Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Unemployment Taxes 2011

Where Can I File My 2011 Taxes OnlineFree Tax Usa Coupon CodeState Taxes Online For FreeHow To Fill Out 1040x Form10 40 EzFederal Tax Forms And State FormsIrs Gov Forms2012 1040ez Tax FormFree Irs Extension FormState Income TaxesE File 1040x FreeFile 2012 Taxes TurbotaxFile 1040ez Online FreeFile Tax Return For 2012Free E File 1040ezAmended Tax Returns2014 Tax FormsEz Tax Form 2011Vita Irs OrgTax ReturnH&r Block Tax SoftwareIrs Tax Forms1040ez TaxesFile 2012 Federal TaxesFree 1040ez Tax FormPrior Year Tax FormsAmended Tax Return 2012Turbo State Tax FreeWhen Can You File TaxesFile 2007 Taxes FreeFree State Tax Preparation OnlineFile Taxes From 20112010 Tax Form 1040xIrs FreeH&r Block Coupons 2012 PrintableAmend My 2011 Tax ReturnTurbo Tax AmendmentWhere Can I Get 1040ez Tax Forms FreeH And R Block On LineI Still Need To File My 2012 Taxes

Unemployment Taxes 2011

Unemployment taxes 2011 Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Unemployment taxes 2011 Please click the link to view the image. Unemployment taxes 2011 Form 1040A, page 1, for Joshua A. Unemployment taxes 2011 Blake This image is too large to be displayed in the current screen. Unemployment taxes 2011 Please click the link to view the image. Unemployment taxes 2011 Form 1040A, page 2, for Joshua A. Unemployment taxes 2011 Blake This image is too large to be displayed in the current screen. Unemployment taxes 2011 Please click the link to view the image. Unemployment taxes 2011 Form 8615 for Joshua A. Unemployment taxes 2011 Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Unemployment taxes 2011 Enter the amount from Form 1040A, line 27 1. Unemployment taxes 2011 48,800*       2. Unemployment taxes 2011 Enter the amount from Form 1040A, line 9b 2. Unemployment taxes 2011 300*           3. Unemployment taxes 2011 Enter the amount from Form 1040A, line 10 3. Unemployment taxes 2011 200*           4. Unemployment taxes 2011 Add lines 2 and 3 4. Unemployment taxes 2011 500       5. Unemployment taxes 2011 Subtract line 4 from line 1. Unemployment taxes 2011 If zero or less, enter -0- 5. Unemployment taxes 2011 48,300       6. Unemployment taxes 2011 Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Unemployment taxes 2011 48,800*         $48,600 if head of household. Unemployment taxes 2011                   7. Unemployment taxes 2011 Enter the smaller of line 5 or line 6 7. Unemployment taxes 2011 48,300       8. Unemployment taxes 2011 Subtract line 7 from line 6. Unemployment taxes 2011 This amount is taxed at 0% 8. Unemployment taxes 2011   500       9. Unemployment taxes 2011 Enter the smaller of line 1 or line 4 9. Unemployment taxes 2011 500       10. Unemployment taxes 2011 Enter the amount from line 8 10. Unemployment taxes 2011   500       11. Unemployment taxes 2011 Subtract line 10 from line 9 11. Unemployment taxes 2011  -0-       12. Unemployment taxes 2011 Multiply line 11 by 15% (. Unemployment taxes 2011 15) 12. Unemployment taxes 2011 -0-   13. Unemployment taxes 2011 Use the Tax Table to figure the tax on the amount on line 5. Unemployment taxes 2011 Enter the tax here 13. Unemployment taxes 2011 6,356   14. Unemployment taxes 2011 Add lines 12 and 13 14. Unemployment taxes 2011 6,356   15. Unemployment taxes 2011 Use the Tax Table to figure the tax on the amount on line 1. Unemployment taxes 2011 Enter the tax here 15. Unemployment taxes 2011 6,431   16. Unemployment taxes 2011 Tax on all taxable income. Unemployment taxes 2011 Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Unemployment taxes 2011 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. Unemployment taxes 2011 Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Unemployment taxes 2011 Enter the amount from Form 1040A, line 27 1. Unemployment taxes 2011 1,650*       2. Unemployment taxes 2011 Enter the amount from Form 1040A, line 9b 2. Unemployment taxes 2011 750*           3. Unemployment taxes 2011 Enter the amount from Form 1040A, line 10 3. Unemployment taxes 2011 500*           4. Unemployment taxes 2011 Add lines 2 and 3 4. Unemployment taxes 2011 1,250       5. Unemployment taxes 2011 Subtract line 4 from line 1. Unemployment taxes 2011 If zero or less, enter -0- 5. Unemployment taxes 2011  400       6. Unemployment taxes 2011 Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Unemployment taxes 2011 1,650*         $48,600 if head of household. Unemployment taxes 2011                   7. Unemployment taxes 2011 Enter the smaller of line 5 or line 6 7. Unemployment taxes 2011   400       8. Unemployment taxes 2011 Subtract line 7 from line 6. Unemployment taxes 2011 This amount is taxed at 0% 8. Unemployment taxes 2011 1,250       9. Unemployment taxes 2011 Enter the smaller of line 1 or line 4 9. Unemployment taxes 2011 1,250       10. Unemployment taxes 2011 Enter the amount from line 8 10. Unemployment taxes 2011 1,250       11. Unemployment taxes 2011 Subtract line 10 from line 9 11. Unemployment taxes 2011 -0-       12. Unemployment taxes 2011 Multiply line 11 by 15% (. Unemployment taxes 2011 15) 12. Unemployment taxes 2011 -0-   13. Unemployment taxes 2011 Use the Tax Table to figure the tax on the amount on line 5. Unemployment taxes 2011 Enter the tax here 13. Unemployment taxes 2011 41*   14. Unemployment taxes 2011 Add lines 12 and 13 14. Unemployment taxes 2011 41   15. Unemployment taxes 2011 Use the Tax Table to figure the tax on the amount on line 1. Unemployment taxes 2011 Enter the tax here 15. Unemployment taxes 2011 166*   16. Unemployment taxes 2011 Tax on all taxable income. Unemployment taxes 2011 Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Unemployment taxes 2011 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. Unemployment taxes 2011 Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Unemployment taxes 2011 Enter the amount from Form 1040A, line 27 1. Unemployment taxes 2011 2,450       2. Unemployment taxes 2011 Enter the amount from Form 1040A, line 9b 2. Unemployment taxes 2011 1,050           3. Unemployment taxes 2011 Enter the amount from Form 1040A, line 10 3. Unemployment taxes 2011 700           4. Unemployment taxes 2011 Add lines 2 and 3 4. Unemployment taxes 2011 1,750       5. Unemployment taxes 2011 Subtract line 4 from line 1. Unemployment taxes 2011 If zero or less, enter -0- 5. Unemployment taxes 2011    700       6. Unemployment taxes 2011 Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Unemployment taxes 2011 2,450         $48,600 if head of household. Unemployment taxes 2011                   7. Unemployment taxes 2011 Enter the smaller of line 5 or line 6 7. Unemployment taxes 2011  700       8. Unemployment taxes 2011 Subtract line 7 from line 6. Unemployment taxes 2011 This amount is taxed at 0% 8. Unemployment taxes 2011 1,750       9. Unemployment taxes 2011 Enter the smaller of line 1 or line 4 9. Unemployment taxes 2011 1,750       10. Unemployment taxes 2011 Enter the amount from line 8 10. Unemployment taxes 2011 1,750       11. Unemployment taxes 2011 Subtract line 10 from line 9 11. Unemployment taxes 2011 -0-       12. Unemployment taxes 2011 Multiply line 11 by 15% (. Unemployment taxes 2011 15) 12. Unemployment taxes 2011 -0-   13. Unemployment taxes 2011 Use the Tax Table to figure the tax on the amount on line 5. Unemployment taxes 2011 Enter the tax here 13. Unemployment taxes 2011  71   14. Unemployment taxes 2011 Add lines 12 and 13 14. Unemployment taxes 2011  71   15. Unemployment taxes 2011 Use the Tax Table to figure the tax on the amount on line 1. Unemployment taxes 2011 Enter the tax here 15. Unemployment taxes 2011 246   16. Unemployment taxes 2011 Tax on all taxable income. Unemployment taxes 2011 Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Unemployment taxes 2011  71         How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Unemployment taxes 2011 Free help with your tax return. Unemployment taxes 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. Unemployment taxes 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Unemployment taxes 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Unemployment taxes 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Unemployment taxes 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Unemployment taxes 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Unemployment taxes 2011 gov, download the IRS2Go app, or call 1-800-906-9887. Unemployment taxes 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Unemployment taxes 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Unemployment taxes 2011 aarp. Unemployment taxes 2011 org/money/taxaide or call 1-888-227-7669. Unemployment taxes 2011 For more information on these programs, go to IRS. Unemployment taxes 2011 gov and enter “VITA” in the search box. Unemployment taxes 2011 Internet. Unemployment taxes 2011    IRS. Unemployment taxes 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Unemployment taxes 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Unemployment taxes 2011 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Unemployment taxes 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Unemployment taxes 2011 gov or download the IRS2Go app and select the Refund Status option. Unemployment taxes 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Unemployment taxes 2011 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Unemployment taxes 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Unemployment taxes 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Unemployment taxes 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. Unemployment taxes 2011 No need to wait on the phone or stand in line. Unemployment taxes 2011 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Unemployment taxes 2011 When you reach the response screen, you can print the entire interview and the final response for your records. Unemployment taxes 2011 New subject areas are added on a regular basis. Unemployment taxes 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Unemployment taxes 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Unemployment taxes 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Unemployment taxes 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Unemployment taxes 2011 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Unemployment taxes 2011 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Unemployment taxes 2011 You can also ask the IRS to mail a return or an account transcript to you. Unemployment taxes 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Unemployment taxes 2011 gov or by calling 1-800-908-9946. Unemployment taxes 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. Unemployment taxes 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Unemployment taxes 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Unemployment taxes 2011 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Unemployment taxes 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. Unemployment taxes 2011 gov and enter Where's My Amended Return? in the search box. Unemployment taxes 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Unemployment taxes 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Unemployment taxes 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. Unemployment taxes 2011 gov. Unemployment taxes 2011 Select the Payment tab on the front page of IRS. Unemployment taxes 2011 gov for more information. Unemployment taxes 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Unemployment taxes 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Unemployment taxes 2011 gov. Unemployment taxes 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Unemployment taxes 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Unemployment taxes 2011 gov. Unemployment taxes 2011 Request an Electronic Filing PIN by going to IRS. Unemployment taxes 2011 gov and entering Electronic Filing PIN in the search box. Unemployment taxes 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. Unemployment taxes 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Unemployment taxes 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Unemployment taxes 2011 An employee can answer questions about your tax account or help you set up a payment plan. Unemployment taxes 2011 Before you visit, check the Office Locator on IRS. Unemployment taxes 2011 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Unemployment taxes 2011 If you have a special need, such as a disability, you can request an appointment. Unemployment taxes 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Unemployment taxes 2011 Apply for an Employer Identification Number (EIN). Unemployment taxes 2011 Go to IRS. Unemployment taxes 2011 gov and enter Apply for an EIN in the search box. Unemployment taxes 2011 Read the Internal Revenue Code, regulations, or other official guidance. Unemployment taxes 2011 Read Internal Revenue Bulletins. Unemployment taxes 2011 Sign up to receive local and national tax news and more by email. Unemployment taxes 2011 Just click on “subscriptions” above the search box on IRS. Unemployment taxes 2011 gov and choose from a variety of options. Unemployment taxes 2011    Phone. Unemployment taxes 2011 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Unemployment taxes 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Unemployment taxes 2011 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Unemployment taxes 2011 gov, or download the IRS2Go app. Unemployment taxes 2011 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Unemployment taxes 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Unemployment taxes 2011 Most VITA and TCE sites offer free electronic filing. Unemployment taxes 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Unemployment taxes 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Unemployment taxes 2011 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Unemployment taxes 2011 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Unemployment taxes 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Unemployment taxes 2011 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Unemployment taxes 2011 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Unemployment taxes 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Unemployment taxes 2011 Note, the above information is for our automated hotline. Unemployment taxes 2011 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Unemployment taxes 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Unemployment taxes 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Unemployment taxes 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Unemployment taxes 2011 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Unemployment taxes 2011 You should receive your order within 10 business days. Unemployment taxes 2011 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Unemployment taxes 2011 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Unemployment taxes 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Unemployment taxes 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Unemployment taxes 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Unemployment taxes 2011    Walk-in. Unemployment taxes 2011 You can find a selection of forms, publications and services — in-person. Unemployment taxes 2011 Products. Unemployment taxes 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Unemployment taxes 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Unemployment taxes 2011 Services. Unemployment taxes 2011 You can walk in to your local TAC for face-to-face tax help. Unemployment taxes 2011 An employee can answer questions about your tax account or help you set up a payment plan. Unemployment taxes 2011 Before visiting, use the Office Locator tool on IRS. Unemployment taxes 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Unemployment taxes 2011    Mail. Unemployment taxes 2011 You can send your order for forms, instructions, and publications to the address below. Unemployment taxes 2011 You should receive a response within 10 business days after your request is received. Unemployment taxes 2011 Internal Revenue Service 1201 N. Unemployment taxes 2011 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Unemployment taxes 2011 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Unemployment taxes 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Unemployment taxes 2011   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Unemployment taxes 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Unemployment taxes 2011 You face (or your business is facing) an immediate threat of adverse action. Unemployment taxes 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Unemployment taxes 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Unemployment taxes 2011 Here's why we can help: TAS is an independent organization within the IRS. Unemployment taxes 2011 Our advocates know how to work with the IRS. Unemployment taxes 2011 Our services are free and tailored to meet your needs. Unemployment taxes 2011 We have offices in every state, the District of Columbia, and Puerto Rico. Unemployment taxes 2011   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Unemployment taxes 2011   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Unemployment taxes 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Unemployment taxes 2011 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Unemployment taxes 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Unemployment taxes 2011 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Unemployment taxes 2011 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Low Income Taxpayer Clinics

Low Income Taxpayer Clinics (LITCs) represent low income individuals in disputes with the Internal Revenue Service, including audits, appeals, collection matters, and federal tax litigation. LITCs can also help taxpayers respond to IRS notices and correct account problems. Some LITCs provide education for low income taxpayers and taxpayers who speak English as a second language (ESL) about their taxpayer rights and responsibilities.

LITC services are free or low cost for eligible taxpayers. LITCs are independent from the IRS but receive some of their funding from the IRS through the LITC grant program. Each clinic determines whether prospective clients meet income guidelines and other criteria before agreeing to represent them.

 Current News:

 Program Information:


The LITC program is administered by the Taxpayer Advocate Service (TAS). TAS is your voice at the IRS. We help taxpayers whose problems with the IRS are causing financial difficulties, who have tried but haven’t been able to resolve their problems with the IRS, and those who believe an IRS system or procedure isn’t working as it should. If you believe you’re eligible for TAS assistance, call us toll-free at 1–877–777–4778. For more information, go to www.irs.gov/advocate.

Page Last Reviewed or Updated: 06-Mar-2014

The Unemployment Taxes 2011

Unemployment taxes 2011 32. Unemployment taxes 2011   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. Unemployment taxes 2011 Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Unemployment taxes 2011  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Unemployment taxes 2011 See Taxpayer identification number under Qualifying Person Test, later. Unemployment taxes 2011 You may have to pay employment taxes. Unemployment taxes 2011  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. Unemployment taxes 2011 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. Unemployment taxes 2011 See Employment Taxes for Household Employers , later. Unemployment taxes 2011 Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Unemployment taxes 2011 Tests you must meet to claim the credit. Unemployment taxes 2011 How to figure the credit. Unemployment taxes 2011 How to claim the credit. Unemployment taxes 2011 Employment taxes you may have to pay as a household employer. Unemployment taxes 2011 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. Unemployment taxes 2011 The credit can be up to 35% of your expenses. Unemployment taxes 2011 To qualify, you must pay these expenses so you can work or look for work. Unemployment taxes 2011 This credit should not be confused with the child tax credit discussed in chapter 34. Unemployment taxes 2011 Dependent care benefits. Unemployment taxes 2011   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. Unemployment taxes 2011 You must complete Form 2441, Part III, before you can figure the amount of your credit. Unemployment taxes 2011 See Dependent Care Benefits under How To Figure the Credit, later. Unemployment taxes 2011 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. Unemployment taxes 2011 The care must be for one or more qualifying persons who are identified on Form 2441. Unemployment taxes 2011 (See Qualifying Person Test . Unemployment taxes 2011 ) You (and your spouse if filing jointly) must have earned income during the year. Unemployment taxes 2011 (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Unemployment taxes 2011 ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Unemployment taxes 2011 (See Work-Related Expense Test , later. Unemployment taxes 2011 ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Unemployment taxes 2011 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. Unemployment taxes 2011 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. Unemployment taxes 2011 (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Unemployment taxes 2011 ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Unemployment taxes 2011 If you are married, you must file a joint return, unless an exception applies to you. Unemployment taxes 2011 (See Joint Return Test , later. Unemployment taxes 2011 ) You must identify the care provider on your tax return. Unemployment taxes 2011 (See Provider Identification Test , later. Unemployment taxes 2011 ) 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). Unemployment taxes 2011 (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. Unemployment taxes 2011 See Reduced Dollar Limit under How To Figure the Credit, later. Unemployment taxes 2011 ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Unemployment taxes 2011 Figure 32-A. Unemployment taxes 2011 Can You Claim the Credit? Please click here for the text description of the image. Unemployment taxes 2011 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. Unemployment taxes 2011 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. Unemployment taxes 2011 Dependent defined. Unemployment taxes 2011   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Unemployment taxes 2011 To be your dependent, a person must be your qualifying child (or your qualifying relative). Unemployment taxes 2011 Qualifying child. Unemployment taxes 2011   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Unemployment taxes 2011 More information. Unemployment taxes 2011   For more information about who is a dependent or a qualifying child, see chapter 3. Unemployment taxes 2011 Physically or mentally not able to care for oneself. Unemployment taxes 2011   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Unemployment taxes 2011 Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Unemployment taxes 2011 Person qualifying for part of year. Unemployment taxes 2011   You determine a person's qualifying status each day. Unemployment taxes 2011 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. Unemployment taxes 2011 Also see Yearly limit under Dollar Limit, later. Unemployment taxes 2011 Birth or death of otherwise qualifying person. Unemployment taxes 2011   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. Unemployment taxes 2011 Taxpayer identification number. Unemployment taxes 2011   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Unemployment taxes 2011 If the correct information is not shown, the credit may be reduced or disallowed. Unemployment taxes 2011 Individual taxpayer identification number (ITIN) for aliens. Unemployment taxes 2011   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. Unemployment taxes 2011 The ITIN is entered wherever an SSN is requested on a tax return. Unemployment taxes 2011 To apply for an ITIN, see Form W-7. Unemployment taxes 2011   An ITIN is for tax use only. Unemployment taxes 2011 It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Unemployment taxes 2011 S. Unemployment taxes 2011 law. Unemployment taxes 2011 Adoption taxpayer identification number (ATIN). Unemployment taxes 2011   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. Unemployment taxes 2011 File Form W-7A, Application for Taxpayer Identification Number for Pending U. Unemployment taxes 2011 S. Unemployment taxes 2011 Adoptions. Unemployment taxes 2011 Child of divorced or separated parents or parents living apart. Unemployment taxes 2011   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. Unemployment taxes 2011   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Unemployment taxes 2011 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. Unemployment taxes 2011 For details and an exception for a parent who works at night, see Pub. Unemployment taxes 2011 501. Unemployment taxes 2011   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. Unemployment taxes 2011 Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Unemployment taxes 2011 Earned income. Unemployment taxes 2011   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Unemployment taxes 2011 A net loss from self-employment reduces earned income. Unemployment taxes 2011 Earned income also includes strike benefits and any disability pay you report as wages. Unemployment taxes 2011   Generally, only taxable compensation is included. Unemployment taxes 2011 However, you can elect to include nontaxable combat pay in earned income. Unemployment taxes 2011 If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Unemployment taxes 2011 (In other words, if one of you makes the election, the other one can also make it but does not have to. Unemployment taxes 2011 ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Unemployment taxes 2011 Members of certain religious faiths opposed to social security. Unemployment taxes 2011   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. Unemployment taxes 2011 See Earned Income Test in Publication 503. Unemployment taxes 2011 Not earned income. Unemployment taxes 2011   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. Unemployment taxes 2011 S. Unemployment taxes 2011 trade or business, or Any amount received for work while an inmate in a penal institution. Unemployment taxes 2011 Rule for student-spouse or spouse not able to care for self. Unemployment taxes 2011   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. Unemployment taxes 2011 (Your spouse also must live with you for more than half the year. Unemployment taxes 2011 )   If you are filing a joint return, this rule also applies to you. Unemployment taxes 2011 You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Unemployment taxes 2011   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Unemployment taxes 2011   This rule applies to only one spouse for any one month. Unemployment taxes 2011 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. Unemployment taxes 2011 Full-time student. Unemployment taxes 2011   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. Unemployment taxes 2011 You must have been a full-time student for some part of each of 5 calendar months during the year. Unemployment taxes 2011 (The months need not be consecutive. Unemployment taxes 2011 ) School. Unemployment taxes 2011   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Unemployment taxes 2011 A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Unemployment taxes 2011 Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Unemployment taxes 2011 Expenses are considered work-related only if both of the following are true. Unemployment taxes 2011 They allow you (and your spouse if filing jointly) to work or look for work. Unemployment taxes 2011 They are for a qualifying person's care. Unemployment taxes 2011 Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Unemployment taxes 2011 If you are married, generally both you and your spouse must work or look for work. Unemployment taxes 2011 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. Unemployment taxes 2011 Your work can be for others or in your own business or partnership. Unemployment taxes 2011 It can be either full time or part time. Unemployment taxes 2011 Work also includes actively looking for work. Unemployment taxes 2011 However, if you do not find a job and have no earned income for the year, you cannot take this credit. Unemployment taxes 2011 See Earned Income Test , earlier. Unemployment taxes 2011 An expense is not considered work-related merely because you had it while you were working. Unemployment taxes 2011 The purpose of the expense must be to allow you to work. Unemployment taxes 2011 Whether your expenses allow you to work or look for work depends on the facts. Unemployment taxes 2011 Example 1. Unemployment taxes 2011 The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Unemployment taxes 2011 Example 2. Unemployment taxes 2011 You work during the day. Unemployment taxes 2011 Your spouse works at night and sleeps during the day. Unemployment taxes 2011 You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Unemployment taxes 2011 Your expenses are considered work-related. Unemployment taxes 2011 Volunteer work. Unemployment taxes 2011    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Unemployment taxes 2011 Work for part of year. Unemployment taxes 2011   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. Unemployment taxes 2011 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. Unemployment taxes 2011 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). Unemployment taxes 2011 Temporary absence from work. Unemployment taxes 2011   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. Unemployment taxes 2011 Instead, you can figure your credit including the expenses you paid for the period of absence. Unemployment taxes 2011   An absence of 2 weeks or less is a short, temporary absence. Unemployment taxes 2011 An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Unemployment taxes 2011 Example. Unemployment taxes 2011 You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Unemployment taxes 2011 You become ill and miss 4 months of work but receive sick pay. Unemployment taxes 2011 You continue to pay the nanny to care for the children while you are ill. Unemployment taxes 2011 Your absence is not a short, temporary absence, and your expenses are not considered work-related. Unemployment taxes 2011 Part-time work. Unemployment taxes 2011   If you work part-time, you generally must figure your expenses for each day. Unemployment taxes 2011 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. Unemployment taxes 2011 Any day when you work at least 1 hour is a day of work. Unemployment taxes 2011 Example 1. Unemployment taxes 2011 You work 3 days a week. Unemployment taxes 2011 While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Unemployment taxes 2011 You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Unemployment taxes 2011 Your child attends the center 5 days a week. Unemployment taxes 2011 Your work-related expenses are limited to $150 a week. Unemployment taxes 2011 Example 2. Unemployment taxes 2011 The facts are the same as in Example 1 except the center does not offer a 3-day option. Unemployment taxes 2011 The entire $250 weekly fee may be a work-related expense. Unemployment taxes 2011 Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Unemployment taxes 2011 You do not have to choose the least expensive way of providing care. Unemployment taxes 2011 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. Unemployment taxes 2011 Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Unemployment taxes 2011 Expenses for household services qualify if part of the services is for the care of qualifying persons. Unemployment taxes 2011 See Household services , later. Unemployment taxes 2011 Expenses not for care. Unemployment taxes 2011   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Unemployment taxes 2011 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. Unemployment taxes 2011   Child support payments are not for care and do not qualify for the credit. Unemployment taxes 2011 Education. Unemployment taxes 2011   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Unemployment taxes 2011 Expenses to attend kindergarten or a higher grade are not expenses for care. Unemployment taxes 2011 Do not use these expenses to figure your credit. Unemployment taxes 2011   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Unemployment taxes 2011   Summer school and tutoring programs are not for care. Unemployment taxes 2011 Example 1. Unemployment taxes 2011 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. Unemployment taxes 2011 The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Unemployment taxes 2011 You can count the total cost when you figure the credit. Unemployment taxes 2011 Example 2. Unemployment taxes 2011 You place your 10-year-old child in a boarding school so you can work full time. Unemployment taxes 2011 Only the part of the boarding school expense that is for the care of your child is a work-related expense. Unemployment taxes 2011 You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Unemployment taxes 2011 You cannot count any part of the amount you pay the school for your child's education. Unemployment taxes 2011 Care outside your home. Unemployment taxes 2011   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. Unemployment taxes 2011 Dependent care center. Unemployment taxes 2011   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. Unemployment taxes 2011   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. Unemployment taxes 2011 Camp. Unemployment taxes 2011   The cost of sending your child to an overnight camp is not considered a work-related expense. Unemployment taxes 2011 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. Unemployment taxes 2011 Transportation. Unemployment taxes 2011   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. Unemployment taxes 2011 This includes transportation by bus, subway, taxi, or private car. Unemployment taxes 2011 However, transportation not provided by a care provider is not for the care of a qualifying person. Unemployment taxes 2011 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. Unemployment taxes 2011 Fees and deposits. Unemployment taxes 2011   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. Unemployment taxes 2011 However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Unemployment taxes 2011 Example 1. Unemployment taxes 2011 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. Unemployment taxes 2011 The fee you paid is a work-related expense. Unemployment taxes 2011 Example 2. Unemployment taxes 2011 You placed a deposit with a preschool to reserve a place for your 3-year-old child. Unemployment taxes 2011 You later sent your child to a different preschool and forfeited the deposit. Unemployment taxes 2011 The forfeited deposit is not for care and so is not a work-related expense. Unemployment taxes 2011 Household services. Unemployment taxes 2011   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. Unemployment taxes 2011   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Unemployment taxes 2011 They include the services of a housekeeper, maid, or cook. Unemployment taxes 2011 However, they do not include the services of a chauffeur, bartender, or gardener. Unemployment taxes 2011 See Household Services in Publication 503 for more information. Unemployment taxes 2011   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Unemployment taxes 2011 Taxes paid on wages. Unemployment taxes 2011   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Unemployment taxes 2011 See Employment Taxes for Household Employers , later. Unemployment taxes 2011 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. Unemployment taxes 2011 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. Unemployment taxes 2011 Joint Return Test Generally, married couples must file a joint return to take the credit. Unemployment taxes 2011 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. Unemployment taxes 2011 Legally separated. Unemployment taxes 2011   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Unemployment taxes 2011 You may be eligible to take the credit on your return using head of household filing status. Unemployment taxes 2011 Married and living apart. Unemployment taxes 2011   You are not considered married and are eligible to take the credit if all the following apply. Unemployment taxes 2011 You file a return apart from your spouse. Unemployment taxes 2011 Your home is the home of a qualifying person for more than half the year. Unemployment taxes 2011 You pay more than half the cost of keeping up your home for the year. Unemployment taxes 2011 Your spouse does not live in your home for the last 6 months of the year. Unemployment taxes 2011 Costs of keeping up a home. Unemployment taxes 2011   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. Unemployment taxes 2011   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Unemployment taxes 2011   They also do not include the purchase, permanent improvement, or replacement of property. Unemployment taxes 2011 For example, you cannot include the cost of replacing a water heater. Unemployment taxes 2011 However, you can include the cost of repairing a water heater. Unemployment taxes 2011 Death of spouse. Unemployment taxes 2011   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. Unemployment taxes 2011 If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Unemployment taxes 2011 Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Unemployment taxes 2011 Use Form 2441, Part I, to show the information. Unemployment taxes 2011 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). Unemployment taxes 2011 Information needed. Unemployment taxes 2011   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Unemployment taxes 2011   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Unemployment taxes 2011 If the care provider is an organization, then it is the employer identification number (EIN). Unemployment taxes 2011   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). Unemployment taxes 2011 In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Unemployment taxes 2011   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. Unemployment taxes 2011 Getting the information. Unemployment taxes 2011   You can use Form W-10 to request the required information from the care provider. Unemployment taxes 2011 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. Unemployment taxes 2011    You should keep this information with your tax records. Unemployment taxes 2011 Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Unemployment taxes 2011 Due diligence. Unemployment taxes 2011   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Unemployment taxes 2011 However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Unemployment taxes 2011   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. Unemployment taxes 2011 Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Unemployment taxes 2011 Provider refusal. Unemployment taxes 2011   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). Unemployment taxes 2011 Enter “See Attached Statement” in the columns calling for the information you do not have. Unemployment taxes 2011 Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Unemployment taxes 2011 Be sure to write your name and social security number on this statement. Unemployment taxes 2011 The statement will show that you used due diligence in trying to furnish the necessary information. Unemployment taxes 2011 U. Unemployment taxes 2011 S. Unemployment taxes 2011 citizens and resident aliens living abroad. Unemployment taxes 2011   If you are living abroad, your care provider may not have, and may not be required to get, a U. Unemployment taxes 2011 S. Unemployment taxes 2011 taxpayer identification number (for example, an SSN or EIN). Unemployment taxes 2011 If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Unemployment taxes 2011 How To Figure the Credit Your credit is a percentage of your work-related expenses. Unemployment taxes 2011 Your expenses are subject to the earned income limit and the dollar limit. Unemployment taxes 2011 The percentage is based on your adjusted gross income. Unemployment taxes 2011 Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Unemployment taxes 2011 Expenses prepaid in an earlier year. Unemployment taxes 2011   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Unemployment taxes 2011 Claim the expenses for the later year as if they were actually paid in that later year. Unemployment taxes 2011 Expenses not paid until the following year. Unemployment taxes 2011   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Unemployment taxes 2011 You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Unemployment taxes 2011 See Payments for prior year's expenses under Amount of Credit in Publication 503. Unemployment taxes 2011    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Unemployment taxes 2011 You may be able to claim a credit for them on your 2014 return. Unemployment taxes 2011 Expenses reimbursed. Unemployment taxes 2011   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. Unemployment taxes 2011 Example. Unemployment taxes 2011 You paid work-related expenses of $3,000. Unemployment taxes 2011 You are reimbursed $2,000 by a state social services agency. Unemployment taxes 2011 You can use only $1,000 to figure your credit. Unemployment taxes 2011 Medical expenses. Unemployment taxes 2011   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. Unemployment taxes 2011 You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Unemployment taxes 2011   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. Unemployment taxes 2011 However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Unemployment taxes 2011    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Unemployment taxes 2011 Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Unemployment taxes 2011 See Reduced Dollar Limit , later. Unemployment taxes 2011 But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Unemployment taxes 2011 Dependent care benefits. Unemployment taxes 2011   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. Unemployment taxes 2011 Your salary may have been reduced to pay for these benefits. Unemployment taxes 2011 If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Unemployment taxes 2011 See Statement for employee , later. Unemployment taxes 2011 Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Unemployment taxes 2011 Enter the amount of these benefits on Form 2441, Part III, line 12. Unemployment taxes 2011 Exclusion or deduction. Unemployment taxes 2011   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Unemployment taxes 2011 Your employer can tell you whether your benefit plan qualifies. Unemployment taxes 2011 To claim the exclusion, you must complete Part III of Form 2441. Unemployment taxes 2011 You cannot use Form 1040EZ. Unemployment taxes 2011   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Unemployment taxes 2011 Therefore, you would not get an exclusion from wages. Unemployment taxes 2011 Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Unemployment taxes 2011 To claim the deduction, you must use Form 2441. Unemployment taxes 2011   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). Unemployment taxes 2011 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. Unemployment taxes 2011 See Earned Income Limit, later. Unemployment taxes 2011    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. Unemployment taxes 2011 Statement for employee. Unemployment taxes 2011   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. Unemployment taxes 2011 Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Unemployment taxes 2011 Effect of exclusion on credit. Unemployment taxes 2011   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. Unemployment taxes 2011 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. Unemployment taxes 2011 Earned income is defined under Earned Income Test , earlier. Unemployment taxes 2011 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. Unemployment taxes 2011 Separated spouse. Unemployment taxes 2011   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. Unemployment taxes 2011 Use only your income in figuring the earned income limit. Unemployment taxes 2011 Surviving spouse. Unemployment taxes 2011   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. Unemployment taxes 2011 Community property laws. Unemployment taxes 2011   You should disregard community property laws when you figure earned income for this credit. Unemployment taxes 2011 You or your spouse is a student or not able to care for self. Unemployment taxes 2011   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Unemployment taxes 2011 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. Unemployment taxes 2011 Spouse works. Unemployment taxes 2011   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Unemployment taxes 2011 Spouse qualifies for part of month. Unemployment taxes 2011    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. Unemployment taxes 2011 You are a student or not able to care for self. Unemployment taxes 2011   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Unemployment taxes 2011 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). Unemployment taxes 2011 If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Unemployment taxes 2011 Both spouses qualify. Unemployment taxes 2011   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. Unemployment taxes 2011 Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Unemployment taxes 2011 This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Unemployment taxes 2011 If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Unemployment taxes 2011 This $6,000 limit does not need to be divided equally among them. Unemployment taxes 2011 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. Unemployment taxes 2011 Yearly limit. Unemployment taxes 2011   The dollar limit is a yearly limit. Unemployment taxes 2011 The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Unemployment taxes 2011 Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Unemployment taxes 2011 Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Unemployment taxes 2011 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. Unemployment taxes 2011 Your reduced dollar limit is figured on Form 2441, Part III. Unemployment taxes 2011 See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Unemployment taxes 2011 Example 1. Unemployment taxes 2011 George is a widower with one child and earns $24,000 a year. Unemployment taxes 2011 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. Unemployment taxes 2011 His employer pays an additional $1,000 under a dependent care benefit plan. Unemployment taxes 2011 This $1,000 is excluded from George's income. Unemployment taxes 2011 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. Unemployment taxes 2011 This is because his dollar limit is reduced as shown next. Unemployment taxes 2011   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. Unemployment taxes 2011 Randall is married and both he and his wife are employed. Unemployment taxes 2011 Each has earned income in excess of $6,000. Unemployment taxes 2011 They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Unemployment taxes 2011 Randall's work-related expenses are $6,000 for the year. Unemployment taxes 2011 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. Unemployment taxes 2011 Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Unemployment taxes 2011 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. Unemployment taxes 2011 This is because his dollar limit is reduced as shown next. Unemployment taxes 2011   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. Unemployment taxes 2011 This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Unemployment taxes 2011 The following table shows the percentage to use based on adjusted gross income. Unemployment taxes 2011   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. Unemployment taxes 2011 You cannot claim the credit on Form 1040EZ. Unemployment taxes 2011 Form 1040 or 1040A. Unemployment taxes 2011   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Unemployment taxes 2011 Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Unemployment taxes 2011 Limit on credit. Unemployment taxes 2011   The amount of credit you can claim is generally limited to the amount of your tax. Unemployment taxes 2011 For more information, see the Instructions for Form 2441. Unemployment taxes 2011 Tax credit not refundable. Unemployment taxes 2011   You cannot get a refund for any part of the credit that is more than this limit. Unemployment taxes 2011 Recordkeeping. Unemployment taxes 2011 You should keep records of your work-related expenses. Unemployment taxes 2011 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. Unemployment taxes 2011 Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Unemployment taxes 2011 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. Unemployment taxes 2011 If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Unemployment taxes 2011 If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Unemployment taxes 2011 Self-employed persons who are in business for themselves are not household employees. Unemployment taxes 2011 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. Unemployment taxes 2011 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. Unemployment taxes 2011 This control could include providing rules of conduct and appearance and requiring regular reports. Unemployment taxes 2011 In this case, you do not have to pay employment taxes. Unemployment taxes 2011 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. Unemployment taxes 2011 If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Unemployment taxes 2011 Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Unemployment taxes 2011 Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Unemployment taxes 2011 Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Unemployment taxes 2011 For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Unemployment taxes 2011 State employment tax. Unemployment taxes 2011   You may also have to pay state unemployment tax. Unemployment taxes 2011 Contact your state unemployment tax office for information. Unemployment taxes 2011 You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Unemployment taxes 2011 For a list of state unemployment tax agencies, visit the U. Unemployment taxes 2011 S. Unemployment taxes 2011 Department of Labor's website. Unemployment taxes 2011 A link to that website is in Publication 926, or you can find it with an online search. Unemployment taxes 2011 Prev  Up  Next   Home   More Online Publications