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