-americans.shtml",
          "Street1": "2nd Floor, West Aerospace Center",
          "Street2": "370 L'Enfant Promenade, SW",
          "City": "Washington",
          "StateTer": "DC",
          "Zip": "20447-0002",
          "Tollfree": [
            "877-922-9262"
          ],
          "Email": "anacomments@acf.hhs.gov",
          "Contact_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/about",
              "Description": "Contact the Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Web_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/",
              "Description": "Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Description": "The Administration for Native Americans promotes self-sufficiency and cultural preservation for Native Americans by providing social and economic development opportunities through financial assistance, training, and technical assistance.",
          "Alt_Language": [
            {
              "Id": "50125",
              "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50125",
              "Name": "Oficina de Asuntos Nativo Americanos",
              "Language": "es"
            }
          ]
        }
      ]
    }
  ]
}

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The 1040ez For 2011

1040ez for 2011 Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. 1040ez for 2011 These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. 1040ez for 2011 Other adjustments to income are discussed elsewhere. 1040ez for 2011 See Table V below. 1040ez for 2011 Table V. 1040ez for 2011 Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. 1040ez for 2011 IF you are looking for more information about the deduction for. 1040ez for 2011 . 1040ez for 2011 . 1040ez for 2011 THEN see. 1040ez for 2011 . 1040ez for 2011 . 1040ez for 2011 Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. 1040ez for 2011 Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 1040ez for 2011 Moving expenses Publication 521, Moving Expenses. 1040ez for 2011 Part of your self-employment tax Chapter 22. 1040ez for 2011 Self-employed health insurance Chapter 21. 1040ez for 2011 Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 1040ez for 2011 Penalty on the early withdrawal of savings Chapter 7. 1040ez for 2011 Contributions to an Archer MSA Publication 969. 1040ez for 2011 Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. 1040ez for 2011 Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. 1040ez for 2011 Expenses from the rental of personal property Chapter 12. 1040ez for 2011 Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. 1040ez for 2011 Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. 1040ez for 2011 S. 1040ez for 2011 Citizens and Resident Aliens Abroad. 1040ez for 2011 Jury duty pay given to your employer Chapter 12. 1040ez for 2011 Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040ez for 2011 Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. 1040ez for 2011 Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. 1040ez for 2011 Table of Contents 17. 1040ez for 2011   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. 1040ez for 2011   AlimonyIntroductionSpouse or former spouse. 1040ez for 2011 Divorce or separation instrument. 1040ez for 2011 Useful Items - You may want to see: General RulesMortgage payments. 1040ez for 2011 Taxes and insurance. 1040ez for 2011 Other payments to a third party. 1040ez for 2011 Instruments Executed After 1984Payments to a third party. 1040ez for 2011 Exception. 1040ez for 2011 Substitute payments. 1040ez for 2011 Specifically designated as child support. 1040ez for 2011 Contingency relating to your child. 1040ez for 2011 Clearly associated with a contingency. 1040ez for 2011 How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. 1040ez for 2011   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications