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Free 2012 State Tax Filing

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Free 2012 State Tax Filing

Free 2012 state tax filing Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Free 2012 state tax filing Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Free 2012 state tax filing The care must be for one or more qualifying persons who are identified on Form 2441. Free 2012 state tax filing (See Qualifying Person Test. Free 2012 state tax filing ) You (and your spouse if filing jointly) must have earned income during the year. Free 2012 state tax filing (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Free 2012 state tax filing ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Free 2012 state tax filing (See Work-Related Expense Test, later. Free 2012 state tax filing ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Free 2012 state tax filing 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. Free 2012 state tax filing 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. Free 2012 state tax filing See Payments to Relatives or Dependents under Work-Related Expense Test, later. Free 2012 state tax filing Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Free 2012 state tax filing If you are married, you must file a joint return, unless an exception applies to you. Free 2012 state tax filing See Joint Return Test, later. Free 2012 state tax filing You must identify the care provider on your tax return. Free 2012 state tax filing (See Provider Identification Test, later. Free 2012 state tax filing ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Free 2012 state tax filing (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. Free 2012 state tax filing See Reduced Dollar Limit under How To Figure the Credit, later. Free 2012 state tax filing ) These tests are presented in Figure A and are also explained in detail in this publication. Free 2012 state tax filing Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Free 2012 state tax filing 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. Free 2012 state tax filing Dependent defined. Free 2012 state tax filing   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Free 2012 state tax filing To be your dependent, a person must be your qualifying child (or your qualifying relative). Free 2012 state tax filing Qualifying child. Free 2012 state tax filing   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Free 2012 state tax filing More information. Free 2012 state tax filing   For more information about who is a dependent or a qualifying child, see Publication 501. Free 2012 state tax filing Physically or mentally not able to care for oneself. Free 2012 state tax filing   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Free 2012 state tax filing Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Free 2012 state tax filing Person qualifying for part of year. Free 2012 state tax filing   You determine a person's qualifying status each day. Free 2012 state tax filing 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. Free 2012 state tax filing Also see Yearly limit under Dollar Limit, later. Free 2012 state tax filing Birth or death of otherwise qualifying person. Free 2012 state tax filing   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Free 2012 state tax filing Taxpayer identification number. Free 2012 state tax filing   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Free 2012 state tax filing If the correct information is not shown, the credit may be reduced or disallowed. Free 2012 state tax filing Individual taxpayer identification number (ITIN) for aliens. Free 2012 state tax filing   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. Free 2012 state tax filing The ITIN is entered wherever an SSN is requested on a tax return. Free 2012 state tax filing If the alien does not have an ITIN, he or she must apply for one. Free 2012 state tax filing See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Free 2012 state tax filing   An ITIN is for tax use only. Free 2012 state tax filing It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Free 2012 state tax filing S. Free 2012 state tax filing law. Free 2012 state tax filing Adoption taxpayer identification number (ATIN). Free 2012 state tax filing   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. Free 2012 state tax filing File Form W-7A, Application for Taxpayer Identification Number for Pending U. Free 2012 state tax filing S. Free 2012 state tax filing Adoptions. Free 2012 state tax filing Child of divorced or separated parents or parents living apart. Free 2012 state tax filing   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. Free 2012 state tax filing   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Free 2012 state tax filing 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. Free 2012 state tax filing For details and an exception for a parent who works at night, see Publication 501. Free 2012 state tax filing   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. Free 2012 state tax filing Please click here for the text description of the image. Free 2012 state tax filing Figure a. Free 2012 state tax filing Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Free 2012 state tax filing Earned income. Free 2012 state tax filing   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Free 2012 state tax filing A net loss from self-employment reduces earned income. Free 2012 state tax filing Earned income also includes strike benefits and any disability pay you report as wages. Free 2012 state tax filing   Generally, only taxable compensation is included. Free 2012 state tax filing However, you can elect to include nontaxable combat pay in earned income. Free 2012 state tax filing If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Free 2012 state tax filing (In other words, if one of you makes the election, the other one can also make it but does not have to. Free 2012 state tax filing ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Free 2012 state tax filing You should figure your credit both ways and make the election if it gives you a greater tax benefit. Free 2012 state tax filing    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Free 2012 state tax filing Members of certain religious faiths opposed to social security. Free 2012 state tax filing   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Free 2012 state tax filing These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Free 2012 state tax filing   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Free 2012 state tax filing For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free 2012 state tax filing Form 4361. Free 2012 state tax filing   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Free 2012 state tax filing This includes wages, salaries, tips, and other taxable employee compensation. Free 2012 state tax filing   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Free 2012 state tax filing Examples include fees for performing marriages and honoraria for delivering speeches. Free 2012 state tax filing   Any amount you received for work that is not related to your ministerial duties is earned income. Free 2012 state tax filing Form 4029. Free 2012 state tax filing   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Free 2012 state tax filing   However, amounts you received as a self-employed individual do not count as earned income. Free 2012 state tax filing What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Free 2012 state tax filing S. Free 2012 state tax filing trade or business, or Any amount received for work while an inmate in a penal institution. Free 2012 state tax filing Rule for student-spouse or spouse not able to care for self. Free 2012 state tax filing   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. Free 2012 state tax filing (Your spouse also must live with you for more than half the year. Free 2012 state tax filing )   If you are filing a joint return, this rule also applies to you. Free 2012 state tax filing You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Free 2012 state tax filing   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Free 2012 state tax filing   This rule applies to only one spouse for any one month. Free 2012 state tax filing 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. Free 2012 state tax filing Full-time student. Free 2012 state tax filing    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. Free 2012 state tax filing You must have been a full-time student for some part of each of 5 calendar months during the year. Free 2012 state tax filing (The months need not be consecutive. Free 2012 state tax filing ) School. Free 2012 state tax filing   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Free 2012 state tax filing A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Free 2012 state tax filing Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Free 2012 state tax filing Expenses are considered work-related only if both of the following are true. Free 2012 state tax filing They allow you (and your spouse if filing jointly) to work or look for work. Free 2012 state tax filing They are for a qualifying person's care. Free 2012 state tax filing Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Free 2012 state tax filing If you are married, generally both you and your spouse must work or look for work. Free 2012 state tax filing 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. Free 2012 state tax filing Your work can be for others or in your own business or partnership. Free 2012 state tax filing It can be either full time or part time. Free 2012 state tax filing Work also includes actively looking for work. Free 2012 state tax filing However, if you do not find a job and have no earned income for the year, you cannot take this credit. Free 2012 state tax filing See Earned Income Test, earlier. Free 2012 state tax filing An expense is not considered work-related merely because you had it while you were working. Free 2012 state tax filing The purpose of the expense must be to allow you to work. Free 2012 state tax filing Whether your expenses allow you to work or look for work depends on the facts. Free 2012 state tax filing Example 1. Free 2012 state tax filing The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Free 2012 state tax filing Example 2. Free 2012 state tax filing You work during the day. Free 2012 state tax filing Your spouse works at night and sleeps during the day. Free 2012 state tax filing You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Free 2012 state tax filing Your expenses are considered work-related. Free 2012 state tax filing Volunteer work. Free 2012 state tax filing   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Free 2012 state tax filing Work for part of year. Free 2012 state tax filing   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. Free 2012 state tax filing 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. Free 2012 state tax filing 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). Free 2012 state tax filing Temporary absence from work. Free 2012 state tax filing   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. Free 2012 state tax filing Instead, you can figure your credit including the expenses you paid for the period of absence. Free 2012 state tax filing   An absence of 2 weeks or less is a short, temporary absence. Free 2012 state tax filing An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Free 2012 state tax filing Example. Free 2012 state tax filing You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Free 2012 state tax filing You become ill and miss 4 months of work but receive sick pay. Free 2012 state tax filing You continue to pay the nanny to care for the children while you are ill. Free 2012 state tax filing Your absence is not a short, temporary absence, and your expenses are not considered work-related. Free 2012 state tax filing Part-time work. Free 2012 state tax filing   If you work part-time, you generally must figure your expenses for each day. Free 2012 state tax filing 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. Free 2012 state tax filing Any day when you work at least 1 hour is a day of work. Free 2012 state tax filing Example 1. Free 2012 state tax filing You work 3 days a week. Free 2012 state tax filing While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Free 2012 state tax filing You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Free 2012 state tax filing Your child attends the center 5 days a week. Free 2012 state tax filing Your work-related expenses are limited to $150 a week. Free 2012 state tax filing Example 2. Free 2012 state tax filing The facts are the same as in Example 1 except the center does not offer a 3-day option. Free 2012 state tax filing The entire $250 weekly fee may be a work-related expense. Free 2012 state tax filing Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Free 2012 state tax filing You do not have to choose the least expensive way of providing the care. Free 2012 state tax filing 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. Free 2012 state tax filing Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Free 2012 state tax filing Expenses for household services qualify if part of the services is for the care of qualifying persons. Free 2012 state tax filing See Household Services, later. Free 2012 state tax filing Expenses not for care. Free 2012 state tax filing   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Free 2012 state tax filing 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. Free 2012 state tax filing Otherwise, see the discussion of Expenses partly work-related, later. Free 2012 state tax filing   Child support payments are not for care and do not qualify for the credit. Free 2012 state tax filing Education. Free 2012 state tax filing   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Free 2012 state tax filing   Expenses to attend kindergarten or a higher grade are not expenses for care. Free 2012 state tax filing Do not use these expenses to figure your credit. Free 2012 state tax filing   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Free 2012 state tax filing   Summer school and tutoring programs are not for care. Free 2012 state tax filing Example 1. Free 2012 state tax filing You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Free 2012 state tax filing The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Free 2012 state tax filing You can count the total cost when you figure the credit. Free 2012 state tax filing Example 2. Free 2012 state tax filing You place your 10-year-old child in a boarding school so you can work full time. Free 2012 state tax filing Only the part of the boarding school expense that is for the care of your child is a work-related expense. Free 2012 state tax filing You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Free 2012 state tax filing You cannot count any part of the amount you pay the school for your child's education. Free 2012 state tax filing Care outside your home. Free 2012 state tax filing   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. Free 2012 state tax filing Dependent care center. Free 2012 state tax filing   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. Free 2012 state tax filing   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. Free 2012 state tax filing Camp. Free 2012 state tax filing   The cost of sending your child to an overnight camp is not considered a work-related expense. Free 2012 state tax filing    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. Free 2012 state tax filing Transportation. Free 2012 state tax filing   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. Free 2012 state tax filing This includes transportation by bus, subway, taxi, or private car. Free 2012 state tax filing However, transportation not provided by a care provider is not for the care of a qualifying person. Free 2012 state tax filing 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. Free 2012 state tax filing Fees and deposits. Free 2012 state tax filing   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. Free 2012 state tax filing However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Free 2012 state tax filing Example 1. Free 2012 state tax filing 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. Free 2012 state tax filing The fee you paid is a work-related expense. Free 2012 state tax filing Example 2. Free 2012 state tax filing You placed a deposit with a preschool to reserve a place for your 3-year-old child. Free 2012 state tax filing You later sent your child to a different preschool and forfeited the deposit. Free 2012 state tax filing The forfeited deposit is not for care and so is not a work-related expense. Free 2012 state tax filing Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Free 2012 state tax filing Definition. Free 2012 state tax filing   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Free 2012 state tax filing They include the services of a housekeeper, maid, or cook. Free 2012 state tax filing However, they do not include the services of a chauffeur, bartender, or gardener. Free 2012 state tax filing Housekeeper. Free 2012 state tax filing   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Free 2012 state tax filing Expenses partly work-related. Free 2012 state tax filing   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Free 2012 state tax filing To figure your credit, count only the part that is work-related. Free 2012 state tax filing However, you do not have to divide the expense if only a small part is for other purposes. Free 2012 state tax filing Example. Free 2012 state tax filing You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Free 2012 state tax filing The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Free 2012 state tax filing You do not have to divide the expenses. Free 2012 state tax filing You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Free 2012 state tax filing Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Free 2012 state tax filing However, the dollar limit (discussed later) is based on one qualifying person, not two. Free 2012 state tax filing Meals and lodging provided for housekeeper. Free 2012 state tax filing   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Free 2012 state tax filing If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Free 2012 state tax filing Example. Free 2012 state tax filing To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Free 2012 state tax filing You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Free 2012 state tax filing However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Free 2012 state tax filing Taxes paid on wages. Free 2012 state tax filing   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Free 2012 state tax filing For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Free 2012 state tax filing 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. Free 2012 state tax filing 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. Free 2012 state tax filing Joint Return Test Generally, married couples must file a joint return to take the credit. Free 2012 state tax filing 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. Free 2012 state tax filing Legally separated. Free 2012 state tax filing   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Free 2012 state tax filing You may be eligible to take the credit on your return using head of household filing status. Free 2012 state tax filing Married and living apart. Free 2012 state tax filing   You are not considered married and are eligible to take the credit if all the following apply. Free 2012 state tax filing You file a return apart from your spouse. Free 2012 state tax filing Your home is the home of a qualifying person for more than half the year. Free 2012 state tax filing You pay more than half the cost of keeping up your home for the year. Free 2012 state tax filing Your spouse does not live in your home for the last 6 months of the year. Free 2012 state tax filing Costs of keeping up a home. Free 2012 state tax filing   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. Free 2012 state tax filing   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Free 2012 state tax filing   They also do not include the purchase, permanent improvement, or replacement of property. Free 2012 state tax filing For example, you cannot include the cost of replacing a water heater. Free 2012 state tax filing However, you can include the cost of repairing a water heater. Free 2012 state tax filing Death of spouse. Free 2012 state tax filing   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. Free 2012 state tax filing If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Free 2012 state tax filing Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Free 2012 state tax filing Use Form 2441, Part I, to show the information. Free 2012 state tax filing 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). Free 2012 state tax filing Information needed. Free 2012 state tax filing   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Free 2012 state tax filing    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Free 2012 state tax filing If the care provider is an organization, then it is the employer identification number (EIN). Free 2012 state tax filing   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). Free 2012 state tax filing In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Free 2012 state tax filing   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Free 2012 state tax filing Getting the information. Free 2012 state tax filing    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Free 2012 state tax filing If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Free 2012 state tax filing    You should keep this information with your tax records. Free 2012 state tax filing Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Free 2012 state tax filing Due diligence. Free 2012 state tax filing   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Free 2012 state tax filing However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Free 2012 state tax filing   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. Free 2012 state tax filing Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Free 2012 state tax filing Provider refusal. Free 2012 state tax filing    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Free 2012 state tax filing Enter “See Attached Statement” in the columns calling for the information you do not have. Free 2012 state tax filing Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Free 2012 state tax filing Be sure to write your name and social security number on this statement. Free 2012 state tax filing The statement will show that you used due diligence in trying to furnish the necessary information. Free 2012 state tax filing U. Free 2012 state tax filing S. Free 2012 state tax filing citizens and resident aliens living abroad. Free 2012 state tax filing   If you are living abroad, your care provider may not have, and may not be required to get, a U. Free 2012 state tax filing S. Free 2012 state tax filing taxpayer identification number (for example, an SSN or an EIN). Free 2012 state tax filing If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Free 2012 state tax filing How To Figure the Credit Your credit is a percentage of your work-related expenses. Free 2012 state tax filing Your expenses are subject to the earned income limit and the dollar limit. Free 2012 state tax filing The percentage is based on your adjusted gross income. Free 2012 state tax filing Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Free 2012 state tax filing Expenses prepaid in an earlier year. Free 2012 state tax filing   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Free 2012 state tax filing Claim the expenses for the later year as if they were actually paid in that later year. Free 2012 state tax filing Expenses not paid until the following year. Free 2012 state tax filing   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Free 2012 state tax filing You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Free 2012 state tax filing See Payments for prior year's expenses under Amount of Credit, later. Free 2012 state tax filing If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Free 2012 state tax filing You may be able to claim a credit for them on your 2014 return. Free 2012 state tax filing Expenses reimbursed. Free 2012 state tax filing   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. Free 2012 state tax filing Example. Free 2012 state tax filing You paid work-related expenses of $3,000. Free 2012 state tax filing You are reimbursed $2,000 by a state social services agency. Free 2012 state tax filing You can use only $1,000 to figure your credit. Free 2012 state tax filing Medical expenses. Free 2012 state tax filing   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. Free 2012 state tax filing You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Free 2012 state tax filing   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. Free 2012 state tax filing However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Free 2012 state tax filing For information on medical expenses, see Publication 502, Medical and Dental Expenses. Free 2012 state tax filing    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Free 2012 state tax filing Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Free 2012 state tax filing See Reduced Dollar Limit, later. Free 2012 state tax filing But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Free 2012 state tax filing Dependent care benefits. Free 2012 state tax filing    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. Free 2012 state tax filing Your salary may have been reduced to pay for these benefits. Free 2012 state tax filing If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Free 2012 state tax filing See Statement for employee, later. Free 2012 state tax filing Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Free 2012 state tax filing   Enter the amount of these benefits on Form 2441, Part III, line 12. Free 2012 state tax filing Exclusion or deduction. Free 2012 state tax filing   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free 2012 state tax filing Your employer can tell you whether your benefit plan qualifies. Free 2012 state tax filing To claim the exclusion, you must complete Part III of Form 2441. Free 2012 state tax filing You cannot use Form 1040EZ. Free 2012 state tax filing   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free 2012 state tax filing Therefore, you would not get an exclusion from wages. Free 2012 state tax filing Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Free 2012 state tax filing To claim the deduction, you must use Form 2441. Free 2012 state tax filing   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). Free 2012 state tax filing   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. Free 2012 state tax filing    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. Free 2012 state tax filing Statement for employee. Free 2012 state tax filing   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. Free 2012 state tax filing Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Free 2012 state tax filing Effect of exclusion on credit. Free 2012 state tax filing   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. Free 2012 state tax filing 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. Free 2012 state tax filing Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Free 2012 state tax filing 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. Free 2012 state tax filing Example. Free 2012 state tax filing You remarried on December 3. Free 2012 state tax filing Your earned income for the year was $18,000. Free 2012 state tax filing Your new spouse's earned income for the year was $2,000. Free 2012 state tax filing You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Free 2012 state tax filing The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Free 2012 state tax filing Separated spouse. Free 2012 state tax filing   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. Free 2012 state tax filing Use only your income in figuring the earned income limit. Free 2012 state tax filing Surviving spouse. Free 2012 state tax filing   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. Free 2012 state tax filing Community property laws. Free 2012 state tax filing   Disregard community property laws when you figure earned income for this credit. Free 2012 state tax filing Self-employment earnings. Free 2012 state tax filing   If you are self-employed, include your net earnings in earned income. Free 2012 state tax filing For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Free 2012 state tax filing Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Free 2012 state tax filing Clergy or church employee. Free 2012 state tax filing   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Free 2012 state tax filing Statutory employee. Free 2012 state tax filing   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Free 2012 state tax filing Net loss. Free 2012 state tax filing   You must reduce your earned income by any net loss from self-employment. Free 2012 state tax filing Optional method if earnings are low or a net loss. Free 2012 state tax filing   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Free 2012 state tax filing Get Publication 334, Tax Guide for Small Business, for details. Free 2012 state tax filing If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Free 2012 state tax filing In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Free 2012 state tax filing You or your spouse is a student or not able to care for self. Free 2012 state tax filing   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Free 2012 state tax filing 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. Free 2012 state tax filing Spouse works. Free 2012 state tax filing   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Free 2012 state tax filing Spouse qualifies for part of month. Free 2012 state tax filing   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. Free 2012 state tax filing You are a student or not able to care for self. Free 2012 state tax filing   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Free 2012 state tax filing 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). Free 2012 state tax filing If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Free 2012 state tax filing Both spouses qualify. Free 2012 state tax filing   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. Free 2012 state tax filing Example. Free 2012 state tax filing Jim works and keeps up a home for himself and his wife Sharon. Free 2012 state tax filing Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Free 2012 state tax filing During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Free 2012 state tax filing These expenses also qualify as medical expenses. Free 2012 state tax filing Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Free 2012 state tax filing Jim and Sharon's earned income limit is the smallest of the following amounts. Free 2012 state tax filing   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Free 2012 state tax filing However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Free 2012 state tax filing Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Free 2012 state tax filing This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Free 2012 state tax filing If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Free 2012 state tax filing This limit does not need to be divided equally among them. Free 2012 state tax filing 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. Free 2012 state tax filing Yearly limit. Free 2012 state tax filing   The dollar limit is a yearly limit. Free 2012 state tax filing The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Free 2012 state tax filing Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Free 2012 state tax filing Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Free 2012 state tax filing Example 1. Free 2012 state tax filing You pay $500 a month for after-school care for your son. Free 2012 state tax filing He turned 13 on May 1 and is no longer a qualifying person. Free 2012 state tax filing You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Free 2012 state tax filing Example 2. Free 2012 state tax filing In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Free 2012 state tax filing You paid $300 per month for the childcare. Free 2012 state tax filing You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Free 2012 state tax filing 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. Free 2012 state tax filing Your reduced dollar limit is figured on Form 2441, Part III. Free 2012 state tax filing See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Free 2012 state tax filing Example 1. Free 2012 state tax filing George is a widower with one child and earns $24,000 a year. Free 2012 state tax filing 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. Free 2012 state tax filing His employer pays an additional $1,000 under a qualified dependent care benefit plan. Free 2012 state tax filing This $1,000 is excluded from George's income. Free 2012 state tax filing 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. Free 2012 state tax filing This is because his dollar limit is reduced as shown next. Free 2012 state tax filing   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. Free 2012 state tax filing Randall is married and both he and his wife are employed. Free 2012 state tax filing Each has earned income in excess of $6,000. Free 2012 state tax filing They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Free 2012 state tax filing Randall's work-related expenses are $6,000 for the year. Free 2012 state tax filing 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. Free 2012 state tax filing Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Free 2012 state tax filing 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. Free 2012 state tax filing This is because his dollar limit is reduced as shown next. Free 2012 state tax filing   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Free 2012 state tax filing This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Free 2012 state tax filing The following table shows the percentage to use based on adjusted gross income. Free 2012 state tax filing   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Free 2012 state tax filing You should show the expenses for each person on Form 2441, line 2, column (c). Free 2012 state tax filing However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Free 2012 state tax filing You should list -0- for the one person and the actual amount for the second person. Free 2012 state tax filing The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Free 2012 state tax filing Example. Free 2012 state tax filing Roger and Megan Paris have two qualifying children. Free 2012 state tax filing They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Free 2012 state tax filing They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Free 2012 state tax filing Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Free 2012 state tax filing Line 30 tells them to complete line 2 without including any dependent care benefits. Free 2012 state tax filing They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Free 2012 state tax filing Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Free 2012 state tax filing 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Free 2012 state tax filing However, their son James has special needs and they paid $18,500 for his care. Free 2012 state tax filing Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Free 2012 state tax filing Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Free 2012 state tax filing Payments for prior year's expenses. Free 2012 state tax filing   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Free 2012 state tax filing Attach a statement to your form showing how you figured the additional amount from 2012. Free 2012 state tax filing Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Free 2012 state tax filing Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Free 2012 state tax filing Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Free 2012 state tax filing See Worksheet A. Free 2012 state tax filing Example. Free 2012 state tax filing In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Free 2012 state tax filing Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Free 2012 state tax filing Their adjusted gross income for 2012 was $30,000. Free 2012 state tax filing Sam's earned income of $14,000 was less than Kate's earned income. Free 2012 state tax filing A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Free 2012 state tax filing It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Free 2012 state tax filing The filled-in Worksheet A they used to figure this credit is shown later. Free 2012 state tax filing Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Free 2012 state tax filing They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Free 2012 state tax filing Worksheet A. Free 2012 state tax filing Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Free 2012 state tax filing 1. Free 2012 state tax filing   Enter your 2012 qualified expenses paid in 2012 1. Free 2012 state tax filing     2. Free 2012 state tax filing   Enter your 2012 qualified expenses paid in 2013 2. Free 2012 state tax filing     3. Free 2012 state tax filing   Add the amounts on lines 1 and 2 3. Free 2012 state tax filing     4. Free 2012 state tax filing   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Free 2012 state tax filing     5. Free 2012 state tax filing   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Free 2012 state tax filing     6. Free 2012 state tax filing   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Free 2012 state tax filing     7. Free 2012 state tax filing   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Free 2012 state tax filing     8. Free 2012 state tax filing   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Free 2012 state tax filing     9. Free 2012 state tax filing   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Free 2012 state tax filing     10. Free 2012 state tax filing   Subtract the amount on line 9 from the amount on line 8 and enter the result. Free 2012 state tax filing If zero or less, stop here. Free 2012 state tax filing You cannot increase your 2013 credit by any previous year's expenses 10. Free 2012 state tax filing     11. Free 2012 state tax filing   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Free 2012 state tax filing     12. Free 2012 state tax filing   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Free 2012 state tax filing             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Free 2012 state tax filing 35                 15,000 — 17,000     . Free 2012 state tax filing 34                 17,000 — 19,000     . Free 2012 state tax filing 33                 19,000 — 21,000     . Free 2012 state tax filing 32                 21,000 — 23,000     . Free 2012 state tax filing 31                 23,000 — 25,000     . Free 2012 state tax filing 30                 25,000 — 27,000     . Free 2012 state tax filing 29                 27,000 — 29,000     . Free 2012 state tax filing 28                 29,000 — 31,000     . Free 2012 state tax filing 27                 31,000 — 33,000     . Free 2012 state tax filing 26                 33,000 — 35,000     . Free 2012 state tax filing 25                 35,000 — 37,000     . Free 2012 state tax filing 24                 37,000 — 39,000     . Free 2012 state tax filing 23                 39,000 — 41,000     . Free 2012 state tax filing 22                 41,000 — 43,000     . Free 2012 state tax filing 21                 43,000 — No limit     . Free 2012 state tax filing 20           13. Free 2012 state tax filing   Multiply line 10 by line 12. Free 2012 state tax filing Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Free 2012 state tax filing Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Free 2012 state tax filing       Worksheet A. Free 2012 state tax filing Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Free 2012 state tax filing 1. Free 2012 state tax filing   Enter your 2012 qualified expenses paid in 2012 1. Free 2012 state tax filing   $2,000 2. Free 2012 state tax filing   Enter your 2012 qualified expenses paid in 2013 2. Free 2012 state tax filing   600 3. Free 2012 state tax filing   Add the amounts on lines 1 and 2 3. Free 2012 state tax filing   2,600 4. Free 2012 state tax filing   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Free 2012 state tax filing   3,000 5. Free 2012 state tax filing   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Free 2012 state tax filing   0 6. Free 2012 state tax filing   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Free 2012 state tax filing   3,000 7. Free 2012 state tax filing   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Free 2012 state tax filing   14,000 8. Free 2012 state tax filing   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Free 2012 state tax filing   2,600 9. Free 2012 state tax filing   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Free 2012 state tax filing   2,000 10. Free 2012 state tax filing   Subtract the amount on line 9 from the amount on line 8 and enter the result. Free 2012 state tax filing If zero or less, stop here. Free 2012 state tax filing You cannot increase your 2013 credit by any previous year's expenses 10. Free 2012 state tax filing   600 11. Free 2012 state tax filing   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Free 2012 state tax filing   30,000 12. Free 2012 state tax filing   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Free 2012 state tax filing   . Free 2012 state tax filing 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Free 2012 state tax filing 35                 15,000 — 17,000     . Free 2012 state tax filing 34                 17,000 — 19,000     . Free 2012 state tax filing 33                 19,000 — 21,000     . Free 2012 state tax filing 32                 21,000 — 23,000     . Free 2012 state tax filing 31                 23,000 — 25,000     . Free 2012 state tax filing 30                 25,000 — 27,000     . Free 2012 state tax filing 29                 27,000 — 29,000     . Free 2012 state tax filing 28                 29,000 — 31,000     . Free 2012 state tax filing 27                 31,000 — 33,000     . Free 2012 state tax filing 26                 33,000 — 35,000     . Free 2012 state tax filing 25                 35,000 — 37,000     . Free 2012 state tax filing 24                 37,000 — 39,000     . Free 2012 state tax filing 23                 39,000 — 41,000     . Free 2012 state tax filing 22                 41,000 — 43,000     . Free 2012 state tax filing 21                 43,000 — No limit     . Free 2012 state tax filing 20           13. Free 2012 state tax filing   Multiply line 10 by line 12. Free 2012 state tax filing Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Free 2012 state tax filing Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Free 2012 state tax filing   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Free 2012 state tax filing You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free 2012 state tax filing Form 1040, Form 1040A, or Form 1040NR. Free 2012 state tax filing    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Free 2012 state tax filing Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Free 2012 state tax filing Limit on credit. Free 2012 state tax filing    The amount of credit you can claim is limited to your tax. Free 2012 state tax filing For more information, see the Instructions for Form 2441. Free 2012 state tax filing Tax credit not refundable. Free 2012 state tax filing   You cannot get a refund for any part of the credit that is more than this limit. Free 2012 state tax filing Recordkeeping. Free 2012 state tax filing You should keep records of your work-related expenses. Free 2012 state tax filing Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Free 2012 state tax filing Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Free 2012 state tax filing 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. Free 2012 state tax filing If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Free 2012 state tax filing If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Free 2012 state tax filing Self-employed persons who are in business for themselves are not household employees. Free 2012 state tax filing 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. Free 2012 state tax filing 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. Free 2012 state tax filing This control could include providing rules of conduct and appearance and requiring regular reports. Free 2012 state tax filing In this case, you do not have to pay employment taxes. Free 2012 state tax filing 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. Free 2012 state tax filing If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Free 2012 state tax filing Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Free 2012 state tax filing Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Free 2012 state tax filing Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Free 2012 state tax filing For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Free 2012 state tax filing State employment tax. Free 2012 state tax filing   You may also have to pay state unemployment tax. Free 2012 state tax filing Contact your state unemployment tax office for information. Free 2012 state tax filing You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Free 2012 state tax filing For a list of state unemployment tax agencies, visit the U. Free 2012 state tax filing S. Free 2012 state tax filing Department of Labor's website. Free 2012 state tax filing To find that website, use the link in Publication 926 or search online. Free 2012 state tax filing How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free 2012 state tax filing Free help with your tax return. Free 2012 state tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. Free 2012 state tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free 2012 state tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 2012 state tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free 2012 state tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free 2012 state tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free 2012 state tax filing gov, download the IRS2Go app, or call 1-800-906-9887. Free 2012 state tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free 2012 state tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free 2012 state tax filing aarp. Free 2012 state tax filing org/money/taxaide or call 1-888-227-7669. Free 2012 state tax filing For more information on these programs, go to IRS. Free 2012 state tax filing gov and enter “VITA” in the search box. Free 2012 state tax filing Internet. Free 2012 state tax filing    IRS. Free 2012 state tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free 2012 state tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. Free 2012 state tax filing Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free 2012 state tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free 2012 state tax filing gov or download the IRS2Go app and select the Refund Status option. Free 2012 state tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 2012 state tax filing Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free 2012 state tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 2012 state tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 2012 state tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. Free 2012 state tax filing No need to wait on the phone or stand in line. Free 2012 state tax filing The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free 2012 state tax filing When you reach the response screen, you can print the entire interview and the final response for your records. Free 2012 state tax filing New subject areas are added on a regular basis. Free 2012 state tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free 2012 state tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free 2012 state tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free 2012 state tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free 2012 state tax filing When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free 2012 state tax filing Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free 2012 state tax filing You can also ask the IRS to mail a return or an account transcript to you. Free 2012 state tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free 2012 state tax filing gov or by calling 1-800-908-9946. Free 2012 state tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. Free 2012 state tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free 2012 state tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free 2012 state tax filing If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free 2012 state tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. Free 2012 state tax filing gov and enter Where's My Amended Return? in the search box. Free 2012 state tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 2012 state tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. Free 2012 state tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. Free 2012 state tax filing gov. Free 2012 state tax filing Select the Payment tab on the front page of IRS. Free 2012 state tax filing gov for more information. Free 2012 state tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free 2012 state tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free 2012 state tax filing gov. Free 2012 state tax filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free 2012 state tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free 2012 state tax filing gov. Free 2012 state tax filing Request an Electronic Filing PIN by going to IRS. Free 2012 state tax filing gov and entering Electronic Filing PIN in the search box. Free 2012 state tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. Free 2012 state tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free 2012 state tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free 2012 state tax filing An employee can answer questions about your tax account or help you set up a payment plan. Free 2012 state tax filing Before you visit, check the Office Locator on IRS. Free 2012 state tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free 2012 state tax filing If you have a special need, such as a disability, you can request an appointment. Free 2012 state tax filing Call the local number listed in the Office Locator, or look in the phone book under Unit
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Free 2012 state tax filing 32. Free 2012 state tax filing   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Free 2012 state tax filing Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Free 2012 state tax filing  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Free 2012 state tax filing Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Free 2012 state tax filing Podría verse obligado a pagar los impuestos sobre la nómina. Free 2012 state tax filing  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Free 2012 state tax filing Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Free 2012 state tax filing Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Free 2012 state tax filing Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Free 2012 state tax filing Cómo calcular el crédito. Free 2012 state tax filing Cómo reclamar el crédito. Free 2012 state tax filing Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Free 2012 state tax filing Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Free 2012 state tax filing El crédito puede ser hasta el 35% de sus gastos. Free 2012 state tax filing Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Free 2012 state tax filing Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Free 2012 state tax filing Beneficios para el cuidado de dependientes. Free 2012 state tax filing   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Free 2012 state tax filing Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Free 2012 state tax filing Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Free 2012 state tax filing Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Free 2012 state tax filing Vea más adelante Requisitos de la Persona Calificada . Free 2012 state tax filing Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Free 2012 state tax filing Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Free 2012 state tax filing Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Free 2012 state tax filing Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Free 2012 state tax filing Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Free 2012 state tax filing Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Free 2012 state tax filing Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Free 2012 state tax filing Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Free 2012 state tax filing Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Free 2012 state tax filing Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Free 2012 state tax filing Vea Requisito de la Declaración Conjunta , más adelante. Free 2012 state tax filing Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Free 2012 state tax filing Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Free 2012 state tax filing Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Free 2012 state tax filing Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Free 2012 state tax filing Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Free 2012 state tax filing Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Free 2012 state tax filing Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Free 2012 state tax filing Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Free 2012 state tax filing Definición de dependiente. Free 2012 state tax filing   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Free 2012 state tax filing Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Free 2012 state tax filing Hijo calificado. Free 2012 state tax filing   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Free 2012 state tax filing Información adicional. Free 2012 state tax filing   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Free 2012 state tax filing Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Free 2012 state tax filing   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Free 2012 state tax filing También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Free 2012 state tax filing Figura 32–A. Free 2012 state tax filing ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Free 2012 state tax filing   Se determina si una persona reúne o no los requisitos a diario. Free 2012 state tax filing Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Free 2012 state tax filing Vea también Límite annual bajo Límite de Dinero , más adelante. Free 2012 state tax filing Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Free 2012 state tax filing   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Free 2012 state tax filing Número de identificación del contribuyente. Free 2012 state tax filing   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Free 2012 state tax filing Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Free 2012 state tax filing Número de identificación de contribuyente individual para extranjeros. Free 2012 state tax filing   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Free 2012 state tax filing El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Free 2012 state tax filing Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Free 2012 state tax filing   El ITIN se utiliza solamente para propósitos tributarios. Free 2012 state tax filing El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Free 2012 state tax filing Número de identificación del contribuyente en proceso de adopción. Free 2012 state tax filing   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Free 2012 state tax filing Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Free 2012 state tax filing S. Free 2012 state tax filing Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Free 2012 state tax filing Hijo de padres divorciados o separados o que viven aparte. Free 2012 state tax filing   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Free 2012 state tax filing   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Free 2012 state tax filing Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Free 2012 state tax filing Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Free 2012 state tax filing   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Free 2012 state tax filing Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Free 2012 state tax filing Ingreso del trabajo. Free 2012 state tax filing   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Free 2012 state tax filing Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Free 2012 state tax filing El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Free 2012 state tax filing   Generalmente, sólo se incluye esa compensación que es tributable. Free 2012 state tax filing Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Free 2012 state tax filing Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Free 2012 state tax filing (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Free 2012 state tax filing Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Free 2012 state tax filing Miembros de ciertas religiones opuestas al Seguro Social. Free 2012 state tax filing   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Free 2012 state tax filing Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Free 2012 state tax filing Ingreso no derivado del trabajo. Free 2012 state tax filing   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Free 2012 state tax filing Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Free 2012 state tax filing   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Free 2012 state tax filing Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Free 2012 state tax filing   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Free 2012 state tax filing Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Free 2012 state tax filing   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Free 2012 state tax filing   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Free 2012 state tax filing Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Free 2012 state tax filing Estudiante a tiempo completo. Free 2012 state tax filing   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Free 2012 state tax filing Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Free 2012 state tax filing Dichos meses no tienen que ser consecutivos. Free 2012 state tax filing Escuela. Free 2012 state tax filing   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Free 2012 state tax filing No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Free 2012 state tax filing Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Free 2012 state tax filing Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Free 2012 state tax filing Son para el cuidado de una persona calificada. Free 2012 state tax filing Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Free 2012 state tax filing Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Free 2012 state tax filing A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Free 2012 state tax filing Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Free 2012 state tax filing Su empleo puede ser a tiempo completo o a tiempo parcial. Free 2012 state tax filing También se le considera empleado si está buscando trabajo activamente. Free 2012 state tax filing Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Free 2012 state tax filing Vea Requisito del Ingreso del Trabajo , anteriormente. Free 2012 state tax filing Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Free 2012 state tax filing Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Free 2012 state tax filing Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Free 2012 state tax filing Ejemplo 1. Free 2012 state tax filing El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Free 2012 state tax filing Ejemplo 2. Free 2012 state tax filing Usted trabaja durante el día. Free 2012 state tax filing Su cónyuge trabaja por la noche y duerme por el día. Free 2012 state tax filing Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Free 2012 state tax filing Estos gastos se consideran gastos de trabajo. Free 2012 state tax filing Trabajo voluntario. Free 2012 state tax filing    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Free 2012 state tax filing Trabajo parte del año. Free 2012 state tax filing   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Free 2012 state tax filing Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Free 2012 state tax filing Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Free 2012 state tax filing Ausencia temporal del trabajo. Free 2012 state tax filing   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Free 2012 state tax filing En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Free 2012 state tax filing   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Free 2012 state tax filing Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Free 2012 state tax filing Ejemplo. Free 2012 state tax filing Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Free 2012 state tax filing Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Free 2012 state tax filing Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Free 2012 state tax filing La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Free 2012 state tax filing Trabajo a tiempo parcial. Free 2012 state tax filing   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Free 2012 state tax filing No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Free 2012 state tax filing Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Free 2012 state tax filing Ejemplo 1. Free 2012 state tax filing Trabaja 3 días a la semana. Free 2012 state tax filing Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Free 2012 state tax filing El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Free 2012 state tax filing A su hijo le cuidan en el centro 5 días a la semana. Free 2012 state tax filing Los gastos relacionados con el trabajo se limitan a $150 a la semana. Free 2012 state tax filing Ejemplo 2. Free 2012 state tax filing Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Free 2012 state tax filing El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Free 2012 state tax filing Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Free 2012 state tax filing No se le requiere escoger la manera más barata de proveer dichos cuidados. Free 2012 state tax filing El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Free 2012 state tax filing Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Free 2012 state tax filing Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Free 2012 state tax filing Vea Servicios domésticos , más adelante. Free 2012 state tax filing Gastos que no son por cuidados. Free 2012 state tax filing   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Free 2012 state tax filing Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Free 2012 state tax filing   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Free 2012 state tax filing Educación. Free 2012 state tax filing   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Free 2012 state tax filing Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Free 2012 state tax filing No use estos gastos para calcular el crédito. Free 2012 state tax filing   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Free 2012 state tax filing   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Free 2012 state tax filing Ejemplo 1. Free 2012 state tax filing Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Free 2012 state tax filing El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Free 2012 state tax filing Puede incluir el costo total cuando calcule el crédito. Free 2012 state tax filing Ejemplo 2. Free 2012 state tax filing Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Free 2012 state tax filing Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Free 2012 state tax filing Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Free 2012 state tax filing No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Free 2012 state tax filing Cuidado fuera de su domicilio. Free 2012 state tax filing   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Free 2012 state tax filing Centro de cuidado para dependientes. Free 2012 state tax filing   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Free 2012 state tax filing   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Free 2012 state tax filing Campamento. Free 2012 state tax filing   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Free 2012 state tax filing El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Free 2012 state tax filing Transporte. Free 2012 state tax filing   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Free 2012 state tax filing Esto incluye transporte en autobús, metro, taxi o auto privado. Free 2012 state tax filing Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Free 2012 state tax filing Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Free 2012 state tax filing Cargos y depósitos. Free 2012 state tax filing   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Free 2012 state tax filing Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Free 2012 state tax filing Ejemplo 1. Free 2012 state tax filing Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Free 2012 state tax filing El cargo que usted pagó se considera un gasto relacionado con el trabajo. Free 2012 state tax filing Ejemplo 2. Free 2012 state tax filing Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Free 2012 state tax filing Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Free 2012 state tax filing El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Free 2012 state tax filing Servicios domésticos. Free 2012 state tax filing   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Free 2012 state tax filing   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Free 2012 state tax filing Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Free 2012 state tax filing Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Free 2012 state tax filing Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Free 2012 state tax filing   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Free 2012 state tax filing Impuestos pagados sobre el salario. Free 2012 state tax filing   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Free 2012 state tax filing Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Free 2012 state tax filing Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Free 2012 state tax filing Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Free 2012 state tax filing Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Free 2012 state tax filing Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Free 2012 state tax filing Si está legalmente separado. Free 2012 state tax filing   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Free 2012 state tax filing Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Free 2012 state tax filing Casados que viven aparte. Free 2012 state tax filing   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Free 2012 state tax filing Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Free 2012 state tax filing Usted paga más de la mitad del costo de mantener su hogar durante el año. Free 2012 state tax filing Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Free 2012 state tax filing Gastos de mantenimiento de la vivienda. Free 2012 state tax filing   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Free 2012 state tax filing   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Free 2012 state tax filing   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Free 2012 state tax filing Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Free 2012 state tax filing Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Free 2012 state tax filing Fallecimiento del cónyuge. Free 2012 state tax filing   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Free 2012 state tax filing Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Free 2012 state tax filing Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Free 2012 state tax filing Use la Parte I del Formulario 2441 para mostrar la información. Free 2012 state tax filing Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Free 2012 state tax filing Información que se necesita. Free 2012 state tax filing   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Free 2012 state tax filing   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Free 2012 state tax filing Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Free 2012 state tax filing   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Free 2012 state tax filing En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Free 2012 state tax filing   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Free 2012 state tax filing Cómo obtener la información. Free 2012 state tax filing   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Free 2012 state tax filing Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Free 2012 state tax filing    Debería mantener esta información como documentación de su historial tributario. Free 2012 state tax filing No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Free 2012 state tax filing Debida diligencia. Free 2012 state tax filing   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Free 2012 state tax filing Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Free 2012 state tax filing   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Free 2012 state tax filing Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Free 2012 state tax filing Negativa del proveedor a dar información. Free 2012 state tax filing   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Free 2012 state tax filing Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Free 2012 state tax filing Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Free 2012 state tax filing Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Free 2012 state tax filing Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Free 2012 state tax filing Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Free 2012 state tax filing   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Free 2012 state tax filing UU. Free 2012 state tax filing (por ejemplo, un número de Seguro Social o número de identificación del empleador). Free 2012 state tax filing De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Free 2012 state tax filing Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Free 2012 state tax filing Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Free 2012 state tax filing El porcentaje se basa en su ingreso bruto ajustado. Free 2012 state tax filing Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Free 2012 state tax filing Gastos pagados por adelantado en un año anterior. Free 2012 state tax filing   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Free 2012 state tax filing Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Free 2012 state tax filing Gastos no pagados hasta el año siguiente. Free 2012 state tax filing   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Free 2012 state tax filing Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Free 2012 state tax filing Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Free 2012 state tax filing    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Free 2012 state tax filing Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Free 2012 state tax filing Gastos reembolsados. Free 2012 state tax filing   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Free 2012 state tax filing Ejemplo. Free 2012 state tax filing Usted pagó $3,000 en gastos relacionados con el trabajo. Free 2012 state tax filing Una agencia estatal de servicios sociales le reembolsa $2,000. Free 2012 state tax filing Puede usar sólamente $1,000 para calcular el crédito. Free 2012 state tax filing Gastos médicos. Free 2012 state tax filing   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Free 2012 state tax filing Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Free 2012 state tax filing   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Free 2012 state tax filing Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Free 2012 state tax filing    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Free 2012 state tax filing Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Free 2012 state tax filing Vea más adelante Reducción del Límite de Dinero . Free 2012 state tax filing No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Free 2012 state tax filing Beneficios para el cuidado de dependientes. Free 2012 state tax filing   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Free 2012 state tax filing Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Free 2012 state tax filing Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Free 2012 state tax filing Vea Informe del empleado , más adelante. Free 2012 state tax filing Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Free 2012 state tax filing Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Free 2012 state tax filing Exclusión o deducción. Free 2012 state tax filing   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Free 2012 state tax filing Su empleador le puede decir si su plan de beneficios reúne los requisitos. Free 2012 state tax filing Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Free 2012 state tax filing No puede usar el Formulario 1040EZ. Free 2012 state tax filing   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Free 2012 state tax filing Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Free 2012 state tax filing Para declarar la deducción, tiene que usar el Formulario 2441. Free 2012 state tax filing   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Free 2012 state tax filing La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Free 2012 state tax filing Vea Límite del Ingreso del Trabajo, más adelante. Free 2012 state tax filing    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Free 2012 state tax filing Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Free 2012 state tax filing Informe del empleado. Free 2012 state tax filing   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Free 2012 state tax filing Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Free 2012 state tax filing Efecto de la exclusión sobre el crédito. Free 2012 state tax filing   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Free 2012 state tax filing Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Free 2012 state tax filing El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Free 2012 state tax filing En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Free 2012 state tax filing Cónyuge separado. Free 2012 state tax filing   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Free 2012 state tax filing Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Free 2012 state tax filing Cónyuge sobreviviente. Free 2012 state tax filing   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Free 2012 state tax filing Leyes de los bienes gananciales. Free 2012 state tax filing   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Free 2012 state tax filing Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Free 2012 state tax filing   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Free 2012 state tax filing Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Free 2012 state tax filing Si su cónyuge trabaja. Free 2012 state tax filing   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Free 2012 state tax filing Si su cónyuge reúne los requisitos por una parte de un mes. Free 2012 state tax filing    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Free 2012 state tax filing Usted es estudiante o no puede cuidar de sí mismo. Free 2012 state tax filing   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Free 2012 state tax filing Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Free 2012 state tax filing Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Free 2012 state tax filing Si ambos cónyuges reúnen los requisitos. Free 2012 state tax filing   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Free 2012 state tax filing Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Free 2012 state tax filing El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Free 2012 state tax filing Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Free 2012 state tax filing No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Free 2012 state tax filing Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Free 2012 state tax filing Límite anual. Free 2012 state tax filing   El límite de dinero es un límite anual. Free 2012 state tax filing La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Free 2012 state tax filing Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Free 2012 state tax filing Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Free 2012 state tax filing Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Free 2012 state tax filing La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Free 2012 state tax filing Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Free 2012 state tax filing Ejemplo 1. Free 2012 state tax filing Jorge es viudo, tiene un hijo y gana $24,000 al año. Free 2012 state tax filing Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Free 2012 state tax filing Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Free 2012 state tax filing Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Free 2012 state tax filing Estos $1,000 se excluyen de los ingresos de Jorge. Free 2012 state tax filing Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Free 2012 state tax filing Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Free 2012 state tax filing Ronaldo está casado y tanto él como su esposa trabajan. Free 2012 state tax filing Cada uno tiene ingreso del trabajo superior a $6,000. Free 2012 state tax filing Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Free 2012 state tax filing Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Free 2012 state tax filing Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Free 2012 state tax filing El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Free 2012 state tax filing Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Free 2012 state tax filing Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Free 2012 state tax filing Esto se debe a la reducción de su límite de dinero, explicada a continuación. Free 2012 state tax filing   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Free 2012 state tax filing Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Free 2012 state tax filing La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $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 hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Free 2012 state tax filing No puede reclamar el crédito en el Formulario 1040EZ. Free 2012 state tax filing Formulario 1040 ó 1040A. Free 2012 state tax filing   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Free 2012 state tax filing Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Free 2012 state tax filing Límite de crédito. Free 2012 state tax filing   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Free 2012 state tax filing Para más información vea las Instrucciones del Formulario 2441. Free 2012 state tax filing Crédito tributario no reembolsable. Free 2012 state tax filing   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Free 2012 state tax filing Mantenimiento de documentación. Free 2012 state tax filing Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Free 2012 state tax filing Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Free 2012 state tax filing Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Free 2012 state tax filing Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Free 2012 state tax filing Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Free 2012 state tax filing Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Free 2012 state tax filing Las personas que trabajan por cuenta propia no son empleados domésticos. Free 2012 state tax filing Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Free 2012 state tax filing Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Free 2012 state tax filing Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Free 2012 state tax filing Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Free 2012 state tax filing Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Free 2012 state tax filing Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Free 2012 state tax filing Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Free 2012 state tax filing El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Free 2012 state tax filing El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Free 2012 state tax filing Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Free 2012 state tax filing Impuestos estatales sobre la nómina. Free 2012 state tax filing   Es posible que también tenga que pagar el impuesto estatal de desempleo. Free 2012 state tax filing Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Free 2012 state tax filing También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Free 2012 state tax filing Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Free 2012 state tax filing S. Free 2012 state tax filing Department of Labor (Departamento del Trabajo). Free 2012 state tax filing Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Free 2012 state tax filing Prev  Up  Next   Home   More Online Publications