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Tax File Extension

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Tax File Extension

Tax file extension 32. Tax file extension   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. Tax file extension Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Tax file extension  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Tax file extension See Taxpayer identification number under Qualifying Person Test, later. Tax file extension You may have to pay employment taxes. Tax file extension  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. Tax file extension 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. Tax file extension See Employment Taxes for Household Employers , later. Tax file extension Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Tax file extension Tests you must meet to claim the credit. Tax file extension How to figure the credit. Tax file extension How to claim the credit. Tax file extension Employment taxes you may have to pay as a household employer. Tax file extension 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. Tax file extension The credit can be up to 35% of your expenses. Tax file extension To qualify, you must pay these expenses so you can work or look for work. Tax file extension This credit should not be confused with the child tax credit discussed in chapter 34. Tax file extension Dependent care benefits. Tax file extension   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. Tax file extension You must complete Form 2441, Part III, before you can figure the amount of your credit. Tax file extension See Dependent Care Benefits under How To Figure the Credit, later. Tax file extension 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. Tax file extension The care must be for one or more qualifying persons who are identified on Form 2441. Tax file extension (See Qualifying Person Test . Tax file extension ) You (and your spouse if filing jointly) must have earned income during the year. Tax file extension (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Tax file extension ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Tax file extension (See Work-Related Expense Test , later. Tax file extension ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Tax file extension 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. Tax file extension 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. Tax file extension (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Tax file extension ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Tax file extension If you are married, you must file a joint return, unless an exception applies to you. Tax file extension (See Joint Return Test , later. Tax file extension ) You must identify the care provider on your tax return. Tax file extension (See Provider Identification Test , later. Tax file extension ) 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). Tax file extension (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. Tax file extension See Reduced Dollar Limit under How To Figure the Credit, later. Tax file extension ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Tax file extension Figure 32-A. Tax file extension Can You Claim the Credit? Please click here for the text description of the image. Tax file extension 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. Tax file extension 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. Tax file extension Dependent defined. Tax file extension   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Tax file extension To be your dependent, a person must be your qualifying child (or your qualifying relative). Tax file extension Qualifying child. Tax file extension   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Tax file extension More information. Tax file extension   For more information about who is a dependent or a qualifying child, see chapter 3. Tax file extension Physically or mentally not able to care for oneself. Tax file extension   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Tax file extension Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Tax file extension Person qualifying for part of year. Tax file extension   You determine a person's qualifying status each day. Tax file extension 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. Tax file extension Also see Yearly limit under Dollar Limit, later. Tax file extension Birth or death of otherwise qualifying person. Tax file extension   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. Tax file extension Taxpayer identification number. Tax file extension   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Tax file extension If the correct information is not shown, the credit may be reduced or disallowed. Tax file extension Individual taxpayer identification number (ITIN) for aliens. Tax file extension   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. Tax file extension The ITIN is entered wherever an SSN is requested on a tax return. Tax file extension To apply for an ITIN, see Form W-7. Tax file extension   An ITIN is for tax use only. Tax file extension It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Tax file extension S. Tax file extension law. Tax file extension Adoption taxpayer identification number (ATIN). Tax file extension   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. Tax file extension File Form W-7A, Application for Taxpayer Identification Number for Pending U. Tax file extension S. Tax file extension Adoptions. Tax file extension Child of divorced or separated parents or parents living apart. Tax file extension   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. Tax file extension   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Tax file extension 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. Tax file extension For details and an exception for a parent who works at night, see Pub. Tax file extension 501. Tax file extension   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. Tax file extension Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Tax file extension Earned income. Tax file extension   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Tax file extension A net loss from self-employment reduces earned income. Tax file extension Earned income also includes strike benefits and any disability pay you report as wages. Tax file extension   Generally, only taxable compensation is included. Tax file extension However, you can elect to include nontaxable combat pay in earned income. Tax file extension If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Tax file extension (In other words, if one of you makes the election, the other one can also make it but does not have to. Tax file extension ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Tax file extension Members of certain religious faiths opposed to social security. Tax file extension   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. Tax file extension See Earned Income Test in Publication 503. Tax file extension Not earned income. Tax file extension   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. Tax file extension S. Tax file extension trade or business, or Any amount received for work while an inmate in a penal institution. Tax file extension Rule for student-spouse or spouse not able to care for self. Tax file extension   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. Tax file extension (Your spouse also must live with you for more than half the year. Tax file extension )   If you are filing a joint return, this rule also applies to you. Tax file extension You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Tax file extension   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Tax file extension   This rule applies to only one spouse for any one month. Tax file extension 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. Tax file extension Full-time student. Tax file extension   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. Tax file extension You must have been a full-time student for some part of each of 5 calendar months during the year. Tax file extension (The months need not be consecutive. Tax file extension ) School. Tax file extension   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Tax file extension A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Tax file extension Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Tax file extension Expenses are considered work-related only if both of the following are true. Tax file extension They allow you (and your spouse if filing jointly) to work or look for work. Tax file extension They are for a qualifying person's care. Tax file extension Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Tax file extension If you are married, generally both you and your spouse must work or look for work. Tax file extension 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. Tax file extension Your work can be for others or in your own business or partnership. Tax file extension It can be either full time or part time. Tax file extension Work also includes actively looking for work. Tax file extension However, if you do not find a job and have no earned income for the year, you cannot take this credit. Tax file extension See Earned Income Test , earlier. Tax file extension An expense is not considered work-related merely because you had it while you were working. Tax file extension The purpose of the expense must be to allow you to work. Tax file extension Whether your expenses allow you to work or look for work depends on the facts. Tax file extension Example 1. Tax file extension The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Tax file extension Example 2. Tax file extension You work during the day. Tax file extension Your spouse works at night and sleeps during the day. Tax file extension You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Tax file extension Your expenses are considered work-related. Tax file extension Volunteer work. Tax file extension    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Tax file extension Work for part of year. Tax file extension   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. Tax file extension 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. Tax file extension 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). Tax file extension Temporary absence from work. Tax file extension   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. Tax file extension Instead, you can figure your credit including the expenses you paid for the period of absence. Tax file extension   An absence of 2 weeks or less is a short, temporary absence. Tax file extension An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Tax file extension Example. Tax file extension You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Tax file extension You become ill and miss 4 months of work but receive sick pay. Tax file extension You continue to pay the nanny to care for the children while you are ill. Tax file extension Your absence is not a short, temporary absence, and your expenses are not considered work-related. Tax file extension Part-time work. Tax file extension   If you work part-time, you generally must figure your expenses for each day. Tax file extension 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. Tax file extension Any day when you work at least 1 hour is a day of work. Tax file extension Example 1. Tax file extension You work 3 days a week. Tax file extension While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Tax file extension You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Tax file extension Your child attends the center 5 days a week. Tax file extension Your work-related expenses are limited to $150 a week. Tax file extension Example 2. Tax file extension The facts are the same as in Example 1 except the center does not offer a 3-day option. Tax file extension The entire $250 weekly fee may be a work-related expense. Tax file extension Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Tax file extension You do not have to choose the least expensive way of providing care. Tax file extension 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. Tax file extension Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Tax file extension Expenses for household services qualify if part of the services is for the care of qualifying persons. Tax file extension See Household services , later. Tax file extension Expenses not for care. Tax file extension   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Tax file extension 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. Tax file extension   Child support payments are not for care and do not qualify for the credit. Tax file extension Education. Tax file extension   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Tax file extension Expenses to attend kindergarten or a higher grade are not expenses for care. Tax file extension Do not use these expenses to figure your credit. Tax file extension   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Tax file extension   Summer school and tutoring programs are not for care. Tax file extension Example 1. Tax file extension 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. Tax file extension The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Tax file extension You can count the total cost when you figure the credit. Tax file extension Example 2. Tax file extension You place your 10-year-old child in a boarding school so you can work full time. Tax file extension Only the part of the boarding school expense that is for the care of your child is a work-related expense. Tax file extension You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Tax file extension You cannot count any part of the amount you pay the school for your child's education. Tax file extension Care outside your home. Tax file extension   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. Tax file extension Dependent care center. Tax file extension   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. Tax file extension   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. Tax file extension Camp. Tax file extension   The cost of sending your child to an overnight camp is not considered a work-related expense. Tax file extension 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. Tax file extension Transportation. Tax file extension   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. Tax file extension This includes transportation by bus, subway, taxi, or private car. Tax file extension However, transportation not provided by a care provider is not for the care of a qualifying person. Tax file extension 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. Tax file extension Fees and deposits. Tax file extension   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. Tax file extension However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Tax file extension Example 1. Tax file extension 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. Tax file extension The fee you paid is a work-related expense. Tax file extension Example 2. Tax file extension You placed a deposit with a preschool to reserve a place for your 3-year-old child. Tax file extension You later sent your child to a different preschool and forfeited the deposit. Tax file extension The forfeited deposit is not for care and so is not a work-related expense. Tax file extension Household services. Tax file extension   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. Tax file extension   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Tax file extension They include the services of a housekeeper, maid, or cook. Tax file extension However, they do not include the services of a chauffeur, bartender, or gardener. Tax file extension See Household Services in Publication 503 for more information. Tax file extension   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Tax file extension Taxes paid on wages. Tax file extension   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Tax file extension See Employment Taxes for Household Employers , later. Tax file extension 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. Tax file extension 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. Tax file extension Joint Return Test Generally, married couples must file a joint return to take the credit. Tax file extension 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. Tax file extension Legally separated. Tax file extension   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Tax file extension You may be eligible to take the credit on your return using head of household filing status. Tax file extension Married and living apart. Tax file extension   You are not considered married and are eligible to take the credit if all the following apply. Tax file extension You file a return apart from your spouse. Tax file extension Your home is the home of a qualifying person for more than half the year. Tax file extension You pay more than half the cost of keeping up your home for the year. Tax file extension Your spouse does not live in your home for the last 6 months of the year. Tax file extension Costs of keeping up a home. Tax file extension   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. Tax file extension   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Tax file extension   They also do not include the purchase, permanent improvement, or replacement of property. Tax file extension For example, you cannot include the cost of replacing a water heater. Tax file extension However, you can include the cost of repairing a water heater. Tax file extension Death of spouse. Tax file extension   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. Tax file extension If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Tax file extension Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Tax file extension Use Form 2441, Part I, to show the information. Tax file extension 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). Tax file extension Information needed. Tax file extension   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Tax file extension   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Tax file extension If the care provider is an organization, then it is the employer identification number (EIN). Tax file extension   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). Tax file extension In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Tax file extension   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. Tax file extension Getting the information. Tax file extension   You can use Form W-10 to request the required information from the care provider. Tax file extension 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. Tax file extension    You should keep this information with your tax records. Tax file extension Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Tax file extension Due diligence. Tax file extension   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Tax file extension However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Tax file extension   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. Tax file extension Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Tax file extension Provider refusal. Tax file extension   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). Tax file extension Enter “See Attached Statement” in the columns calling for the information you do not have. Tax file extension Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Tax file extension Be sure to write your name and social security number on this statement. Tax file extension The statement will show that you used due diligence in trying to furnish the necessary information. Tax file extension U. Tax file extension S. Tax file extension citizens and resident aliens living abroad. Tax file extension   If you are living abroad, your care provider may not have, and may not be required to get, a U. Tax file extension S. Tax file extension taxpayer identification number (for example, an SSN or EIN). Tax file extension If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Tax file extension How To Figure the Credit Your credit is a percentage of your work-related expenses. Tax file extension Your expenses are subject to the earned income limit and the dollar limit. Tax file extension The percentage is based on your adjusted gross income. Tax file extension Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Tax file extension Expenses prepaid in an earlier year. Tax file extension   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Tax file extension Claim the expenses for the later year as if they were actually paid in that later year. Tax file extension Expenses not paid until the following year. Tax file extension   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Tax file extension You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Tax file extension See Payments for prior year's expenses under Amount of Credit in Publication 503. Tax file extension    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Tax file extension You may be able to claim a credit for them on your 2014 return. Tax file extension Expenses reimbursed. Tax file extension   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. Tax file extension Example. Tax file extension You paid work-related expenses of $3,000. Tax file extension You are reimbursed $2,000 by a state social services agency. Tax file extension You can use only $1,000 to figure your credit. Tax file extension Medical expenses. Tax file extension   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. Tax file extension You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Tax file extension   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. Tax file extension However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Tax file extension    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Tax file extension Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Tax file extension See Reduced Dollar Limit , later. Tax file extension But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Tax file extension Dependent care benefits. Tax file extension   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. Tax file extension Your salary may have been reduced to pay for these benefits. Tax file extension If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Tax file extension See Statement for employee , later. Tax file extension Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Tax file extension Enter the amount of these benefits on Form 2441, Part III, line 12. Tax file extension Exclusion or deduction. Tax file extension   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Tax file extension Your employer can tell you whether your benefit plan qualifies. Tax file extension To claim the exclusion, you must complete Part III of Form 2441. Tax file extension You cannot use Form 1040EZ. Tax file extension   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Tax file extension Therefore, you would not get an exclusion from wages. Tax file extension Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Tax file extension To claim the deduction, you must use Form 2441. Tax file extension   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). Tax file extension 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. Tax file extension See Earned Income Limit, later. Tax file extension    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. Tax file extension Statement for employee. Tax file extension   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. Tax file extension Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Tax file extension Effect of exclusion on credit. Tax file extension   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. Tax file extension 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. Tax file extension Earned income is defined under Earned Income Test , earlier. Tax file extension 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. Tax file extension Separated spouse. Tax file extension   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. Tax file extension Use only your income in figuring the earned income limit. Tax file extension Surviving spouse. Tax file extension   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. Tax file extension Community property laws. Tax file extension   You should disregard community property laws when you figure earned income for this credit. Tax file extension You or your spouse is a student or not able to care for self. Tax file extension   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Tax file extension 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. Tax file extension Spouse works. Tax file extension   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Tax file extension Spouse qualifies for part of month. Tax file extension    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. Tax file extension You are a student or not able to care for self. Tax file extension   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Tax file extension 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). Tax file extension If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Tax file extension Both spouses qualify. Tax file extension   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. Tax file extension Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Tax file extension This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Tax file extension If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Tax file extension This $6,000 limit does not need to be divided equally among them. Tax file extension 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. Tax file extension Yearly limit. Tax file extension   The dollar limit is a yearly limit. Tax file extension The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Tax file extension Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Tax file extension Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Tax file extension 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. Tax file extension Your reduced dollar limit is figured on Form 2441, Part III. Tax file extension See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Tax file extension Example 1. Tax file extension George is a widower with one child and earns $24,000 a year. Tax file extension 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. Tax file extension His employer pays an additional $1,000 under a dependent care benefit plan. Tax file extension This $1,000 is excluded from George's income. Tax file extension 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. Tax file extension This is because his dollar limit is reduced as shown next. Tax file extension   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. Tax file extension Randall is married and both he and his wife are employed. Tax file extension Each has earned income in excess of $6,000. Tax file extension They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Tax file extension Randall's work-related expenses are $6,000 for the year. Tax file extension 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. Tax file extension Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Tax file extension 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. Tax file extension This is because his dollar limit is reduced as shown next. Tax file extension   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. Tax file extension This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Tax file extension The following table shows the percentage to use based on adjusted gross income. Tax file extension   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. Tax file extension You cannot claim the credit on Form 1040EZ. Tax file extension Form 1040 or 1040A. Tax file extension   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Tax file extension Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Tax file extension Limit on credit. Tax file extension   The amount of credit you can claim is generally limited to the amount of your tax. Tax file extension For more information, see the Instructions for Form 2441. Tax file extension Tax credit not refundable. Tax file extension   You cannot get a refund for any part of the credit that is more than this limit. Tax file extension Recordkeeping. Tax file extension You should keep records of your work-related expenses. Tax file extension 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. Tax file extension Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Tax file extension 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. Tax file extension If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Tax file extension If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Tax file extension Self-employed persons who are in business for themselves are not household employees. Tax file extension 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. Tax file extension 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. Tax file extension This control could include providing rules of conduct and appearance and requiring regular reports. Tax file extension In this case, you do not have to pay employment taxes. Tax file extension 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. Tax file extension If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Tax file extension Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Tax file extension Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Tax file extension Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Tax file extension For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Tax file extension State employment tax. Tax file extension   You may also have to pay state unemployment tax. Tax file extension Contact your state unemployment tax office for information. Tax file extension You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax file extension For a list of state unemployment tax agencies, visit the U. Tax file extension S. Tax file extension Department of Labor's website. Tax file extension A link to that website is in Publication 926, or you can find it with an online search. Tax file extension Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Massachusetts

Face-to-face Tax Help

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

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

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

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

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

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

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

 City Street Address  Days/Hours of Service  Telephone* 
Boston  JFK Federal Building
15 New Sudbury St.
Boston, MA  02203 

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


Services Provided

(617) 316-2850 
Brockton  120 Liberty St.
Brockton, MA 02301 

Monday - Friday - 8:30 a.m.- 4:30 p.m.
**(Closed for lunch 1:00 p.m. – 2:00 p.m. from 1/2 - 4/15)** 
 

Services Provided

(508) 586-4671 
Fitchburg  881 Main St.
Fitchburg, MA 01420 

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

 

Services Provided

(978) 342-0016
Hyannis  75 Perseverance Way
Hyannis, MA 02601 

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

 

Services Provided

(508) 775-0029 
Pittsfield  78 Center St.
Pittsfield, MA 01201 

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

 

Services Provided

(413) 499-1573 
Springfield  1550 Main St.
Springfield, MA 01103 

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

Services Provided

(413) 788-0284 
Stoneham  1 Montvale Ave.
Stoneham, MA 02180 

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

 

Services Provided

(781) 835-4350 
Worcester  120 Front St.
Worcester, MA 01608 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

 Services Provided

(508) 793-8227 

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

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

The Taxpayer Advocate Service: Call (617) 316-2690 in Boston or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

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

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

Internal Revenue Service
25 New Sudbury St. Stop 20826
Boston, MA 02203

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The Tax File Extension

Tax file extension Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. Tax file extension Anexos C, Empleado estatutario. Tax file extension , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Tax file extension C-EZ, Empleado estatutario. Tax file extension , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Tax file extension EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Tax file extension , Anexo EIC SE, Miembro del clero. Tax file extension , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Tax file extension Anualidades, Cálculo del ingreso del trabajo. Tax file extension Asignación básica para el sustento (BAS), Paga militar no tributable. Tax file extension Asignación básica para la vivienda (BAH), Paga militar no tributable. Tax file extension Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. Tax file extension Bienes gananciales, Bienes gananciales. Tax file extension , Bienes gananciales. Tax file extension C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. Tax file extension Clero, Miembro del clero. Tax file extension Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. Tax file extension D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Tax file extension E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. Tax file extension Empleado estatutario, Empleado estatutario. Tax file extension , Empleados estatutarios. Tax file extension Escuela, Definición de escuela. Tax file extension Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. Tax file extension , Estados Unidos. Tax file extension Estudiante, Definición de estudiante. Tax file extension Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). Tax file extension , Si no tiene un número de Seguro Social (SSN). Tax file extension , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Tax file extension , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). Tax file extension , Si no tiene un número de Seguro Social (SSN). Tax file extension , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Tax file extension , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). Tax file extension , Si no tiene un número de Seguro Social (SSN). Tax file extension , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Tax file extension 1040X, Si no tiene un número de Seguro Social (SSN). Tax file extension , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Tax file extension 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). Tax file extension , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Tax file extension 4868(SP), Si no tiene un número de Seguro Social (SSN). Tax file extension , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Tax file extension 8332, Requisito especial para padres divorciados o separados (o que viven aparte). Tax file extension 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. Tax file extension , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. Tax file extension , Paga militar no tributable. Tax file extension , Servicio activo prolongado. Tax file extension H Hijo Hijo adoptivo, Hijo adoptivo. Tax file extension Hijo casado, Hijo casado. Tax file extension Hijo de crianza, Hijo de crianza. Tax file extension Hijo secuestrado, Hijo secuestrado. Tax file extension Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. Tax file extension Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. Tax file extension Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. Tax file extension Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. Tax file extension Estados Unidos, Estados Unidos. Tax file extension Militar, Personal militar destacado fuera de los Estados Unidos. Tax file extension , Personal militar destacado fuera de los Estados Unidos. Tax file extension Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. Tax file extension Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. Tax file extension Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. Tax file extension , Ingresos netos del trabajo por cuenta propia de $400 o más. Tax file extension Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. Tax file extension Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. Tax file extension , Personal militar destacado fuera de los Estados Unidos. Tax file extension Paga no tributable, Paga militar no tributable. Tax file extension Paga no tributable por combate, Opción de incluir la paga no tributable por combate. Tax file extension , Paga no tributable por combate. Tax file extension Paga por combate, Opción de incluir la paga no tributable por combate. Tax file extension , Paga militar no tributable. Tax file extension Ministro, Vivienda de un ministro de una orden religiosa. Tax file extension N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. Tax file extension Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. Tax file extension , Hijo casado. Tax file extension Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. Tax file extension P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Tax file extension Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. Tax file extension Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. Tax file extension Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. Tax file extension Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Tax file extension Propinas, sueldos y salarios, Salarios, sueldos y propinas. Tax file extension Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. Tax file extension , Cálculo del ingreso del trabajo. Tax file extension Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. Tax file extension , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). Tax file extension Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Tax file extension S Salarios, sueldos y propinas, Salarios, sueldos y propinas. Tax file extension Secuestro, hijo, Hijo secuestrado. Tax file extension Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Tax file extension Servicio activo prolongado, Servicio activo prolongado. Tax file extension Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Tax file extension Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. Tax file extension Sin Hogar, albergues para personas, Albergues para personas sin hogar. Tax file extension T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. Tax file extension V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications