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1040eztaxform1040eztaxform Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1040eztaxform Tax questions. 1040eztaxform Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. 1040eztaxform irs. 1040eztaxform gov/pub503. 1040eztaxform Reminders Taxpayer identification number needed for each qualifying person. 1040eztaxform You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. 1040eztaxform See Taxpayer identification number under Qualifying Person Test, later. 1040eztaxform You may have to pay employment taxes. 1040eztaxform If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. 1040eztaxform 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. 1040eztaxform See Employment Taxes for Household Employers, later. 1040eztaxform Photographs of missing children. 1040eztaxform The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040eztaxform Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040eztaxform You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040eztaxform Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. 1040eztaxform It explains how to figure and claim the credit. 1040eztaxform You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 1040eztaxform The credit can be up to 35% of your expenses. 1040eztaxform To qualify, you must pay these expenses so you can work or look for work. 1040eztaxform This publication also discusses some of the employment tax rules for household employers. 1040eztaxform Dependent care benefits. 1040eztaxform If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. 1040eztaxform You must complete Form 2441, Part III, before you can figure the amount of your credit. 1040eztaxform See Dependent Care Benefits under How To Figure the Credit, later. 1040eztaxform Comments and suggestions. 1040eztaxform We welcome your comments about this publication and your suggestions for future editions. 1040eztaxform You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040eztaxform NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040eztaxform Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040eztaxform You can send your comments from www. 1040eztaxform irs. 1040eztaxform gov/formspubs/. 1040eztaxform Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040eztaxform ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040eztaxform Ordering forms and publications. 1040eztaxform Visit www. 1040eztaxform irs. 1040eztaxform gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040eztaxform Internal Revenue Service 1201 N. 1040eztaxform Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040eztaxform If you have a tax question, check the information available on IRS. 1040eztaxform gov or call 1-800-829-1040. 1040eztaxform We cannot answer tax questions sent to either of the above addresses. 1040eztaxform Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. 1040eztaxform Prev Up Next Home More Online Publications
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