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H&r block sign in Index A Acquisition indebtedness, Average acquisition indebtedness. H&r block sign in Annuity obligations, Annuity obligation. H&r block sign in By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. H&r block sign in Change in property use, Change in use of property. H&r block sign in Continued debt, Continued debt. H&r block sign in Debt modifying existing, Modifying existing debt. H&r block sign in Federal financing, Certain federal financing. H&r block sign in For performing exempt purpose, Debt incurred in performing exempt purpose. H&r block sign in Obligation to return collateral, Securities loans. H&r block sign in Property subject to mortgage or lien, Property acquired subject to mortgage or lien. H&r block sign in Real property, Real property debts of qualified organizations. H&r block sign in Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. H&r block sign in Contributions deduction, Charitable contributions deduction. H&r block sign in Convention or trade show activity, Convention or trade show activity. H&r block sign in D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. H&r block sign in Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. H&r block sign in Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. H&r block sign in Sponsorship, Qualified sponsorship activities. H&r block sign in Exempt function income, Exempt function income. H&r block sign in Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. H&r block sign in F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. H&r block sign in L Limits, Limits. H&r block sign in M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. H&r block sign in P Publications (see Tax help) R Rents, Rents. H&r block sign in Return, Returns and Filing Requirements Royalties, Royalties. H&r block sign in S Specific deduction, Specific deduction. H&r block sign in T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. H&r block sign in Colleges and universities, Colleges and universities. H&r block sign in Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. H&r block sign in Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. H&r block sign in U. H&r block sign in S. H&r block sign in instrumentalities, U. H&r block sign in S. H&r block sign in instrumentalities. H&r block sign in Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. H&r block sign in Title-holding corporations, Title-holding corporations. H&r block sign in TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. H&r block sign in Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. H&r block sign in Income from lending securities, Income from lending securities. H&r block sign in Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. H&r block sign in S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. H&r block sign in Average acquisition indebtedness, Average acquisition indebtedness. H&r block sign in Average adjusted basis, Average adjusted basis. H&r block sign in Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. H&r block sign in Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. H&r block sign in Indeterminate property price, Indeterminate price. H&r block sign in Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. H&r block sign in Book publishing, Book publishing. H&r block sign in Broadcasting rights, Broadcasting rights. H&r block sign in Business league's parking and bus services, Business league's parking and bus services. H&r block sign in Convenience of members, Convenience of members. H&r block sign in Convention or trade show, Convention or trade show activity. H&r block sign in Directory of members, Directory of members. H&r block sign in Distribution of low cost articles, Distribution of low cost articles. H&r block sign in Dual use facilities, etc. H&r block sign in , Dual use of assets or facilities. H&r block sign in Employees association sales, Employee association sales. H&r block sign in Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. H&r block sign in Gambling activities other than bingo, Gambling activities other than bingo. H&r block sign in Halfway house, Halfway house workshop. H&r block sign in Health club program, Health club program. H&r block sign in Hearing aid sales, Sales of hearing aids. H&r block sign in Hospital facilities, Hospital facilities. H&r block sign in Hospital services, Hospital services. H&r block sign in Insurance programs, Insurance programs. H&r block sign in Magazine publishing, Magazine publishing. H&r block sign in Member lists rentals, etc. H&r block sign in , Exchange or rental of member lists. H&r block sign in Membership list sales, Membership list sales. H&r block sign in Miniature golf course, Miniature golf course. H&r block sign in Museum eating facilities, Museum eating facilities. H&r block sign in Museum greeting card sales, Museum greeting card sales. H&r block sign in Pet boarding and grooming services, Pet boarding and grooming services. H&r block sign in Pole rentals, Pole rentals. H&r block sign in Public entertainment activity, Public entertainment activity. H&r block sign in Publishing legal notices, Publishing legal notices. H&r block sign in Regularly conducted, Regularly conducted. H&r block sign in Sales commissions, Sales commissions. H&r block sign in Sales of advertising space, Sales of advertising space. H&r block sign in School facilities, School facilities. H&r block sign in School handicraft shop, School handicraft shop. H&r block sign in Selling donated merchandise, Selling donated merchandise. H&r block sign in Selling endorsements, Selling endorsements. H&r block sign in Sponsoring entertainment events, Sponsoring entertainment events. H&r block sign in Substantially related, Not substantially related. H&r block sign in Trade or business defined, Trade or business. H&r block sign in Travel tour programs, Travel tour programs. H&r block sign in Volunteer workforce, Volunteer workforce. H&r block sign in Yearbook advertising, Yearbook advertising. H&r block sign in Youth residence, Youth residence. H&r block sign in Unstated trade or business Bingo games, Bingo games. H&r block sign in V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. H&r block sign in Prev  Up     Home   More Online Publications
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H&r block sign in 32. H&r block sign in   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. H&r block sign in Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. H&r block sign in  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. H&r block sign in See Taxpayer identification number under Qualifying Person Test, later. H&r block sign in You may have to pay employment taxes. H&r block sign in  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. H&r block sign in 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. H&r block sign in See Employment Taxes for Household Employers , later. H&r block sign in Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. H&r block sign in Tests you must meet to claim the credit. H&r block sign in How to figure the credit. H&r block sign in How to claim the credit. H&r block sign in Employment taxes you may have to pay as a household employer. H&r block sign in You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. H&r block sign in The credit can be up to 35% of your expenses. H&r block sign in To qualify, you must pay these expenses so you can work or look for work. H&r block sign in This credit should not be confused with the child tax credit discussed in chapter 34. H&r block sign in Dependent care benefits. H&r block sign in   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. H&r block sign in You must complete Form 2441, Part III, before you can figure the amount of your credit. H&r block sign in See Dependent Care Benefits under How To Figure the Credit, later. H&r block sign in Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. H&r block sign in The care must be for one or more qualifying persons who are identified on Form 2441. H&r block sign in (See Qualifying Person Test . H&r block sign in ) You (and your spouse if filing jointly) must have earned income during the year. H&r block sign in (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. H&r block sign in ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. H&r block sign in (See Work-Related Expense Test , later. H&r block sign in ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. H&r block sign in 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. H&r block sign in 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. H&r block sign in (See Payments to Relatives or Dependents under Work-Related Expense Test, later. H&r block sign in ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. H&r block sign in If you are married, you must file a joint return, unless an exception applies to you. H&r block sign in (See Joint Return Test , later. H&r block sign in ) You must identify the care provider on your tax return. H&r block sign in (See Provider Identification Test , later. H&r block sign in ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). H&r block sign in (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. H&r block sign in See Reduced Dollar Limit under How To Figure the Credit, later. H&r block sign in ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. H&r block sign in Figure 32-A. H&r block sign in Can You Claim the Credit? Please click here for the text description of the image. H&r block sign in Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. H&r block sign in 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. H&r block sign in Dependent defined. H&r block sign in   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. H&r block sign in To be your dependent, a person must be your qualifying child (or your qualifying relative). H&r block sign in Qualifying child. H&r block sign in   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. H&r block sign in More information. H&r block sign in   For more information about who is a dependent or a qualifying child, see chapter 3. H&r block sign in Physically or mentally not able to care for oneself. H&r block sign in   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. H&r block sign in Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. H&r block sign in Person qualifying for part of year. H&r block sign in   You determine a person's qualifying status each day. H&r block sign in 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. H&r block sign in Also see Yearly limit under Dollar Limit, later. H&r block sign in Birth or death of otherwise qualifying person. H&r block sign in   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. H&r block sign in Taxpayer identification number. H&r block sign in   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). H&r block sign in If the correct information is not shown, the credit may be reduced or disallowed. H&r block sign in Individual taxpayer identification number (ITIN) for aliens. H&r block sign in   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. H&r block sign in The ITIN is entered wherever an SSN is requested on a tax return. H&r block sign in To apply for an ITIN, see Form W-7. H&r block sign in   An ITIN is for tax use only. H&r block sign in It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. H&r block sign in S. H&r block sign in law. H&r block sign in Adoption taxpayer identification number (ATIN). H&r block sign in   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. H&r block sign in File Form W-7A, Application for Taxpayer Identification Number for Pending U. H&r block sign in S. H&r block sign in Adoptions. H&r block sign in Child of divorced or separated parents or parents living apart. H&r block sign in   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. H&r block sign in   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. H&r block sign in 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. H&r block sign in For details and an exception for a parent who works at night, see Pub. H&r block sign in 501. H&r block sign in   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. H&r block sign in Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. H&r block sign in Earned income. H&r block sign in   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. H&r block sign in A net loss from self-employment reduces earned income. H&r block sign in Earned income also includes strike benefits and any disability pay you report as wages. H&r block sign in   Generally, only taxable compensation is included. H&r block sign in However, you can elect to include nontaxable combat pay in earned income. H&r block sign in If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. H&r block sign in (In other words, if one of you makes the election, the other one can also make it but does not have to. H&r block sign in ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. H&r block sign in Members of certain religious faiths opposed to social security. H&r block sign in   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. H&r block sign in See Earned Income Test in Publication 503. H&r block sign in Not earned income. H&r block sign in   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. H&r block sign in S. H&r block sign in trade or business, or Any amount received for work while an inmate in a penal institution. H&r block sign in Rule for student-spouse or spouse not able to care for self. H&r block sign in   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. H&r block sign in (Your spouse also must live with you for more than half the year. H&r block sign in )   If you are filing a joint return, this rule also applies to you. H&r block sign in You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. H&r block sign in   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. H&r block sign in   This rule applies to only one spouse for any one month. H&r block sign in 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. H&r block sign in Full-time student. H&r block sign in   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. H&r block sign in You must have been a full-time student for some part of each of 5 calendar months during the year. H&r block sign in (The months need not be consecutive. H&r block sign in ) School. H&r block sign in   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. H&r block sign in A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. H&r block sign in Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. H&r block sign in Expenses are considered work-related only if both of the following are true. H&r block sign in They allow you (and your spouse if filing jointly) to work or look for work. H&r block sign in They are for a qualifying person's care. H&r block sign in Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. H&r block sign in If you are married, generally both you and your spouse must work or look for work. H&r block sign in 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. H&r block sign in Your work can be for others or in your own business or partnership. H&r block sign in It can be either full time or part time. H&r block sign in Work also includes actively looking for work. H&r block sign in However, if you do not find a job and have no earned income for the year, you cannot take this credit. H&r block sign in See Earned Income Test , earlier. H&r block sign in An expense is not considered work-related merely because you had it while you were working. H&r block sign in The purpose of the expense must be to allow you to work. H&r block sign in Whether your expenses allow you to work or look for work depends on the facts. H&r block sign in Example 1. H&r block sign in The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. H&r block sign in Example 2. H&r block sign in You work during the day. H&r block sign in Your spouse works at night and sleeps during the day. H&r block sign in You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. H&r block sign in Your expenses are considered work-related. H&r block sign in Volunteer work. H&r block sign in    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. H&r block sign in Work for part of year. H&r block sign in   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. H&r block sign in 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. H&r block sign in 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). H&r block sign in Temporary absence from work. H&r block sign in   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. H&r block sign in Instead, you can figure your credit including the expenses you paid for the period of absence. H&r block sign in   An absence of 2 weeks or less is a short, temporary absence. H&r block sign in An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. H&r block sign in Example. H&r block sign in You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. H&r block sign in You become ill and miss 4 months of work but receive sick pay. H&r block sign in You continue to pay the nanny to care for the children while you are ill. H&r block sign in Your absence is not a short, temporary absence, and your expenses are not considered work-related. H&r block sign in Part-time work. H&r block sign in   If you work part-time, you generally must figure your expenses for each day. H&r block sign in 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. H&r block sign in Any day when you work at least 1 hour is a day of work. H&r block sign in Example 1. H&r block sign in You work 3 days a week. H&r block sign in While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. H&r block sign in You can pay the center $150 for any 3 days a week or $250 for 5 days a week. H&r block sign in Your child attends the center 5 days a week. H&r block sign in Your work-related expenses are limited to $150 a week. H&r block sign in Example 2. H&r block sign in The facts are the same as in Example 1 except the center does not offer a 3-day option. H&r block sign in The entire $250 weekly fee may be a work-related expense. H&r block sign in Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. H&r block sign in You do not have to choose the least expensive way of providing care. H&r block sign in 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. H&r block sign in Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. H&r block sign in Expenses for household services qualify if part of the services is for the care of qualifying persons. H&r block sign in See Household services , later. H&r block sign in Expenses not for care. H&r block sign in   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. H&r block sign in 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. H&r block sign in   Child support payments are not for care and do not qualify for the credit. H&r block sign in Education. H&r block sign in   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. H&r block sign in Expenses to attend kindergarten or a higher grade are not expenses for care. H&r block sign in Do not use these expenses to figure your credit. H&r block sign in   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. H&r block sign in   Summer school and tutoring programs are not for care. H&r block sign in Example 1. H&r block sign in You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. H&r block sign in The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. H&r block sign in You can count the total cost when you figure the credit. H&r block sign in Example 2. H&r block sign in You place your 10-year-old child in a boarding school so you can work full time. H&r block sign in Only the part of the boarding school expense that is for the care of your child is a work-related expense. H&r block sign in You can count that part of the expense in figuring your credit if it can be separated from the cost of education. H&r block sign in You cannot count any part of the amount you pay the school for your child's education. H&r block sign in Care outside your home. H&r block sign in   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. H&r block sign in Dependent care center. H&r block sign in   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. H&r block sign in   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. H&r block sign in Camp. H&r block sign in   The cost of sending your child to an overnight camp is not considered a work-related expense. H&r block sign in 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. H&r block sign in Transportation. H&r block sign in   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. H&r block sign in This includes transportation by bus, subway, taxi, or private car. H&r block sign in However, transportation not provided by a care provider is not for the care of a qualifying person. H&r block sign in 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. H&r block sign in Fees and deposits. H&r block sign in   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. H&r block sign in However, a forfeited deposit is not for the care of a qualifying person if care is not provided. H&r block sign in Example 1. H&r block sign in 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. H&r block sign in The fee you paid is a work-related expense. H&r block sign in Example 2. H&r block sign in You placed a deposit with a preschool to reserve a place for your 3-year-old child. H&r block sign in You later sent your child to a different preschool and forfeited the deposit. H&r block sign in The forfeited deposit is not for care and so is not a work-related expense. H&r block sign in Household services. H&r block sign in   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. H&r block sign in   Household services are ordinary and usual services done in and around your home that are necessary to run your home. H&r block sign in They include the services of a housekeeper, maid, or cook. H&r block sign in However, they do not include the services of a chauffeur, bartender, or gardener. H&r block sign in See Household Services in Publication 503 for more information. H&r block sign in   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. H&r block sign in Taxes paid on wages. H&r block sign in   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. H&r block sign in See Employment Taxes for Household Employers , later. H&r block sign in 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. H&r block sign in 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. H&r block sign in Joint Return Test Generally, married couples must file a joint return to take the credit. H&r block sign in 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. H&r block sign in Legally separated. H&r block sign in   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. H&r block sign in You may be eligible to take the credit on your return using head of household filing status. H&r block sign in Married and living apart. H&r block sign in   You are not considered married and are eligible to take the credit if all the following apply. H&r block sign in You file a return apart from your spouse. H&r block sign in Your home is the home of a qualifying person for more than half the year. H&r block sign in You pay more than half the cost of keeping up your home for the year. H&r block sign in Your spouse does not live in your home for the last 6 months of the year. H&r block sign in Costs of keeping up a home. H&r block sign in   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. H&r block sign in   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. H&r block sign in   They also do not include the purchase, permanent improvement, or replacement of property. H&r block sign in For example, you cannot include the cost of replacing a water heater. H&r block sign in However, you can include the cost of repairing a water heater. H&r block sign in Death of spouse. H&r block sign in   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. H&r block sign in If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. H&r block sign in Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. H&r block sign in Use Form 2441, Part I, to show the information. H&r block sign in 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). H&r block sign in Information needed. H&r block sign in   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. H&r block sign in   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. H&r block sign in If the care provider is an organization, then it is the employer identification number (EIN). H&r block sign in   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). H&r block sign in In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. H&r block sign in   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. H&r block sign in Getting the information. H&r block sign in   You can use Form W-10 to request the required information from the care provider. H&r block sign in If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. H&r block sign in    You should keep this information with your tax records. H&r block sign in Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. H&r block sign in Due diligence. H&r block sign in   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. H&r block sign in However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. H&r block sign in   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. H&r block sign in Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. H&r block sign in Provider refusal. H&r block sign in   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). H&r block sign in Enter “See Attached Statement” in the columns calling for the information you do not have. H&r block sign in Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. H&r block sign in Be sure to write your name and social security number on this statement. H&r block sign in The statement will show that you used due diligence in trying to furnish the necessary information. H&r block sign in U. H&r block sign in S. H&r block sign in citizens and resident aliens living abroad. H&r block sign in   If you are living abroad, your care provider may not have, and may not be required to get, a U. H&r block sign in S. H&r block sign in taxpayer identification number (for example, an SSN or EIN). H&r block sign in If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. H&r block sign in How To Figure the Credit Your credit is a percentage of your work-related expenses. H&r block sign in Your expenses are subject to the earned income limit and the dollar limit. H&r block sign in The percentage is based on your adjusted gross income. H&r block sign in Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. H&r block sign in Expenses prepaid in an earlier year. H&r block sign in   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. H&r block sign in Claim the expenses for the later year as if they were actually paid in that later year. H&r block sign in Expenses not paid until the following year. H&r block sign in   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. H&r block sign in You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. H&r block sign in See Payments for prior year's expenses under Amount of Credit in Publication 503. H&r block sign in    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. H&r block sign in You may be able to claim a credit for them on your 2014 return. H&r block sign in Expenses reimbursed. H&r block sign in   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. H&r block sign in Example. H&r block sign in You paid work-related expenses of $3,000. H&r block sign in You are reimbursed $2,000 by a state social services agency. H&r block sign in You can use only $1,000 to figure your credit. H&r block sign in Medical expenses. H&r block sign in   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. H&r block sign in You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. H&r block sign in   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. H&r block sign in However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. H&r block sign in    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. H&r block sign in Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. H&r block sign in See Reduced Dollar Limit , later. H&r block sign in But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. H&r block sign in Dependent care benefits. H&r block sign in   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. H&r block sign in Your salary may have been reduced to pay for these benefits. H&r block sign in If you received benefits as an employee, they should be shown in box 10 of your Form W-2. H&r block sign in See Statement for employee , later. H&r block sign in Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. H&r block sign in Enter the amount of these benefits on Form 2441, Part III, line 12. H&r block sign in Exclusion or deduction. H&r block sign in   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. H&r block sign in Your employer can tell you whether your benefit plan qualifies. H&r block sign in To claim the exclusion, you must complete Part III of Form 2441. H&r block sign in You cannot use Form 1040EZ. H&r block sign in   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. H&r block sign in Therefore, you would not get an exclusion from wages. H&r block sign in Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. H&r block sign in To claim the deduction, you must use Form 2441. H&r block sign in   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). H&r block sign in 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. H&r block sign in See Earned Income Limit, later. H&r block sign in    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. H&r block sign in Statement for employee. H&r block sign in   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. H&r block sign in Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. H&r block sign in Effect of exclusion on credit. H&r block sign in   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. H&r block sign in 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. H&r block sign in Earned income is defined under Earned Income Test , earlier. H&r block sign in 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. H&r block sign in Separated spouse. H&r block sign in   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. H&r block sign in Use only your income in figuring the earned income limit. H&r block sign in Surviving spouse. H&r block sign in   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. H&r block sign in Community property laws. H&r block sign in   You should disregard community property laws when you figure earned income for this credit. H&r block sign in You or your spouse is a student or not able to care for self. H&r block sign in   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. H&r block sign in 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. H&r block sign in Spouse works. H&r block sign in   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. H&r block sign in Spouse qualifies for part of month. H&r block sign in    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. H&r block sign in You are a student or not able to care for self. H&r block sign in   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. H&r block sign in 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). H&r block sign in If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. H&r block sign in Both spouses qualify. H&r block sign in   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. H&r block sign in Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. H&r block sign in This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. H&r block sign in If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. H&r block sign in This $6,000 limit does not need to be divided equally among them. H&r block sign in 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. H&r block sign in Yearly limit. H&r block sign in   The dollar limit is a yearly limit. H&r block sign in The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. H&r block sign in Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. H&r block sign in Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. H&r block sign in 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. H&r block sign in Your reduced dollar limit is figured on Form 2441, Part III. H&r block sign in See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. H&r block sign in Example 1. H&r block sign in George is a widower with one child and earns $24,000 a year. H&r block sign in 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. H&r block sign in His employer pays an additional $1,000 under a dependent care benefit plan. H&r block sign in This $1,000 is excluded from George's income. H&r block sign in 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. H&r block sign in This is because his dollar limit is reduced as shown next. H&r block sign in   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. H&r block sign in Randall is married and both he and his wife are employed. H&r block sign in Each has earned income in excess of $6,000. H&r block sign in They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. H&r block sign in Randall's work-related expenses are $6,000 for the year. H&r block sign in 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. H&r block sign in Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. H&r block sign in 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. H&r block sign in This is because his dollar limit is reduced as shown next. H&r block sign in   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. H&r block sign in This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. H&r block sign in The following table shows the percentage to use based on adjusted gross income. H&r block sign in   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. H&r block sign in You cannot claim the credit on Form 1040EZ. H&r block sign in Form 1040 or 1040A. H&r block sign in   You must complete Form 2441 and attach it to your Form 1040 or 1040A. H&r block sign in Enter the credit on Form 1040, line 48, or Form 1040A, line 29. H&r block sign in Limit on credit. H&r block sign in   The amount of credit you can claim is generally limited to the amount of your tax. H&r block sign in For more information, see the Instructions for Form 2441. H&r block sign in Tax credit not refundable. H&r block sign in   You cannot get a refund for any part of the credit that is more than this limit. H&r block sign in Recordkeeping. H&r block sign in You should keep records of your work-related expenses. H&r block sign in Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. H&r block sign in Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . H&r block sign in 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. H&r block sign in If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. H&r block sign in If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. H&r block sign in Self-employed persons who are in business for themselves are not household employees. H&r block sign in 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. H&r block sign in 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. H&r block sign in This control could include providing rules of conduct and appearance and requiring regular reports. H&r block sign in In this case, you do not have to pay employment taxes. H&r block sign in 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. H&r block sign in If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. H&r block sign in Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. H&r block sign in Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. H&r block sign in Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. H&r block sign in For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. H&r block sign in State employment tax. H&r block sign in   You may also have to pay state unemployment tax. H&r block sign in Contact your state unemployment tax office for information. H&r block sign in You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. H&r block sign in For a list of state unemployment tax agencies, visit the U. H&r block sign in S. H&r block sign in Department of Labor's website. H&r block sign in A link to that website is in Publication 926, or you can find it with an online search. H&r block sign in Prev  Up  Next   Home   More Online Publications