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Filing 2012 Taxes For Free

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Filing 2012 Taxes For Free

Filing 2012 taxes for free Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Filing 2012 taxes for free Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Filing 2012 taxes for free Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Filing 2012 taxes for free Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Filing 2012 taxes for free It is intended only as a guide. Filing 2012 taxes for free Look in this publication for more complete information. Filing 2012 taxes for free   Appendix A. Filing 2012 taxes for free Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Filing 2012 taxes for free Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Filing 2012 taxes for free Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Filing 2012 taxes for free Sean enrolled as a full-time graduate student in August 2013 at California State College. Filing 2012 taxes for free He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Filing 2012 taxes for free His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Filing 2012 taxes for free Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Filing 2012 taxes for free In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Filing 2012 taxes for free California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Filing 2012 taxes for free California State College reports amounts billed in 2013 instead of amounts paid during 2013. Filing 2012 taxes for free In completing Form 8863, the Joneses use the amounts they paid. Filing 2012 taxes for free Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Filing 2012 taxes for free Dave and Valerie figure their education credits by completing Form 8863. Filing 2012 taxes for free They begin Form 8863 on page 2 before completing Part I on page 1. Filing 2012 taxes for free Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Filing 2012 taxes for free The Joneses decide to complete Part III for Carey first, as shown later. Filing 2012 taxes for free They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Filing 2012 taxes for free The Joneses complete a separate Part III for their son Sean. Filing 2012 taxes for free They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Filing 2012 taxes for free They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Filing 2012 taxes for free Once they have completed Part III for each student, they figure their credits. Filing 2012 taxes for free The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Filing 2012 taxes for free They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Filing 2012 taxes for free The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Filing 2012 taxes for free They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Filing 2012 taxes for free They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Filing 2012 taxes for free The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Filing 2012 taxes for free The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Filing 2012 taxes for free They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Filing 2012 taxes for free This image is too large to be displayed in the current screen. Filing 2012 taxes for free Please click the link to view the image. Filing 2012 taxes for free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Filing 2012 taxes for free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Filing 2012 taxes for free Less adjustments:     a. Filing 2012 taxes for free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Filing 2012 taxes for free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Filing 2012 taxes for free Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Filing 2012 taxes for free Total adjustments (add lines 2a, 2b, and 2c) 0 4. Filing 2012 taxes for free Adjusted qualified education expenses. Filing 2012 taxes for free Subtract line 3 from line 1. Filing 2012 taxes for free If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Filing 2012 taxes for free Please click the link to view the image. Filing 2012 taxes for free Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Filing 2012 taxes for free Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Filing 2012 taxes for free Less adjustments:     a. Filing 2012 taxes for free Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Filing 2012 taxes for free Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Filing 2012 taxes for free Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Filing 2012 taxes for free Total adjustments (add lines 2a, 2b, and 2c) 0 4. Filing 2012 taxes for free Adjusted qualified education expenses. Filing 2012 taxes for free Subtract line 3 from line 1. Filing 2012 taxes for free If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Filing 2012 taxes for free Enter the amount from Form 8863, line 18 1. Filing 2012 taxes for free 1,190 2. Filing 2012 taxes for free Enter the amount from Form 8863, line 9 2. Filing 2012 taxes for free 1,500 3. Filing 2012 taxes for free Add lines 1 and 2 3. Filing 2012 taxes for free 2,690 4. Filing 2012 taxes for free Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Filing 2012 taxes for free 1,000 5. Filing 2012 taxes for free Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Filing 2012 taxes for free 0 6. Filing 2012 taxes for free Subtract line 5 from line 4 6. Filing 2012 taxes for free 1,000 7. Filing 2012 taxes for free   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Filing 2012 taxes for free 1,000 This image is too large to be displayed in the current screen. Filing 2012 taxes for free Please click the link to view the image. Filing 2012 taxes for free Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Filing 2012 taxes for free Please click the link to view the image. Filing 2012 taxes for free Carey Jones page 2 This image is too large to be displayed in the current screen. Filing 2012 taxes for free Please click the link to view the image. Filing 2012 taxes for free Filled-in Form 8863 Jones page 2 Appendix B. Filing 2012 taxes for free Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Filing 2012 taxes for free See the text for definitions and details. Filing 2012 taxes for free Do not rely on this chart alone. Filing 2012 taxes for free    Caution:You generally cannot claim more than one benefit for the same education expense. Filing 2012 taxes for free   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Filing 2012 taxes for free    40% of the credit may be refundable (limited to $1,000 per student). Filing 2012 taxes for free Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Filing 2012 taxes for free , that must be paid to the educational institution, etc. Filing 2012 taxes for free , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Filing 2012 taxes for free   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Filing 2012 taxes for free Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Filing 2012 taxes for free For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Filing 2012 taxes for free For each term listed below that has more than one definition, the definition for each education benefit is listed. Filing 2012 taxes for free Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Filing 2012 taxes for free If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Filing 2012 taxes for free Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Filing 2012 taxes for free They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Filing 2012 taxes for free For information on a specific benefit, see the appropriate chapter in this publication. Filing 2012 taxes for free Candidate for a degree:   A student who meets either of the following requirements. Filing 2012 taxes for free Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Filing 2012 taxes for free Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Filing 2012 taxes for free Eligible educational institution:    American opportunity credit. Filing 2012 taxes for free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Filing 2012 taxes for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing 2012 taxes for free Coverdell education savings account (ESA). Filing 2012 taxes for free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Filing 2012 taxes for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing 2012 taxes for free Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Filing 2012 taxes for free Education savings bond program. Filing 2012 taxes for free Same as American opportunity credit in this category. Filing 2012 taxes for free IRA, early distributions from. Filing 2012 taxes for free Same as American opportunity credit in this category. Filing 2012 taxes for free Lifetime learning credit. Filing 2012 taxes for free Same as American opportunity credit in this category. Filing 2012 taxes for free Qualified tuition program (QTP). Filing 2012 taxes for free Same as American opportunity credit in this category. Filing 2012 taxes for free Scholarships and fellowships. Filing 2012 taxes for free An 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. Filing 2012 taxes for free Student loan, cancellation of. Filing 2012 taxes for free Same as Scholarships and fellowships in this category. Filing 2012 taxes for free Student loan interest deduction. Filing 2012 taxes for free Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Filing 2012 taxes for free It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Filing 2012 taxes for free Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Filing 2012 taxes for free Tuition and fees deduction. Filing 2012 taxes for free Same as American opportunity credit in this category. Filing 2012 taxes for free Eligible student:    American opportunity credit. Filing 2012 taxes for free A student who meets all of the following requirements for the tax year for which the credit is being determined. Filing 2012 taxes for free Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Filing 2012 taxes for free Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Filing 2012 taxes for free For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Filing 2012 taxes for free Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Filing 2012 taxes for free Lifetime learning credit. Filing 2012 taxes for free A student who is enrolled in one or more courses at an eligible educational institution. Filing 2012 taxes for free Student loan interest deduction. Filing 2012 taxes for free A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Filing 2012 taxes for free Tuition and fees deduction. Filing 2012 taxes for free A student who is enrolled in one or more courses at an eligible educational institution. Filing 2012 taxes for free Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Filing 2012 taxes for free Modified adjusted gross income (MAGI):    American opportunity credit. Filing 2012 taxes for free Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Filing 2012 taxes for free Coverdell education savings account (ESA). Filing 2012 taxes for free Same as American opportunity credit in this category. Filing 2012 taxes for free Education savings bond program. Filing 2012 taxes for free Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Filing 2012 taxes for free Lifetime learning credit. Filing 2012 taxes for free Same as American opportunity credit in this category. Filing 2012 taxes for free Student loan interest deduction. Filing 2012 taxes for free Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Filing 2012 taxes for free Tuition and fees deduction. Filing 2012 taxes for free Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Filing 2012 taxes for free Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Filing 2012 taxes for free Qualified education expenses:   See pertinent chapter for specific items. Filing 2012 taxes for free    American opportunity credit. Filing 2012 taxes for free Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Filing 2012 taxes for free Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Filing 2012 taxes for free Does not include expenses for room and board. Filing 2012 taxes for free Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Filing 2012 taxes for free Coverdell education savings account (ESA). Filing 2012 taxes for free Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Filing 2012 taxes for free Many specialized expenses included for K–12. Filing 2012 taxes for free Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Filing 2012 taxes for free Education savings bond program. Filing 2012 taxes for free Tuition and fees required to enroll at or attend an eligible educational institution. Filing 2012 taxes for free Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Filing 2012 taxes for free Does not include expenses for room and board. Filing 2012 taxes for free Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Filing 2012 taxes for free IRA, early distributions from. Filing 2012 taxes for free Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Filing 2012 taxes for free Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Filing 2012 taxes for free Lifetime learning credit. Filing 2012 taxes for free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Filing 2012 taxes for free Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Filing 2012 taxes for free Does not include expenses for room and board. Filing 2012 taxes for free Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Filing 2012 taxes for free Qualified tuition program (QTP). Filing 2012 taxes for free Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Filing 2012 taxes for free Includes expenses for special needs services and computer access. Filing 2012 taxes for free Scholarships and fellowships. Filing 2012 taxes for free Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Filing 2012 taxes for free Course-related items must be required of all students in the course of instruction. Filing 2012 taxes for free Student loan interest deduction. Filing 2012 taxes for free Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Filing 2012 taxes for free Tuition and fees deduction. Filing 2012 taxes for free Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Filing 2012 taxes for free Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Filing 2012 taxes for free Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Filing 2012 taxes for free To include as tax on your current year's return an amount allowed as a credit in a prior year. Filing 2012 taxes for free Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Filing 2012 taxes for free Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Filing 2012 taxes for free Prev  Up  Next   Home   More Online Publications
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The Filing 2012 Taxes For Free

Filing 2012 taxes for free Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Filing 2012 taxes for free Tax questions. Filing 2012 taxes for free Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Filing 2012 taxes for free irs. Filing 2012 taxes for free gov/pub503. Filing 2012 taxes for free Reminders Taxpayer identification number needed for each qualifying person. Filing 2012 taxes for free  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Filing 2012 taxes for free See Taxpayer identification number under Qualifying Person Test, later. Filing 2012 taxes for free You may have to pay employment taxes. Filing 2012 taxes for free  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. Filing 2012 taxes for free 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. Filing 2012 taxes for free See Employment Taxes for Household Employers, later. Filing 2012 taxes for free Photographs of missing children. Filing 2012 taxes for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing 2012 taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2012 taxes for free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing 2012 taxes for free Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Filing 2012 taxes for free It explains how to figure and claim the credit. Filing 2012 taxes for free 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. Filing 2012 taxes for free The credit can be up to 35% of your expenses. Filing 2012 taxes for free To qualify, you must pay these expenses so you can work or look for work. Filing 2012 taxes for free This publication also discusses some of the employment tax rules for household employers. Filing 2012 taxes for free Dependent care benefits. Filing 2012 taxes for free   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. Filing 2012 taxes for free You must complete Form 2441, Part III, before you can figure the amount of your credit. Filing 2012 taxes for free See Dependent Care Benefits under How To Figure the Credit, later. Filing 2012 taxes for free Comments and suggestions. Filing 2012 taxes for free   We welcome your comments about this publication and your suggestions for future editions. Filing 2012 taxes for free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing 2012 taxes for free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2012 taxes for free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2012 taxes for free   You can send your comments from www. Filing 2012 taxes for free irs. Filing 2012 taxes for free gov/formspubs/. Filing 2012 taxes for free Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing 2012 taxes for free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing 2012 taxes for free Ordering forms and publications. Filing 2012 taxes for free   Visit www. Filing 2012 taxes for free irs. Filing 2012 taxes for free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing 2012 taxes for free Internal Revenue Service 1201 N. Filing 2012 taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing 2012 taxes for free   If you have a tax question, check the information available on IRS. Filing 2012 taxes for free gov or call 1-800-829-1040. Filing 2012 taxes for free We cannot answer tax questions sent to either of the above addresses. Filing 2012 taxes for free Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Filing 2012 taxes for free Prev  Up  Next   Home   More Online Publications