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File 1040nr

Efile 1040ezIrs 1040 Ez Form 20122012 Tax Form 1040xWww Hr BlockHelp Filing An Amended Tax ReturnStudent Tax FormsTurbotax Form 1040xFree State TaxesWhere To Get 2009 Tax FormsDo Active Duty Military Pay State TaxesMilitary Tax HelpFile Irs Extension2011 Tax InstructionsExtension Form1040 Ez Online FilingAmendment FormsTurbotax 2012File State Income Tax Only1040ez FormAmended Irs Tax FormsState Tax Return OnlineHow To Amend My 2011 Taxes1040ez Instructions 20131040x 2010Amended Tax ReturnsI Forgot To File My 2012 TaxesHow To File A Tax Extension For FreeFile 2011 Taxes Online For FreeTax SoftwareWhere Can I File State Taxes For Free1040ez TaxTaxact Online 2011Www.irs.gov/form 1040xHow To Refile TaxesIrs Gov1040x For 20111040 Ez For 2011Free Income Tax Preparation 20072011 Tax 1040 FormFree Tax Filing Military

File 1040nr

File 1040nr Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. File 1040nr IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. File 1040nr Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. File 1040nr Valued at $50,000 or more, Art valued at $50,000 or more. File 1040nr Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. File 1040nr Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. File 1040nr Coins, Coin collections. File 1040nr Collections, Collections Books, Books. File 1040nr Coins, Coin collections. File 1040nr Stamps, Stamp collections. File 1040nr Comments on publication, Comments and suggestions. File 1040nr Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. File 1040nr Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. File 1040nr Terms of purchase or sale, Terms of the purchase or sale. File 1040nr D Date of contribution, Date of contribution. File 1040nr Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. File 1040nr Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. File 1040nr Household goods, Household Goods, Deduction over $500 for certain clothing or household items. File 1040nr I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. File 1040nr J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. File 1040nr Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. File 1040nr Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. File 1040nr Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. File 1040nr Statement of Value, Exception. File 1040nr Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. File 1040nr T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. File 1040nr TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. File 1040nr V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications
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Affordable Care Act Tax Provisions for Employers

The Affordable Care Act, or health care law, contains benefits and responsibilities for employers. The size and structure of your workforce – small, large, or part of a group – helps determine what applies to you. However, if you have no employees, the following information does not apply to you.

 Small Employers
 
Large Employers
 
Small employers, generally those with fewer than 50 full-time employees, may be eligible for credits and other benefits.
 
  > More…
 
A large employer has 50 or more full-time employees or equivalents.
 
  > More…

 

How do I know if I am a small or large employer? Why does it matter?

An employer’s size is determined by the number of its employees. Employer benefits, opportunities and requirements are dependent upon the employer’s size and the applicable rules. Generally, an employer with 50 or more full-time employees or equivalents will be considered a large employer.

Employers with:

  • Fewer than 25 full-time equivalent employees may be eligible for a Small Business Health Care Tax Credit to help cover the cost of providing coverage.
  • Generally 50 or fewer employees may be eligible to buy coverage through the Small Business Health Options Program (SHOP). Learn more at HealthCare.gov
  • 50 or more full-time equivalent employees will need to file an annual return reporting whether and what health insurance they offered employees. In addition, they are subject to the Employer Shared Responsibility provisions.

Certain affiliated employers with common ownership or part of a controlled group must aggregate their employees to determine their workforce size. Proposed regulations (pdf) and FAQs provide more information about determining the size of your workforce.

Page Last Reviewed or Updated: 28-Jan-2014

The File 1040nr

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