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Federal Tax Amendment Form

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Federal Tax Amendment Form

Federal tax amendment form Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Federal tax amendment form Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Federal tax amendment form The care must be for one or more qualifying persons who are identified on Form 2441. Federal tax amendment form (See Qualifying Person Test. Federal tax amendment form ) You (and your spouse if filing jointly) must have earned income during the year. Federal tax amendment form (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Federal tax amendment form ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Federal tax amendment form (See Work-Related Expense Test, later. Federal tax amendment form ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Federal tax amendment form 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. Federal tax amendment form 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. Federal tax amendment form See Payments to Relatives or Dependents under Work-Related Expense Test, later. Federal tax amendment form Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Federal tax amendment form If you are married, you must file a joint return, unless an exception applies to you. Federal tax amendment form See Joint Return Test, later. Federal tax amendment form You must identify the care provider on your tax return. Federal tax amendment form (See Provider Identification Test, later. Federal tax amendment form ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Federal tax amendment form (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. Federal tax amendment form See Reduced Dollar Limit under How To Figure the Credit, later. Federal tax amendment form ) These tests are presented in Figure A and are also explained in detail in this publication. Federal tax amendment form Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Federal tax amendment form 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. Federal tax amendment form Dependent defined. Federal tax amendment form   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Federal tax amendment form To be your dependent, a person must be your qualifying child (or your qualifying relative). Federal tax amendment form Qualifying child. Federal tax amendment form   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Federal tax amendment form More information. Federal tax amendment form   For more information about who is a dependent or a qualifying child, see Publication 501. Federal tax amendment form Physically or mentally not able to care for oneself. Federal tax amendment form   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Federal tax amendment form Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Federal tax amendment form Person qualifying for part of year. Federal tax amendment form   You determine a person's qualifying status each day. Federal tax amendment form 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. Federal tax amendment form Also see Yearly limit under Dollar Limit, later. Federal tax amendment form Birth or death of otherwise qualifying person. Federal tax amendment form   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. Federal tax amendment form Taxpayer identification number. Federal tax amendment form   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Federal tax amendment form If the correct information is not shown, the credit may be reduced or disallowed. Federal tax amendment form Individual taxpayer identification number (ITIN) for aliens. Federal tax amendment form   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. Federal tax amendment form The ITIN is entered wherever an SSN is requested on a tax return. Federal tax amendment form If the alien does not have an ITIN, he or she must apply for one. Federal tax amendment form See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Federal tax amendment form   An ITIN is for tax use only. Federal tax amendment form It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Federal tax amendment form S. Federal tax amendment form law. Federal tax amendment form Adoption taxpayer identification number (ATIN). Federal tax amendment form   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. Federal tax amendment form File Form W-7A, Application for Taxpayer Identification Number for Pending U. Federal tax amendment form S. Federal tax amendment form Adoptions. Federal tax amendment form Child of divorced or separated parents or parents living apart. Federal tax amendment form   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. Federal tax amendment form   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Federal tax amendment form 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. Federal tax amendment form For details and an exception for a parent who works at night, see Publication 501. Federal tax amendment form   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. Federal tax amendment form Please click here for the text description of the image. Federal tax amendment form Figure a. Federal tax amendment form Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Federal tax amendment form Earned income. Federal tax amendment form   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Federal tax amendment form A net loss from self-employment reduces earned income. Federal tax amendment form Earned income also includes strike benefits and any disability pay you report as wages. Federal tax amendment form   Generally, only taxable compensation is included. Federal tax amendment form However, you can elect to include nontaxable combat pay in earned income. Federal tax amendment form If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Federal tax amendment form (In other words, if one of you makes the election, the other one can also make it but does not have to. Federal tax amendment form ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Federal tax amendment form You should figure your credit both ways and make the election if it gives you a greater tax benefit. Federal tax amendment form    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Federal tax amendment form Members of certain religious faiths opposed to social security. Federal tax amendment form   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. Federal tax amendment form These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Federal tax amendment form   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Federal tax amendment form For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Federal tax amendment form Form 4361. Federal tax amendment form   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Federal tax amendment form This includes wages, salaries, tips, and other taxable employee compensation. Federal tax amendment form   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Federal tax amendment form Examples include fees for performing marriages and honoraria for delivering speeches. Federal tax amendment form   Any amount you received for work that is not related to your ministerial duties is earned income. Federal tax amendment form Form 4029. Federal tax amendment form   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Federal tax amendment form   However, amounts you received as a self-employed individual do not count as earned income. Federal tax amendment form What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Federal tax amendment form S. Federal tax amendment form trade or business, or Any amount received for work while an inmate in a penal institution. Federal tax amendment form Rule for student-spouse or spouse not able to care for self. Federal tax amendment form   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. Federal tax amendment form (Your spouse also must live with you for more than half the year. Federal tax amendment form )   If you are filing a joint return, this rule also applies to you. Federal tax amendment form You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Federal tax amendment form   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Federal tax amendment form   This rule applies to only one spouse for any one month. Federal tax amendment form 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. Federal tax amendment form Full-time student. Federal tax amendment form    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. Federal tax amendment form You must have been a full-time student for some part of each of 5 calendar months during the year. Federal tax amendment form (The months need not be consecutive. Federal tax amendment form ) School. Federal tax amendment form   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Federal tax amendment form A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Federal tax amendment form Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Federal tax amendment form Expenses are considered work-related only if both of the following are true. Federal tax amendment form They allow you (and your spouse if filing jointly) to work or look for work. Federal tax amendment form They are for a qualifying person's care. Federal tax amendment form Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Federal tax amendment form If you are married, generally both you and your spouse must work or look for work. Federal tax amendment form 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. Federal tax amendment form Your work can be for others or in your own business or partnership. Federal tax amendment form It can be either full time or part time. Federal tax amendment form Work also includes actively looking for work. Federal tax amendment form However, if you do not find a job and have no earned income for the year, you cannot take this credit. Federal tax amendment form See Earned Income Test, earlier. Federal tax amendment form An expense is not considered work-related merely because you had it while you were working. Federal tax amendment form The purpose of the expense must be to allow you to work. Federal tax amendment form Whether your expenses allow you to work or look for work depends on the facts. Federal tax amendment form Example 1. Federal tax amendment form The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Federal tax amendment form Example 2. Federal tax amendment form You work during the day. Federal tax amendment form Your spouse works at night and sleeps during the day. Federal tax amendment form You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Federal tax amendment form Your expenses are considered work-related. Federal tax amendment form Volunteer work. Federal tax amendment form   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Federal tax amendment form Work for part of year. Federal tax amendment form   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. Federal tax amendment form 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. Federal tax amendment form 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). Federal tax amendment form Temporary absence from work. Federal tax amendment form   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. Federal tax amendment form Instead, you can figure your credit including the expenses you paid for the period of absence. Federal tax amendment form   An absence of 2 weeks or less is a short, temporary absence. Federal tax amendment form An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Federal tax amendment form Example. Federal tax amendment form You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Federal tax amendment form You become ill and miss 4 months of work but receive sick pay. Federal tax amendment form You continue to pay the nanny to care for the children while you are ill. Federal tax amendment form Your absence is not a short, temporary absence, and your expenses are not considered work-related. Federal tax amendment form Part-time work. Federal tax amendment form   If you work part-time, you generally must figure your expenses for each day. Federal tax amendment form 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. Federal tax amendment form Any day when you work at least 1 hour is a day of work. Federal tax amendment form Example 1. Federal tax amendment form You work 3 days a week. Federal tax amendment form While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Federal tax amendment form You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Federal tax amendment form Your child attends the center 5 days a week. Federal tax amendment form Your work-related expenses are limited to $150 a week. Federal tax amendment form Example 2. Federal tax amendment form The facts are the same as in Example 1 except the center does not offer a 3-day option. Federal tax amendment form The entire $250 weekly fee may be a work-related expense. Federal tax amendment form Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Federal tax amendment form You do not have to choose the least expensive way of providing the care. Federal tax amendment form 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. Federal tax amendment form Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Federal tax amendment form Expenses for household services qualify if part of the services is for the care of qualifying persons. Federal tax amendment form See Household Services, later. Federal tax amendment form Expenses not for care. Federal tax amendment form   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Federal tax amendment form 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. Federal tax amendment form Otherwise, see the discussion of Expenses partly work-related, later. Federal tax amendment form   Child support payments are not for care and do not qualify for the credit. Federal tax amendment form Education. Federal tax amendment form   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Federal tax amendment form   Expenses to attend kindergarten or a higher grade are not expenses for care. Federal tax amendment form Do not use these expenses to figure your credit. Federal tax amendment form   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Federal tax amendment form   Summer school and tutoring programs are not for care. Federal tax amendment form Example 1. Federal tax amendment form You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Federal tax amendment form The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Federal tax amendment form You can count the total cost when you figure the credit. Federal tax amendment form Example 2. Federal tax amendment form You place your 10-year-old child in a boarding school so you can work full time. Federal tax amendment form Only the part of the boarding school expense that is for the care of your child is a work-related expense. Federal tax amendment form You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Federal tax amendment form You cannot count any part of the amount you pay the school for your child's education. Federal tax amendment form Care outside your home. Federal tax amendment form   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. Federal tax amendment form Dependent care center. Federal tax amendment form   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. Federal tax amendment form   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. Federal tax amendment form Camp. Federal tax amendment form   The cost of sending your child to an overnight camp is not considered a work-related expense. Federal tax amendment form    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. Federal tax amendment form Transportation. Federal tax amendment form   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. Federal tax amendment form This includes transportation by bus, subway, taxi, or private car. Federal tax amendment form However, transportation not provided by a care provider is not for the care of a qualifying person. Federal tax amendment form 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. Federal tax amendment form Fees and deposits. Federal tax amendment form   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. Federal tax amendment form However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Federal tax amendment form Example 1. Federal tax amendment form 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. Federal tax amendment form The fee you paid is a work-related expense. Federal tax amendment form Example 2. Federal tax amendment form You placed a deposit with a preschool to reserve a place for your 3-year-old child. Federal tax amendment form You later sent your child to a different preschool and forfeited the deposit. Federal tax amendment form The forfeited deposit is not for care and so is not a work-related expense. Federal tax amendment form Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. Federal tax amendment form Definition. Federal tax amendment form   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Federal tax amendment form They include the services of a housekeeper, maid, or cook. Federal tax amendment form However, they do not include the services of a chauffeur, bartender, or gardener. Federal tax amendment form Housekeeper. Federal tax amendment form   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Federal tax amendment form Expenses partly work-related. Federal tax amendment form   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Federal tax amendment form To figure your credit, count only the part that is work-related. Federal tax amendment form However, you do not have to divide the expense if only a small part is for other purposes. Federal tax amendment form Example. Federal tax amendment form You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Federal tax amendment form The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Federal tax amendment form You do not have to divide the expenses. Federal tax amendment form You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Federal tax amendment form Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Federal tax amendment form However, the dollar limit (discussed later) is based on one qualifying person, not two. Federal tax amendment form Meals and lodging provided for housekeeper. Federal tax amendment form   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Federal tax amendment form If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Federal tax amendment form Example. Federal tax amendment form To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Federal tax amendment form You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Federal tax amendment form However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Federal tax amendment form Taxes paid on wages. Federal tax amendment form   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Federal tax amendment form For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Federal tax amendment form 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. Federal tax amendment form 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. Federal tax amendment form Joint Return Test Generally, married couples must file a joint return to take the credit. Federal tax amendment form 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. Federal tax amendment form Legally separated. Federal tax amendment form   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Federal tax amendment form You may be eligible to take the credit on your return using head of household filing status. Federal tax amendment form Married and living apart. Federal tax amendment form   You are not considered married and are eligible to take the credit if all the following apply. Federal tax amendment form You file a return apart from your spouse. Federal tax amendment form Your home is the home of a qualifying person for more than half the year. Federal tax amendment form You pay more than half the cost of keeping up your home for the year. Federal tax amendment form Your spouse does not live in your home for the last 6 months of the year. Federal tax amendment form Costs of keeping up a home. Federal tax amendment form   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. Federal tax amendment form   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Federal tax amendment form   They also do not include the purchase, permanent improvement, or replacement of property. Federal tax amendment form For example, you cannot include the cost of replacing a water heater. Federal tax amendment form However, you can include the cost of repairing a water heater. Federal tax amendment form Death of spouse. Federal tax amendment form   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. Federal tax amendment form If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Federal tax amendment form Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Federal tax amendment form Use Form 2441, Part I, to show the information. Federal tax amendment form 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). Federal tax amendment form Information needed. Federal tax amendment form   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Federal tax amendment form    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Federal tax amendment form If the care provider is an organization, then it is the employer identification number (EIN). Federal tax amendment form   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). Federal tax amendment form In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Federal tax amendment form   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Federal tax amendment form Getting the information. Federal tax amendment form    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Federal tax amendment form If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. Federal tax amendment form    You should keep this information with your tax records. Federal tax amendment form Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Federal tax amendment form Due diligence. Federal tax amendment form   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Federal tax amendment form However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Federal tax amendment form   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. Federal tax amendment form Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Federal tax amendment form Provider refusal. Federal tax amendment form    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Federal tax amendment form Enter “See Attached Statement” in the columns calling for the information you do not have. Federal tax amendment form Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Federal tax amendment form Be sure to write your name and social security number on this statement. Federal tax amendment form The statement will show that you used due diligence in trying to furnish the necessary information. Federal tax amendment form U. Federal tax amendment form S. Federal tax amendment form citizens and resident aliens living abroad. Federal tax amendment form   If you are living abroad, your care provider may not have, and may not be required to get, a U. Federal tax amendment form S. Federal tax amendment form taxpayer identification number (for example, an SSN or an EIN). Federal tax amendment form If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Federal tax amendment form How To Figure the Credit Your credit is a percentage of your work-related expenses. Federal tax amendment form Your expenses are subject to the earned income limit and the dollar limit. Federal tax amendment form The percentage is based on your adjusted gross income. Federal tax amendment form Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Federal tax amendment form Expenses prepaid in an earlier year. Federal tax amendment form   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Federal tax amendment form Claim the expenses for the later year as if they were actually paid in that later year. Federal tax amendment form Expenses not paid until the following year. Federal tax amendment form   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Federal tax amendment form You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Federal tax amendment form See Payments for prior year's expenses under Amount of Credit, later. Federal tax amendment form If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Federal tax amendment form You may be able to claim a credit for them on your 2014 return. Federal tax amendment form Expenses reimbursed. Federal tax amendment form   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. Federal tax amendment form Example. Federal tax amendment form You paid work-related expenses of $3,000. Federal tax amendment form You are reimbursed $2,000 by a state social services agency. Federal tax amendment form You can use only $1,000 to figure your credit. Federal tax amendment form Medical expenses. Federal tax amendment form   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. Federal tax amendment form You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Federal tax amendment form   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. Federal tax amendment form However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Federal tax amendment form For information on medical expenses, see Publication 502, Medical and Dental Expenses. Federal tax amendment form    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Federal tax amendment form Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Federal tax amendment form See Reduced Dollar Limit, later. Federal tax amendment form But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Federal tax amendment form Dependent care benefits. Federal tax amendment form    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. Federal tax amendment form Your salary may have been reduced to pay for these benefits. Federal tax amendment form If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Federal tax amendment form See Statement for employee, later. Federal tax amendment form Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Federal tax amendment form   Enter the amount of these benefits on Form 2441, Part III, line 12. Federal tax amendment form Exclusion or deduction. Federal tax amendment form   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Federal tax amendment form Your employer can tell you whether your benefit plan qualifies. Federal tax amendment form To claim the exclusion, you must complete Part III of Form 2441. Federal tax amendment form You cannot use Form 1040EZ. Federal tax amendment form   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Federal tax amendment form Therefore, you would not get an exclusion from wages. Federal tax amendment form Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Federal tax amendment form To claim the deduction, you must use Form 2441. Federal tax amendment form   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). Federal tax amendment form   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. Federal tax amendment form    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. Federal tax amendment form Statement for employee. Federal tax amendment form   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. Federal tax amendment form Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Federal tax amendment form Effect of exclusion on credit. Federal tax amendment form   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. Federal tax amendment form 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. Federal tax amendment form Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Federal tax amendment form 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. Federal tax amendment form Example. Federal tax amendment form You remarried on December 3. Federal tax amendment form Your earned income for the year was $18,000. Federal tax amendment form Your new spouse's earned income for the year was $2,000. Federal tax amendment form You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Federal tax amendment form The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Federal tax amendment form Separated spouse. Federal tax amendment form   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. Federal tax amendment form Use only your income in figuring the earned income limit. Federal tax amendment form Surviving spouse. Federal tax amendment form   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. Federal tax amendment form Community property laws. Federal tax amendment form   Disregard community property laws when you figure earned income for this credit. Federal tax amendment form Self-employment earnings. Federal tax amendment form   If you are self-employed, include your net earnings in earned income. Federal tax amendment form For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Federal tax amendment form Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Federal tax amendment form Clergy or church employee. Federal tax amendment form   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Federal tax amendment form Statutory employee. Federal tax amendment form   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Federal tax amendment form Net loss. Federal tax amendment form   You must reduce your earned income by any net loss from self-employment. Federal tax amendment form Optional method if earnings are low or a net loss. Federal tax amendment form   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Federal tax amendment form Get Publication 334, Tax Guide for Small Business, for details. Federal tax amendment form If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Federal tax amendment form In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Federal tax amendment form You or your spouse is a student or not able to care for self. Federal tax amendment form   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Federal tax amendment form 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. Federal tax amendment form Spouse works. Federal tax amendment form   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Federal tax amendment form Spouse qualifies for part of month. Federal tax amendment form   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. Federal tax amendment form You are a student or not able to care for self. Federal tax amendment form   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Federal tax amendment form 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). Federal tax amendment form If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Federal tax amendment form Both spouses qualify. Federal tax amendment form   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. Federal tax amendment form Example. Federal tax amendment form Jim works and keeps up a home for himself and his wife Sharon. Federal tax amendment form Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Federal tax amendment form During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Federal tax amendment form These expenses also qualify as medical expenses. Federal tax amendment form Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Federal tax amendment form Jim and Sharon's earned income limit is the smallest of the following amounts. Federal tax amendment form   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Federal tax amendment form However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Federal tax amendment form Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Federal tax amendment form This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Federal tax amendment form If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Federal tax amendment form This limit does not need to be divided equally among them. Federal tax amendment form 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. Federal tax amendment form Yearly limit. Federal tax amendment form   The dollar limit is a yearly limit. Federal tax amendment form The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Federal tax amendment form Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Federal tax amendment form Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Federal tax amendment form Example 1. Federal tax amendment form You pay $500 a month for after-school care for your son. Federal tax amendment form He turned 13 on May 1 and is no longer a qualifying person. Federal tax amendment form You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Federal tax amendment form Example 2. Federal tax amendment form In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Federal tax amendment form You paid $300 per month for the childcare. Federal tax amendment form You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Federal tax amendment form 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. Federal tax amendment form Your reduced dollar limit is figured on Form 2441, Part III. Federal tax amendment form See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Federal tax amendment form Example 1. Federal tax amendment form George is a widower with one child and earns $24,000 a year. Federal tax amendment form 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. Federal tax amendment form His employer pays an additional $1,000 under a qualified dependent care benefit plan. Federal tax amendment form This $1,000 is excluded from George's income. Federal tax amendment form 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. Federal tax amendment form This is because his dollar limit is reduced as shown next. Federal tax amendment form   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. Federal tax amendment form Randall is married and both he and his wife are employed. Federal tax amendment form Each has earned income in excess of $6,000. Federal tax amendment form They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Federal tax amendment form Randall's work-related expenses are $6,000 for the year. Federal tax amendment form 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. Federal tax amendment form Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Federal tax amendment form 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. Federal tax amendment form This is because his dollar limit is reduced as shown next. Federal tax amendment form   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Federal tax amendment form This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Federal tax amendment form The following table shows the percentage to use based on adjusted gross income. Federal tax amendment form   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. Federal tax amendment form You should show the expenses for each person on Form 2441, line 2, column (c). Federal tax amendment form However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Federal tax amendment form You should list -0- for the one person and the actual amount for the second person. Federal tax amendment form The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Federal tax amendment form Example. Federal tax amendment form Roger and Megan Paris have two qualifying children. Federal tax amendment form They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Federal tax amendment form They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Federal tax amendment form Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Federal tax amendment form Line 30 tells them to complete line 2 without including any dependent care benefits. Federal tax amendment form They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Federal tax amendment form Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Federal tax amendment form 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Federal tax amendment form However, their son James has special needs and they paid $18,500 for his care. Federal tax amendment form Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Federal tax amendment form Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Federal tax amendment form Payments for prior year's expenses. Federal tax amendment form   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Federal tax amendment form Attach a statement to your form showing how you figured the additional amount from 2012. Federal tax amendment form Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Federal tax amendment form Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Federal tax amendment form Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Federal tax amendment form See Worksheet A. Federal tax amendment form Example. Federal tax amendment form In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Federal tax amendment form Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Federal tax amendment form Their adjusted gross income for 2012 was $30,000. Federal tax amendment form Sam's earned income of $14,000 was less than Kate's earned income. Federal tax amendment form A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Federal tax amendment form It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Federal tax amendment form The filled-in Worksheet A they used to figure this credit is shown later. Federal tax amendment form Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Federal tax amendment form They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Federal tax amendment form Worksheet A. Federal tax amendment form Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Federal tax amendment form 1. Federal tax amendment form   Enter your 2012 qualified expenses paid in 2012 1. Federal tax amendment form     2. Federal tax amendment form   Enter your 2012 qualified expenses paid in 2013 2. Federal tax amendment form     3. Federal tax amendment form   Add the amounts on lines 1 and 2 3. Federal tax amendment form     4. Federal tax amendment form   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Federal tax amendment form     5. Federal tax amendment form   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Federal tax amendment form     6. Federal tax amendment form   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Federal tax amendment form     7. Federal tax amendment form   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Federal tax amendment form     8. Federal tax amendment form   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Federal tax amendment form     9. Federal tax amendment form   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Federal tax amendment form     10. Federal tax amendment form   Subtract the amount on line 9 from the amount on line 8 and enter the result. Federal tax amendment form If zero or less, stop here. Federal tax amendment form You cannot increase your 2013 credit by any previous year's expenses 10. Federal tax amendment form     11. Federal tax amendment form   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Federal tax amendment form     12. Federal tax amendment form   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Federal tax amendment form             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Federal tax amendment form 35                 15,000 — 17,000     . Federal tax amendment form 34                 17,000 — 19,000     . Federal tax amendment form 33                 19,000 — 21,000     . Federal tax amendment form 32                 21,000 — 23,000     . Federal tax amendment form 31                 23,000 — 25,000     . Federal tax amendment form 30                 25,000 — 27,000     . Federal tax amendment form 29                 27,000 — 29,000     . Federal tax amendment form 28                 29,000 — 31,000     . Federal tax amendment form 27                 31,000 — 33,000     . Federal tax amendment form 26                 33,000 — 35,000     . Federal tax amendment form 25                 35,000 — 37,000     . Federal tax amendment form 24                 37,000 — 39,000     . Federal tax amendment form 23                 39,000 — 41,000     . Federal tax amendment form 22                 41,000 — 43,000     . Federal tax amendment form 21                 43,000 — No limit     . Federal tax amendment form 20           13. Federal tax amendment form   Multiply line 10 by line 12. Federal tax amendment form Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Federal tax amendment form Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Federal tax amendment form       Worksheet A. Federal tax amendment form Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Federal tax amendment form 1. Federal tax amendment form   Enter your 2012 qualified expenses paid in 2012 1. Federal tax amendment form   $2,000 2. Federal tax amendment form   Enter your 2012 qualified expenses paid in 2013 2. Federal tax amendment form   600 3. Federal tax amendment form   Add the amounts on lines 1 and 2 3. Federal tax amendment form   2,600 4. Federal tax amendment form   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Federal tax amendment form   3,000 5. Federal tax amendment form   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Federal tax amendment form   0 6. Federal tax amendment form   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Federal tax amendment form   3,000 7. Federal tax amendment form   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Federal tax amendment form   14,000 8. Federal tax amendment form   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Federal tax amendment form   2,600 9. Federal tax amendment form   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Federal tax amendment form   2,000 10. Federal tax amendment form   Subtract the amount on line 9 from the amount on line 8 and enter the result. Federal tax amendment form If zero or less, stop here. Federal tax amendment form You cannot increase your 2013 credit by any previous year's expenses 10. Federal tax amendment form   600 11. Federal tax amendment form   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Federal tax amendment form   30,000 12. Federal tax amendment form   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Federal tax amendment form   . Federal tax amendment form 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Federal tax amendment form 35                 15,000 — 17,000     . Federal tax amendment form 34                 17,000 — 19,000     . Federal tax amendment form 33                 19,000 — 21,000     . Federal tax amendment form 32                 21,000 — 23,000     . Federal tax amendment form 31                 23,000 — 25,000     . Federal tax amendment form 30                 25,000 — 27,000     . Federal tax amendment form 29                 27,000 — 29,000     . Federal tax amendment form 28                 29,000 — 31,000     . Federal tax amendment form 27                 31,000 — 33,000     . Federal tax amendment form 26                 33,000 — 35,000     . Federal tax amendment form 25                 35,000 — 37,000     . Federal tax amendment form 24                 37,000 — 39,000     . Federal tax amendment form 23                 39,000 — 41,000     . Federal tax amendment form 22                 41,000 — 43,000     . Federal tax amendment form 21                 43,000 — No limit     . Federal tax amendment form 20           13. Federal tax amendment form   Multiply line 10 by line 12. Federal tax amendment form Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Federal tax amendment form Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Federal tax amendment form   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Federal tax amendment form You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Federal tax amendment form Form 1040, Form 1040A, or Form 1040NR. Federal tax amendment form    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Federal tax amendment form Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Federal tax amendment form Limit on credit. Federal tax amendment form    The amount of credit you can claim is limited to your tax. Federal tax amendment form For more information, see the Instructions for Form 2441. Federal tax amendment form Tax credit not refundable. Federal tax amendment form   You cannot get a refund for any part of the credit that is more than this limit. Federal tax amendment form Recordkeeping. Federal tax amendment form You should keep records of your work-related expenses. Federal tax amendment form Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Federal tax amendment form Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Federal tax amendment form 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. Federal tax amendment form If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Federal tax amendment form If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Federal tax amendment form Self-employed persons who are in business for themselves are not household employees. Federal tax amendment form 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. Federal tax amendment form 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. Federal tax amendment form This control could include providing rules of conduct and appearance and requiring regular reports. Federal tax amendment form In this case, you do not have to pay employment taxes. Federal tax amendment form 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. Federal tax amendment form If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Federal tax amendment form Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Federal tax amendment form Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Federal tax amendment form Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Federal tax amendment form For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Federal tax amendment form State employment tax. Federal tax amendment form   You may also have to pay state unemployment tax. Federal tax amendment form Contact your state unemployment tax office for information. Federal tax amendment form You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Federal tax amendment form For a list of state unemployment tax agencies, visit the U. Federal tax amendment form S. Federal tax amendment form Department of Labor's website. Federal tax amendment form To find that website, use the link in Publication 926 or search online. Federal tax amendment form 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. Federal tax amendment form Free help with your tax return. Federal tax amendment form   You can get free help preparing your return nationwide from IRS-certified volunteers. Federal tax amendment form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Federal tax amendment form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Federal tax amendment form 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. Federal tax amendment form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Federal tax amendment form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Federal tax amendment form gov, download the IRS2Go app, or call 1-800-906-9887. Federal tax amendment form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Federal tax amendment form To find the nearest AARP Tax-Aide site, visit AARP's website at www. Federal tax amendment form aarp. Federal tax amendment form org/money/taxaide or call 1-888-227-7669. Federal tax amendment form For more information on these programs, go to IRS. Federal tax amendment form gov and enter “VITA” in the search box. Federal tax amendment form Internet. Federal tax amendment form    IRS. Federal tax amendment form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Federal tax amendment form Download the free IRS2Go app from the iTunes app store or from Google Play. Federal tax amendment form 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. Federal tax amendment form Check the status of your 2013 refund with the Where's My Refund? application on IRS. Federal tax amendment form gov or download the IRS2Go app and select the Refund Status option. Federal tax amendment form The IRS issues more than 9 out of 10 refunds in less than 21 days. Federal tax amendment form 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. Federal tax amendment form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Federal tax amendment form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Federal tax amendment form Use the Interactive Tax Assistant (ITA) to research your tax questions. Federal tax amendment form No need to wait on the phone or stand in line. Federal tax amendment form 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. Federal tax amendment form When you reach the response screen, you can print the entire interview and the final response for your records. Federal tax amendment form New subject areas are added on a regular basis. Federal tax amendment form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Federal tax amendment form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Federal tax amendment form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Federal tax amendment form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Federal tax amendment form 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. Federal tax amendment form 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. Federal tax amendment form You can also ask the IRS to mail a return or an account transcript to you. Federal tax amendment form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Federal tax amendment form gov or by calling 1-800-908-9946. Federal tax amendment form Tax return and tax account transcripts are generally available for the current year and the past three years. Federal tax amendment form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Federal tax amendment form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Federal tax amendment form 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. Federal tax amendment form Check the status of your amended return using Where's My Amended Return? Go to IRS. Federal tax amendment form gov and enter Where's My Amended Return? in the search box. Federal tax amendment form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Federal tax amendment form It can take up to 3 weeks from the date you mailed it to show up in our system. Federal tax amendment form Make a payment using one of several safe and convenient electronic payment options available on IRS. Federal tax amendment form gov. Federal tax amendment form Select the Payment tab on the front page of IRS. Federal tax amendment form gov for more information. Federal tax amendment form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Federal tax amendment form Figure your income tax withholding with the IRS Withholding Calculator on IRS. Federal tax amendment form gov. Federal tax amendment form 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. Federal tax amendment form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Federal tax amendment form gov. Federal tax amendment form Request an Electronic Filing PIN by going to IRS. Federal tax amendment form gov and entering Electronic Filing PIN in the search box. Federal tax amendment form Download forms, instructions and publications, including accessible versions for people with disabilities. Federal tax amendment form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Federal tax amendment form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Federal tax amendment form An employee can answer questions about your tax account or help you set up a payment plan. Federal tax amendment form Before you visit, check the Office Locator on IRS. Federal tax amendment form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Federal tax amendment form If you have a special need, such as a disability, you can request an appointment. Federal tax amendment form Call the local number listed in the Office Locator, or look in the phone book under Unit
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Optional expedited process for section 501 (c)(4) applications (120 days old as of May 28, 2013)

An optional expedited process is available for certain Section 501(c)(4) applicants. If your organization’s application has been pending for more than 120 days as of May 28, 2013, and your organization’s activities involve possible political campaign intervention or issue advocacy, you may receive a Letter 5228, Application Notification of Expedited 501(c)(4) Option.

As of December 23, 2013, this optional, expedited processing is being offered to all Section 501(c)(4) applicants whose applications indicate that the organization may be involved in political campaign intervention or in providing private benefit to a political party and that otherwise do not present any issue with regard to exempt status.

This webpage is for organizations who were eligible for the original optional expedited process. If you are eligible for the expanded optional expedited process offered on December 23, 2013, see additional information.

If you receive Letter 5228

You will be able to self-certify your organization if you represent to the following:

  • Your organization devotes 60% or more of both spending and time to activities that promote social welfare as defined by Section 501(c)(4).
  • Your organization devotes less than 40% of both spending and time to political campaign intervention.
  • Your organization ensures the above thresholds apply for past, current and future activities.

Self-certify your organization

Please review Letter 5228 and follow the instructions. Sign and return pages 4-5 within 45 days from the date of your letter. IRS will send you a favorable determination letter within two weeks after we receive your signed representations.

If you think you should have received a letter

If you did not receive Letter 5228 but believe your organization is eligible for the expedited 501(c)(4) option because your case was older than 120 days old as of May 28, 2013 and involved the issues discussed above, you should make sure you meet the eligibility criteria listed in Letter 5228, then call 877-829-5500.

Related Item

Expanded Optional Expedited Approval Process for 501(c)(4)s

Page Last Reviewed or Updated: 03-Jan-2014

The Federal Tax Amendment Form

Federal tax amendment form Part Two -   Income The eight chapters in this part discuss many kinds of income. Federal tax amendment form They explain which income is and is not taxed. Federal tax amendment form See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Federal tax amendment form Table of Contents 5. Federal tax amendment form   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Federal tax amendment form Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Federal tax amendment form   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Federal tax amendment form Reporting Tips to Your EmployerElectronic tip statement. Federal tax amendment form Final report. Federal tax amendment form Reporting Tips on Your Tax Return Allocated Tips 7. Federal tax amendment form   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Federal tax amendment form Custodian account for your child. Federal tax amendment form Penalty for failure to supply SSN. Federal tax amendment form Reporting backup withholding. Federal tax amendment form Savings account with parent as trustee. Federal tax amendment form Interest not reported on Form 1099-INT. Federal tax amendment form Nominees. Federal tax amendment form Incorrect amount. Federal tax amendment form Information reporting requirement. Federal tax amendment form Taxable InterestInterest subject to penalty for early withdrawal. Federal tax amendment form Money borrowed to invest in certificate of deposit. Federal tax amendment form U. Federal tax amendment form S. Federal tax amendment form Savings Bonds Education Savings Bond Program U. Federal tax amendment form S. Federal tax amendment form Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Federal tax amendment form How To Report Interest IncomeSchedule B (Form 1040A or 1040). Federal tax amendment form Reporting tax-exempt interest. Federal tax amendment form U. Federal tax amendment form S. Federal tax amendment form savings bond interest previously reported. Federal tax amendment form 8. Federal tax amendment form   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Federal tax amendment form Reporting tax withheld. Federal tax amendment form Nominees. Federal tax amendment form Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Federal tax amendment form Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Federal tax amendment form Alternative minimum tax treatment. Federal tax amendment form How To Report Dividend IncomeInvestment interest deducted. Federal tax amendment form 9. Federal tax amendment form   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Federal tax amendment form Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Federal tax amendment form Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Federal tax amendment form Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Federal tax amendment form   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Federal tax amendment form Individual retirement arrangements (IRAs). Federal tax amendment form Civil service retirement benefits. Federal tax amendment form Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Federal tax amendment form How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Federal tax amendment form Exclusion not limited to cost. Federal tax amendment form Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Federal tax amendment form Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Federal tax amendment form   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Federal tax amendment form   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Federal tax amendment form Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Federal tax amendment form Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Federal tax amendment form Method 2. Federal tax amendment form RoyaltiesDepletion. Federal tax amendment form Coal and iron ore. Federal tax amendment form Sale of property interest. Federal tax amendment form Part of future production sold. Federal tax amendment form Unemployment BenefitsTypes of unemployment compensation. Federal tax amendment form Governmental program. Federal tax amendment form Repayment of unemployment compensation. Federal tax amendment form Tax withholding. Federal tax amendment form Repayment of benefits. Federal tax amendment form Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Federal tax amendment form Deduction for costs involved in unlawful discrimination suits. Federal tax amendment form Energy conservation measure. Federal tax amendment form Dwelling unit. Federal tax amendment form Current income required to be distributed. Federal tax amendment form Current income not required to be distributed. Federal tax amendment form How to report. Federal tax amendment form Losses. Federal tax amendment form Grantor trust. Federal tax amendment form Nonemployee compensation. Federal tax amendment form Corporate director. Federal tax amendment form Personal representatives. Federal tax amendment form Manager of trade or business for bankruptcy estate. Federal tax amendment form Notary public. Federal tax amendment form Election precinct official. Federal tax amendment form Difficulty-of-care payments. Federal tax amendment form Maintaining space in home. Federal tax amendment form Reporting taxable payments. Federal tax amendment form Lotteries and raffles. Federal tax amendment form Form W-2G. Federal tax amendment form Reporting winnings and recordkeeping. Federal tax amendment form Inherited pension or IRA. Federal tax amendment form Employee awards or bonuses. Federal tax amendment form Pulitzer, Nobel, and similar prizes. Federal tax amendment form Payment for services. Federal tax amendment form VA payments. Federal tax amendment form Prizes. Federal tax amendment form Strike and lockout benefits. Federal tax amendment form Prev  Up  Next   Home   More Online Publications