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File 2009 taxes turbotax 5. File 2009 taxes turbotax   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. File 2009 taxes turbotax However, if you fulfill certain requirements, two types of student loan assistance may be tax free. File 2009 taxes turbotax The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. File 2009 taxes turbotax Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. File 2009 taxes turbotax This section describes the requirements for tax-free treatment of canceled student loans. File 2009 taxes turbotax Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. File 2009 taxes turbotax The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. File 2009 taxes turbotax See Exception, later. File 2009 taxes turbotax Eligible educational institution. File 2009 taxes turbotax   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File 2009 taxes turbotax Qualified lenders. File 2009 taxes turbotax   These include the following. File 2009 taxes turbotax The United States, or an instrumentality thereof. File 2009 taxes turbotax A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. File 2009 taxes turbotax A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. File 2009 taxes turbotax An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. File 2009 taxes turbotax   Occupations with unmet needs include medicine, nursing, teaching, and law. File 2009 taxes turbotax Section 501(c)(3) organization. File 2009 taxes turbotax   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. File 2009 taxes turbotax Charitable. File 2009 taxes turbotax Religious. File 2009 taxes turbotax Educational. File 2009 taxes turbotax Scientific. File 2009 taxes turbotax Literary. File 2009 taxes turbotax Testing for public safety. File 2009 taxes turbotax Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). File 2009 taxes turbotax The prevention of cruelty to children or animals. File 2009 taxes turbotax Exception. File 2009 taxes turbotax   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. File 2009 taxes turbotax Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. File 2009 taxes turbotax The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. File 2009 taxes turbotax Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). File 2009 taxes turbotax A state education loan repayment program eligible for funds under the Public Health Service Act. File 2009 taxes turbotax Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). File 2009 taxes turbotax You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. File 2009 taxes turbotax Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Nebraska

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Lincoln  100 Centennial Mall N.
Lincoln, NE 68508 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(402) 473-4680 
Norfolk  208 N. Fifth St.
Norfolk, NE 68701 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(402) 371-1503 
North Platte  300 E. Third St.
North Platte, NE 69101 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be closed 4/28 - 4/30**

 

Services Provided

(308) 532-8810 
Omaha  1616 Capitol Ave.
Omaha, NE 68102 

Monday-Friday - 8:30 a.m. - 4:30 p.m.

 

Services Provided

(402) 233-7232
Scottsbluff  2001 Broadway 
Scottsbluff, NE 69361 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(308) 635-3435 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (402) 233-7272 in Omaha or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1616 Capitol Avenue
Omaha, NE 68102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File 2009 Taxes Turbotax

File 2009 taxes turbotax 32. File 2009 taxes turbotax   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. File 2009 taxes turbotax Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. File 2009 taxes turbotax  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. File 2009 taxes turbotax See Taxpayer identification number under Qualifying Person Test, later. File 2009 taxes turbotax You may have to pay employment taxes. File 2009 taxes turbotax  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. File 2009 taxes turbotax 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 2009 taxes turbotax See Employment Taxes for Household Employers , later. File 2009 taxes turbotax Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. File 2009 taxes turbotax Tests you must meet to claim the credit. File 2009 taxes turbotax How to figure the credit. File 2009 taxes turbotax How to claim the credit. File 2009 taxes turbotax Employment taxes you may have to pay as a household employer. File 2009 taxes turbotax 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. File 2009 taxes turbotax The credit can be up to 35% of your expenses. File 2009 taxes turbotax To qualify, you must pay these expenses so you can work or look for work. File 2009 taxes turbotax This credit should not be confused with the child tax credit discussed in chapter 34. File 2009 taxes turbotax Dependent care benefits. File 2009 taxes turbotax   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. File 2009 taxes turbotax You must complete Form 2441, Part III, before you can figure the amount of your credit. File 2009 taxes turbotax See Dependent Care Benefits under How To Figure the Credit, later. File 2009 taxes turbotax Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. File 2009 taxes turbotax The care must be for one or more qualifying persons who are identified on Form 2441. File 2009 taxes turbotax (See Qualifying Person Test . File 2009 taxes turbotax ) You (and your spouse if filing jointly) must have earned income during the year. File 2009 taxes turbotax (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. File 2009 taxes turbotax ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. File 2009 taxes turbotax (See Work-Related Expense Test , later. File 2009 taxes turbotax ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. File 2009 taxes turbotax 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 2009 taxes turbotax 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 2009 taxes turbotax (See Payments to Relatives or Dependents under Work-Related Expense Test, later. File 2009 taxes turbotax ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. File 2009 taxes turbotax If you are married, you must file a joint return, unless an exception applies to you. File 2009 taxes turbotax (See Joint Return Test , later. File 2009 taxes turbotax ) You must identify the care provider on your tax return. File 2009 taxes turbotax (See Provider Identification Test , later. File 2009 taxes turbotax ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). File 2009 taxes turbotax (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 2009 taxes turbotax See Reduced Dollar Limit under How To Figure the Credit, later. File 2009 taxes turbotax ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. File 2009 taxes turbotax Figure 32-A. File 2009 taxes turbotax Can You Claim the Credit? Please click here for the text description of the image. File 2009 taxes turbotax Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. File 2009 taxes turbotax 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 2009 taxes turbotax Dependent defined. File 2009 taxes turbotax   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. File 2009 taxes turbotax To be your dependent, a person must be your qualifying child (or your qualifying relative). File 2009 taxes turbotax Qualifying child. File 2009 taxes turbotax   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. File 2009 taxes turbotax More information. File 2009 taxes turbotax   For more information about who is a dependent or a qualifying child, see chapter 3. File 2009 taxes turbotax Physically or mentally not able to care for oneself. File 2009 taxes turbotax   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. File 2009 taxes turbotax Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. File 2009 taxes turbotax Person qualifying for part of year. File 2009 taxes turbotax   You determine a person's qualifying status each day. File 2009 taxes turbotax 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 2009 taxes turbotax Also see Yearly limit under Dollar Limit, later. File 2009 taxes turbotax Birth or death of otherwise qualifying person. File 2009 taxes turbotax   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. File 2009 taxes turbotax Taxpayer identification number. File 2009 taxes turbotax   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). File 2009 taxes turbotax If the correct information is not shown, the credit may be reduced or disallowed. File 2009 taxes turbotax Individual taxpayer identification number (ITIN) for aliens. File 2009 taxes turbotax   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 2009 taxes turbotax The ITIN is entered wherever an SSN is requested on a tax return. File 2009 taxes turbotax To apply for an ITIN, see Form W-7. File 2009 taxes turbotax   An ITIN is for tax use only. File 2009 taxes turbotax It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. File 2009 taxes turbotax S. File 2009 taxes turbotax law. File 2009 taxes turbotax Adoption taxpayer identification number (ATIN). File 2009 taxes turbotax   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 2009 taxes turbotax File Form W-7A, Application for Taxpayer Identification Number for Pending U. File 2009 taxes turbotax S. File 2009 taxes turbotax Adoptions. File 2009 taxes turbotax Child of divorced or separated parents or parents living apart. File 2009 taxes turbotax   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 2009 taxes turbotax   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. File 2009 taxes turbotax 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 2009 taxes turbotax For details and an exception for a parent who works at night, see Pub. File 2009 taxes turbotax 501. File 2009 taxes turbotax   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 2009 taxes turbotax Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. File 2009 taxes turbotax Earned income. File 2009 taxes turbotax   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. File 2009 taxes turbotax A net loss from self-employment reduces earned income. File 2009 taxes turbotax Earned income also includes strike benefits and any disability pay you report as wages. File 2009 taxes turbotax   Generally, only taxable compensation is included. File 2009 taxes turbotax However, you can elect to include nontaxable combat pay in earned income. File 2009 taxes turbotax 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 2009 taxes turbotax (In other words, if one of you makes the election, the other one can also make it but does not have to. File 2009 taxes turbotax ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. File 2009 taxes turbotax Members of certain religious faiths opposed to social security. File 2009 taxes turbotax   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. File 2009 taxes turbotax See Earned Income Test in Publication 503. File 2009 taxes turbotax Not earned income. File 2009 taxes turbotax   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. File 2009 taxes turbotax S. File 2009 taxes turbotax trade or business, or Any amount received for work while an inmate in a penal institution. File 2009 taxes turbotax Rule for student-spouse or spouse not able to care for self. File 2009 taxes turbotax   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 2009 taxes turbotax (Your spouse also must live with you for more than half the year. File 2009 taxes turbotax )   If you are filing a joint return, this rule also applies to you. File 2009 taxes turbotax 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 2009 taxes turbotax   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. File 2009 taxes turbotax   This rule applies to only one spouse for any one month. File 2009 taxes turbotax 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 2009 taxes turbotax Full-time student. File 2009 taxes turbotax   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 2009 taxes turbotax You must have been a full-time student for some part of each of 5 calendar months during the year. File 2009 taxes turbotax (The months need not be consecutive. File 2009 taxes turbotax ) School. File 2009 taxes turbotax   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. File 2009 taxes turbotax A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. File 2009 taxes turbotax Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. File 2009 taxes turbotax Expenses are considered work-related only if both of the following are true. File 2009 taxes turbotax They allow you (and your spouse if filing jointly) to work or look for work. File 2009 taxes turbotax They are for a qualifying person's care. File 2009 taxes turbotax Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. File 2009 taxes turbotax If you are married, generally both you and your spouse must work or look for work. File 2009 taxes turbotax 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 2009 taxes turbotax Your work can be for others or in your own business or partnership. File 2009 taxes turbotax It can be either full time or part time. File 2009 taxes turbotax Work also includes actively looking for work. File 2009 taxes turbotax However, if you do not find a job and have no earned income for the year, you cannot take this credit. File 2009 taxes turbotax See Earned Income Test , earlier. File 2009 taxes turbotax An expense is not considered work-related merely because you had it while you were working. File 2009 taxes turbotax The purpose of the expense must be to allow you to work. File 2009 taxes turbotax Whether your expenses allow you to work or look for work depends on the facts. File 2009 taxes turbotax Example 1. File 2009 taxes turbotax The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. File 2009 taxes turbotax Example 2. File 2009 taxes turbotax You work during the day. File 2009 taxes turbotax Your spouse works at night and sleeps during the day. File 2009 taxes turbotax You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. File 2009 taxes turbotax Your expenses are considered work-related. File 2009 taxes turbotax Volunteer work. File 2009 taxes turbotax    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. File 2009 taxes turbotax Work for part of year. File 2009 taxes turbotax   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 2009 taxes turbotax 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 2009 taxes turbotax 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 2009 taxes turbotax Temporary absence from work. File 2009 taxes turbotax   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 2009 taxes turbotax Instead, you can figure your credit including the expenses you paid for the period of absence. File 2009 taxes turbotax   An absence of 2 weeks or less is a short, temporary absence. File 2009 taxes turbotax An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. File 2009 taxes turbotax Example. File 2009 taxes turbotax You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. File 2009 taxes turbotax You become ill and miss 4 months of work but receive sick pay. File 2009 taxes turbotax You continue to pay the nanny to care for the children while you are ill. File 2009 taxes turbotax Your absence is not a short, temporary absence, and your expenses are not considered work-related. File 2009 taxes turbotax Part-time work. File 2009 taxes turbotax   If you work part-time, you generally must figure your expenses for each day. File 2009 taxes turbotax 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 2009 taxes turbotax Any day when you work at least 1 hour is a day of work. File 2009 taxes turbotax Example 1. File 2009 taxes turbotax You work 3 days a week. File 2009 taxes turbotax While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. File 2009 taxes turbotax You can pay the center $150 for any 3 days a week or $250 for 5 days a week. File 2009 taxes turbotax Your child attends the center 5 days a week. File 2009 taxes turbotax Your work-related expenses are limited to $150 a week. File 2009 taxes turbotax Example 2. File 2009 taxes turbotax The facts are the same as in Example 1 except the center does not offer a 3-day option. File 2009 taxes turbotax The entire $250 weekly fee may be a work-related expense. File 2009 taxes turbotax Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. File 2009 taxes turbotax You do not have to choose the least expensive way of providing care. File 2009 taxes turbotax 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 2009 taxes turbotax Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. File 2009 taxes turbotax Expenses for household services qualify if part of the services is for the care of qualifying persons. File 2009 taxes turbotax See Household services , later. File 2009 taxes turbotax Expenses not for care. File 2009 taxes turbotax   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. File 2009 taxes turbotax 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 2009 taxes turbotax   Child support payments are not for care and do not qualify for the credit. File 2009 taxes turbotax Education. File 2009 taxes turbotax   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. File 2009 taxes turbotax Expenses to attend kindergarten or a higher grade are not expenses for care. File 2009 taxes turbotax Do not use these expenses to figure your credit. File 2009 taxes turbotax   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. File 2009 taxes turbotax   Summer school and tutoring programs are not for care. File 2009 taxes turbotax Example 1. File 2009 taxes turbotax You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. File 2009 taxes turbotax The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. File 2009 taxes turbotax You can count the total cost when you figure the credit. File 2009 taxes turbotax Example 2. File 2009 taxes turbotax You place your 10-year-old child in a boarding school so you can work full time. File 2009 taxes turbotax Only the part of the boarding school expense that is for the care of your child is a work-related expense. File 2009 taxes turbotax You can count that part of the expense in figuring your credit if it can be separated from the cost of education. File 2009 taxes turbotax You cannot count any part of the amount you pay the school for your child's education. File 2009 taxes turbotax Care outside your home. File 2009 taxes turbotax   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 2009 taxes turbotax Dependent care center. File 2009 taxes turbotax   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 2009 taxes turbotax   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 2009 taxes turbotax Camp. File 2009 taxes turbotax   The cost of sending your child to an overnight camp is not considered a work-related expense. File 2009 taxes turbotax 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 2009 taxes turbotax Transportation. File 2009 taxes turbotax   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 2009 taxes turbotax This includes transportation by bus, subway, taxi, or private car. File 2009 taxes turbotax However, transportation not provided by a care provider is not for the care of a qualifying person. File 2009 taxes turbotax 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 2009 taxes turbotax Fees and deposits. File 2009 taxes turbotax   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 2009 taxes turbotax However, a forfeited deposit is not for the care of a qualifying person if care is not provided. File 2009 taxes turbotax Example 1. File 2009 taxes turbotax 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 2009 taxes turbotax The fee you paid is a work-related expense. File 2009 taxes turbotax Example 2. File 2009 taxes turbotax You placed a deposit with a preschool to reserve a place for your 3-year-old child. File 2009 taxes turbotax You later sent your child to a different preschool and forfeited the deposit. File 2009 taxes turbotax The forfeited deposit is not for care and so is not a work-related expense. File 2009 taxes turbotax Household services. File 2009 taxes turbotax   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 2009 taxes turbotax   Household services are ordinary and usual services done in and around your home that are necessary to run your home. File 2009 taxes turbotax They include the services of a housekeeper, maid, or cook. File 2009 taxes turbotax However, they do not include the services of a chauffeur, bartender, or gardener. File 2009 taxes turbotax See Household Services in Publication 503 for more information. File 2009 taxes turbotax   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. File 2009 taxes turbotax Taxes paid on wages. File 2009 taxes turbotax   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. File 2009 taxes turbotax See Employment Taxes for Household Employers , later. File 2009 taxes turbotax 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 2009 taxes turbotax 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 2009 taxes turbotax Joint Return Test Generally, married couples must file a joint return to take the credit. File 2009 taxes turbotax 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 2009 taxes turbotax Legally separated. File 2009 taxes turbotax   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. File 2009 taxes turbotax You may be eligible to take the credit on your return using head of household filing status. File 2009 taxes turbotax Married and living apart. File 2009 taxes turbotax   You are not considered married and are eligible to take the credit if all the following apply. File 2009 taxes turbotax You file a return apart from your spouse. File 2009 taxes turbotax Your home is the home of a qualifying person for more than half the year. File 2009 taxes turbotax You pay more than half the cost of keeping up your home for the year. File 2009 taxes turbotax Your spouse does not live in your home for the last 6 months of the year. File 2009 taxes turbotax Costs of keeping up a home. File 2009 taxes turbotax   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 2009 taxes turbotax   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. File 2009 taxes turbotax   They also do not include the purchase, permanent improvement, or replacement of property. File 2009 taxes turbotax For example, you cannot include the cost of replacing a water heater. File 2009 taxes turbotax However, you can include the cost of repairing a water heater. File 2009 taxes turbotax Death of spouse. File 2009 taxes turbotax   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 2009 taxes turbotax If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. File 2009 taxes turbotax Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. File 2009 taxes turbotax Use Form 2441, Part I, to show the information. File 2009 taxes turbotax 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 2009 taxes turbotax Information needed. File 2009 taxes turbotax   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. File 2009 taxes turbotax   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. File 2009 taxes turbotax If the care provider is an organization, then it is the employer identification number (EIN). File 2009 taxes turbotax   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 2009 taxes turbotax In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. File 2009 taxes turbotax   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. File 2009 taxes turbotax Getting the information. File 2009 taxes turbotax   You can use Form W-10 to request the required information from the care provider. File 2009 taxes turbotax If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. File 2009 taxes turbotax    You should keep this information with your tax records. File 2009 taxes turbotax Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. File 2009 taxes turbotax Due diligence. File 2009 taxes turbotax   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. File 2009 taxes turbotax However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. File 2009 taxes turbotax   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 2009 taxes turbotax Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. File 2009 taxes turbotax Provider refusal. File 2009 taxes turbotax   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). File 2009 taxes turbotax Enter “See Attached Statement” in the columns calling for the information you do not have. File 2009 taxes turbotax Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. File 2009 taxes turbotax Be sure to write your name and social security number on this statement. File 2009 taxes turbotax The statement will show that you used due diligence in trying to furnish the necessary information. File 2009 taxes turbotax U. File 2009 taxes turbotax S. File 2009 taxes turbotax citizens and resident aliens living abroad. File 2009 taxes turbotax   If you are living abroad, your care provider may not have, and may not be required to get, a U. File 2009 taxes turbotax S. File 2009 taxes turbotax taxpayer identification number (for example, an SSN or EIN). File 2009 taxes turbotax If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. File 2009 taxes turbotax How To Figure the Credit Your credit is a percentage of your work-related expenses. File 2009 taxes turbotax Your expenses are subject to the earned income limit and the dollar limit. File 2009 taxes turbotax The percentage is based on your adjusted gross income. File 2009 taxes turbotax Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. File 2009 taxes turbotax Expenses prepaid in an earlier year. File 2009 taxes turbotax   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. File 2009 taxes turbotax Claim the expenses for the later year as if they were actually paid in that later year. File 2009 taxes turbotax Expenses not paid until the following year. File 2009 taxes turbotax   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. File 2009 taxes turbotax You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. File 2009 taxes turbotax See Payments for prior year's expenses under Amount of Credit in Publication 503. File 2009 taxes turbotax    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. File 2009 taxes turbotax You may be able to claim a credit for them on your 2014 return. File 2009 taxes turbotax Expenses reimbursed. File 2009 taxes turbotax   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 2009 taxes turbotax Example. File 2009 taxes turbotax You paid work-related expenses of $3,000. File 2009 taxes turbotax You are reimbursed $2,000 by a state social services agency. File 2009 taxes turbotax You can use only $1,000 to figure your credit. File 2009 taxes turbotax Medical expenses. File 2009 taxes turbotax   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 2009 taxes turbotax You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. File 2009 taxes turbotax   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 2009 taxes turbotax 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 2009 taxes turbotax    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. File 2009 taxes turbotax Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. File 2009 taxes turbotax See Reduced Dollar Limit , later. File 2009 taxes turbotax But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. File 2009 taxes turbotax Dependent care benefits. File 2009 taxes turbotax   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 2009 taxes turbotax Your salary may have been reduced to pay for these benefits. File 2009 taxes turbotax If you received benefits as an employee, they should be shown in box 10 of your Form W-2. File 2009 taxes turbotax See Statement for employee , later. File 2009 taxes turbotax Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. File 2009 taxes turbotax Enter the amount of these benefits on Form 2441, Part III, line 12. File 2009 taxes turbotax Exclusion or deduction. File 2009 taxes turbotax   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File 2009 taxes turbotax Your employer can tell you whether your benefit plan qualifies. File 2009 taxes turbotax To claim the exclusion, you must complete Part III of Form 2441. File 2009 taxes turbotax You cannot use Form 1040EZ. File 2009 taxes turbotax   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. File 2009 taxes turbotax Therefore, you would not get an exclusion from wages. File 2009 taxes turbotax 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 2009 taxes turbotax To claim the deduction, you must use Form 2441. File 2009 taxes turbotax   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 2009 taxes turbotax 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 2009 taxes turbotax See Earned Income Limit, later. File 2009 taxes turbotax    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 2009 taxes turbotax Statement for employee. File 2009 taxes turbotax   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 2009 taxes turbotax 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 2009 taxes turbotax Effect of exclusion on credit. File 2009 taxes turbotax   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 2009 taxes turbotax 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 2009 taxes turbotax Earned income is defined under Earned Income Test , earlier. File 2009 taxes turbotax 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 2009 taxes turbotax Separated spouse. File 2009 taxes turbotax   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 2009 taxes turbotax Use only your income in figuring the earned income limit. File 2009 taxes turbotax Surviving spouse. File 2009 taxes turbotax   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 2009 taxes turbotax Community property laws. File 2009 taxes turbotax   You should disregard community property laws when you figure earned income for this credit. File 2009 taxes turbotax You or your spouse is a student or not able to care for self. File 2009 taxes turbotax   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 2009 taxes turbotax 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 2009 taxes turbotax Spouse works. File 2009 taxes turbotax   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 2009 taxes turbotax Spouse qualifies for part of month. File 2009 taxes turbotax    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 2009 taxes turbotax You are a student or not able to care for self. File 2009 taxes turbotax   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. File 2009 taxes turbotax 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 2009 taxes turbotax If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. File 2009 taxes turbotax Both spouses qualify. File 2009 taxes turbotax   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 2009 taxes turbotax Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. File 2009 taxes turbotax This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. File 2009 taxes turbotax If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. File 2009 taxes turbotax This $6,000 limit does not need to be divided equally among them. File 2009 taxes turbotax 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 2009 taxes turbotax Yearly limit. File 2009 taxes turbotax   The dollar limit is a yearly limit. File 2009 taxes turbotax 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 2009 taxes turbotax 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 2009 taxes turbotax 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 2009 taxes turbotax 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 2009 taxes turbotax Your reduced dollar limit is figured on Form 2441, Part III. File 2009 taxes turbotax See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. File 2009 taxes turbotax Example 1. File 2009 taxes turbotax George is a widower with one child and earns $24,000 a year. File 2009 taxes turbotax 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 2009 taxes turbotax His employer pays an additional $1,000 under a dependent care benefit plan. File 2009 taxes turbotax This $1,000 is excluded from George's income. File 2009 taxes turbotax 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 2009 taxes turbotax This is because his dollar limit is reduced as shown next. File 2009 taxes turbotax   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 2009 taxes turbotax Randall is married and both he and his wife are employed. File 2009 taxes turbotax Each has earned income in excess of $6,000. File 2009 taxes turbotax They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. File 2009 taxes turbotax Randall's work-related expenses are $6,000 for the year. File 2009 taxes turbotax 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 2009 taxes turbotax Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. File 2009 taxes turbotax 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 2009 taxes turbotax This is because his dollar limit is reduced as shown next. File 2009 taxes turbotax   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. File 2009 taxes turbotax This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. File 2009 taxes turbotax The following table shows the percentage to use based on adjusted gross income. File 2009 taxes turbotax   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. File 2009 taxes turbotax You cannot claim the credit on Form 1040EZ. File 2009 taxes turbotax Form 1040 or 1040A. File 2009 taxes turbotax   You must complete Form 2441 and attach it to your Form 1040 or 1040A. File 2009 taxes turbotax Enter the credit on Form 1040, line 48, or Form 1040A, line 29. File 2009 taxes turbotax Limit on credit. File 2009 taxes turbotax   The amount of credit you can claim is generally limited to the amount of your tax. File 2009 taxes turbotax For more information, see the Instructions for Form 2441. File 2009 taxes turbotax Tax credit not refundable. File 2009 taxes turbotax   You cannot get a refund for any part of the credit that is more than this limit. File 2009 taxes turbotax Recordkeeping. File 2009 taxes turbotax You should keep records of your work-related expenses. File 2009 taxes turbotax Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. File 2009 taxes turbotax Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . File 2009 taxes turbotax 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 2009 taxes turbotax If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. File 2009 taxes turbotax 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 2009 taxes turbotax Self-employed persons who are in business for themselves are not household employees. File 2009 taxes turbotax 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 2009 taxes turbotax 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 2009 taxes turbotax This control could include providing rules of conduct and appearance and requiring regular reports. File 2009 taxes turbotax In this case, you do not have to pay employment taxes. File 2009 taxes turbotax 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 2009 taxes turbotax 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 2009 taxes turbotax Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. File 2009 taxes turbotax 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 2009 taxes turbotax Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. File 2009 taxes turbotax For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. File 2009 taxes turbotax State employment tax. File 2009 taxes turbotax   You may also have to pay state unemployment tax. File 2009 taxes turbotax Contact your state unemployment tax office for information. File 2009 taxes turbotax You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. File 2009 taxes turbotax For a list of state unemployment tax agencies, visit the U. File 2009 taxes turbotax S. File 2009 taxes turbotax Department of Labor's website. File 2009 taxes turbotax A link to that website is in Publication 926, or you can find it with an online search. File 2009 taxes turbotax Prev  Up  Next   Home   More Online Publications