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File 2007 Fed Income Tax

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File 2007 Fed Income Tax

File 2007 fed income tax Part One -   La Declaración de Impuestos sobre los Ingresos Los cuatro capítulos de esta sección presentan información básica sobre el sistema tributario. File 2007 fed income tax Le explican los primeros pasos para llenar una declaración de impuestos; por ejemplo, cómo determinar qué estado civil para efectos de la declaración le corresponde, cuántas exenciones puede reclamar y qué formulario presentar. File 2007 fed income tax Asimismo, explican los requisitos de mantenimiento de documentación, el sistema de presentación electrónica del IRS e-file, determinadas multas y los dos métodos que se utilizan para pagar impuestos durante el año: la retención del impuesto y el impuesto estimado. File 2007 fed income tax Table of Contents 1. File 2007 fed income tax   Información para la Presentación de la Declaración de ImpuestosQué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. File 2007 fed income tax Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad 2. File 2007 fed income tax   Estado Civil para Efectos de la DeclaraciónQué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. File 2007 fed income tax Divorcio y nuevo matrimonio. File 2007 fed income tax Matrimonios anulados. File 2007 fed income tax Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. File 2007 fed income tax Personas consideradas casadas. File 2007 fed income tax Matrimonio del mismo sexo. File 2007 fed income tax Cónyuge fallecido durante el año. File 2007 fed income tax Personas casadas que viven separadas. File 2007 fed income tax Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente 3. File 2007 fed income tax   Exenciones Personales y por DependientesQué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. File 2007 fed income tax Número de identificación personal del contribuyente del Servicio de Impuestos Internos. File 2007 fed income tax Números de identificación del contribuyente en proceso de adopción. File 2007 fed income tax 4. File 2007 fed income tax   Retención de Impuestos e Impuesto EstimadoQué Hay de Nuevo para el Año 2014 Recordatorios Introduction Useful Items - You may want to see: Retención de Impuesto para el Año 2014Sueldos y Salarios Propinas Beneficios Marginales Tributables Compensación por Enfermedad Pensiones y Anualidades Ganancias Provenientes de Juegos de Azar y Apuestas Compensación por Desempleo Pagos del Gobierno Federal Retención Adicional Impuesto Estimado para el Año 2014Quién no Tiene que Pagar el Impuesto Estimado ¿Quién Tiene que Pagar Impuesto Estimado? Cómo Calcular el Impuesto Estimado Cuándo se Debe Pagar el Impuesto Estimado Cómo Determinar Cada Pago Cómo Pagar el Impuesto Estimado Crédito por Impuestos Retenidos e Impuesto Estimado para el Año 2013Retención Impuesto Estimado Multa por Pago Insuficiente de Impuestos para el Año 2013 Prev  Up  Next   Home   More Online Publications
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The File 2007 Fed Income Tax

File 2007 fed income tax 32. File 2007 fed income tax   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. File 2007 fed income tax Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. File 2007 fed income tax  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. File 2007 fed income tax See Taxpayer identification number under Qualifying Person Test, later. File 2007 fed income tax You may have to pay employment taxes. File 2007 fed income tax  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. File 2007 fed income tax 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. File 2007 fed income tax See Employment Taxes for Household Employers , later. File 2007 fed income tax Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. File 2007 fed income tax Tests you must meet to claim the credit. File 2007 fed income tax How to figure the credit. File 2007 fed income tax How to claim the credit. File 2007 fed income tax Employment taxes you may have to pay as a household employer. File 2007 fed income tax 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. File 2007 fed income tax The credit can be up to 35% of your expenses. File 2007 fed income tax To qualify, you must pay these expenses so you can work or look for work. File 2007 fed income tax This credit should not be confused with the child tax credit discussed in chapter 34. File 2007 fed income tax Dependent care benefits. File 2007 fed income tax   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. File 2007 fed income tax You must complete Form 2441, Part III, before you can figure the amount of your credit. File 2007 fed income tax See Dependent Care Benefits under How To Figure the Credit, later. File 2007 fed income tax Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. File 2007 fed income tax The care must be for one or more qualifying persons who are identified on Form 2441. File 2007 fed income tax (See Qualifying Person Test . File 2007 fed income tax ) You (and your spouse if filing jointly) must have earned income during the year. File 2007 fed income tax (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. File 2007 fed income tax ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. File 2007 fed income tax (See Work-Related Expense Test , later. File 2007 fed income tax ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax (See Payments to Relatives or Dependents under Work-Related Expense Test, later. File 2007 fed income tax ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. File 2007 fed income tax If you are married, you must file a joint return, unless an exception applies to you. File 2007 fed income tax (See Joint Return Test , later. File 2007 fed income tax ) You must identify the care provider on your tax return. File 2007 fed income tax (See Provider Identification Test , later. File 2007 fed income tax ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). File 2007 fed income tax (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. File 2007 fed income tax See Reduced Dollar Limit under How To Figure the Credit, later. File 2007 fed income tax ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. File 2007 fed income tax Figure 32-A. File 2007 fed income tax Can You Claim the Credit? Please click here for the text description of the image. File 2007 fed income tax Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. File 2007 fed income tax 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. File 2007 fed income tax Dependent defined. File 2007 fed income tax   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. File 2007 fed income tax To be your dependent, a person must be your qualifying child (or your qualifying relative). File 2007 fed income tax Qualifying child. File 2007 fed income tax   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. File 2007 fed income tax More information. File 2007 fed income tax   For more information about who is a dependent or a qualifying child, see chapter 3. File 2007 fed income tax Physically or mentally not able to care for oneself. File 2007 fed income tax   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. File 2007 fed income tax Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. File 2007 fed income tax Person qualifying for part of year. File 2007 fed income tax   You determine a person's qualifying status each day. File 2007 fed income tax 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. File 2007 fed income tax Also see Yearly limit under Dollar Limit, later. File 2007 fed income tax Birth or death of otherwise qualifying person. File 2007 fed income tax   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. File 2007 fed income tax Taxpayer identification number. File 2007 fed income tax   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). File 2007 fed income tax If the correct information is not shown, the credit may be reduced or disallowed. File 2007 fed income tax Individual taxpayer identification number (ITIN) for aliens. File 2007 fed income tax   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. File 2007 fed income tax The ITIN is entered wherever an SSN is requested on a tax return. File 2007 fed income tax To apply for an ITIN, see Form W-7. File 2007 fed income tax   An ITIN is for tax use only. File 2007 fed income tax It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. File 2007 fed income tax S. File 2007 fed income tax law. File 2007 fed income tax Adoption taxpayer identification number (ATIN). File 2007 fed income tax   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. File 2007 fed income tax File Form W-7A, Application for Taxpayer Identification Number for Pending U. File 2007 fed income tax S. File 2007 fed income tax Adoptions. File 2007 fed income tax Child of divorced or separated parents or parents living apart. File 2007 fed income tax   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. File 2007 fed income tax   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. File 2007 fed income tax 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. File 2007 fed income tax For details and an exception for a parent who works at night, see Pub. File 2007 fed income tax 501. File 2007 fed income tax   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. File 2007 fed income tax Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. File 2007 fed income tax Earned income. File 2007 fed income tax   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. File 2007 fed income tax A net loss from self-employment reduces earned income. File 2007 fed income tax Earned income also includes strike benefits and any disability pay you report as wages. File 2007 fed income tax   Generally, only taxable compensation is included. File 2007 fed income tax However, you can elect to include nontaxable combat pay in earned income. File 2007 fed income tax If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. File 2007 fed income tax (In other words, if one of you makes the election, the other one can also make it but does not have to. File 2007 fed income tax ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. File 2007 fed income tax Members of certain religious faiths opposed to social security. File 2007 fed income tax   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. File 2007 fed income tax See Earned Income Test in Publication 503. File 2007 fed income tax Not earned income. File 2007 fed income tax   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. File 2007 fed income tax S. File 2007 fed income tax trade or business, or Any amount received for work while an inmate in a penal institution. File 2007 fed income tax Rule for student-spouse or spouse not able to care for self. File 2007 fed income tax   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. File 2007 fed income tax (Your spouse also must live with you for more than half the year. File 2007 fed income tax )   If you are filing a joint return, this rule also applies to you. File 2007 fed income tax You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. File 2007 fed income tax   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. File 2007 fed income tax   This rule applies to only one spouse for any one month. File 2007 fed income tax 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. File 2007 fed income tax Full-time student. File 2007 fed income tax   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. File 2007 fed income tax You must have been a full-time student for some part of each of 5 calendar months during the year. File 2007 fed income tax (The months need not be consecutive. File 2007 fed income tax ) School. File 2007 fed income tax   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. File 2007 fed income tax A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. File 2007 fed income tax Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. File 2007 fed income tax Expenses are considered work-related only if both of the following are true. File 2007 fed income tax They allow you (and your spouse if filing jointly) to work or look for work. File 2007 fed income tax They are for a qualifying person's care. File 2007 fed income tax Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. File 2007 fed income tax If you are married, generally both you and your spouse must work or look for work. File 2007 fed income tax 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. File 2007 fed income tax Your work can be for others or in your own business or partnership. File 2007 fed income tax It can be either full time or part time. File 2007 fed income tax Work also includes actively looking for work. File 2007 fed income tax However, if you do not find a job and have no earned income for the year, you cannot take this credit. File 2007 fed income tax See Earned Income Test , earlier. File 2007 fed income tax An expense is not considered work-related merely because you had it while you were working. File 2007 fed income tax The purpose of the expense must be to allow you to work. File 2007 fed income tax Whether your expenses allow you to work or look for work depends on the facts. File 2007 fed income tax Example 1. File 2007 fed income tax The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. File 2007 fed income tax Example 2. File 2007 fed income tax You work during the day. File 2007 fed income tax Your spouse works at night and sleeps during the day. File 2007 fed income tax You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. File 2007 fed income tax Your expenses are considered work-related. File 2007 fed income tax Volunteer work. File 2007 fed income tax    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. File 2007 fed income tax Work for part of year. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax 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). File 2007 fed income tax Temporary absence from work. File 2007 fed income tax   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. File 2007 fed income tax Instead, you can figure your credit including the expenses you paid for the period of absence. File 2007 fed income tax   An absence of 2 weeks or less is a short, temporary absence. File 2007 fed income tax An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. File 2007 fed income tax Example. File 2007 fed income tax You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. File 2007 fed income tax You become ill and miss 4 months of work but receive sick pay. File 2007 fed income tax You continue to pay the nanny to care for the children while you are ill. File 2007 fed income tax Your absence is not a short, temporary absence, and your expenses are not considered work-related. File 2007 fed income tax Part-time work. File 2007 fed income tax   If you work part-time, you generally must figure your expenses for each day. File 2007 fed income tax 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. File 2007 fed income tax Any day when you work at least 1 hour is a day of work. File 2007 fed income tax Example 1. File 2007 fed income tax You work 3 days a week. File 2007 fed income tax While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. File 2007 fed income tax You can pay the center $150 for any 3 days a week or $250 for 5 days a week. File 2007 fed income tax Your child attends the center 5 days a week. File 2007 fed income tax Your work-related expenses are limited to $150 a week. File 2007 fed income tax Example 2. File 2007 fed income tax The facts are the same as in Example 1 except the center does not offer a 3-day option. File 2007 fed income tax The entire $250 weekly fee may be a work-related expense. File 2007 fed income tax Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. File 2007 fed income tax You do not have to choose the least expensive way of providing care. File 2007 fed income tax 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. File 2007 fed income tax Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. File 2007 fed income tax Expenses for household services qualify if part of the services is for the care of qualifying persons. File 2007 fed income tax See Household services , later. File 2007 fed income tax Expenses not for care. File 2007 fed income tax   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. File 2007 fed income tax 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. File 2007 fed income tax   Child support payments are not for care and do not qualify for the credit. File 2007 fed income tax Education. File 2007 fed income tax   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. File 2007 fed income tax Expenses to attend kindergarten or a higher grade are not expenses for care. File 2007 fed income tax Do not use these expenses to figure your credit. File 2007 fed income tax   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. File 2007 fed income tax   Summer school and tutoring programs are not for care. File 2007 fed income tax Example 1. File 2007 fed income tax You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. File 2007 fed income tax The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. File 2007 fed income tax You can count the total cost when you figure the credit. File 2007 fed income tax Example 2. File 2007 fed income tax You place your 10-year-old child in a boarding school so you can work full time. File 2007 fed income tax Only the part of the boarding school expense that is for the care of your child is a work-related expense. File 2007 fed income tax You can count that part of the expense in figuring your credit if it can be separated from the cost of education. File 2007 fed income tax You cannot count any part of the amount you pay the school for your child's education. File 2007 fed income tax Care outside your home. File 2007 fed income tax   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. File 2007 fed income tax Dependent care center. File 2007 fed income tax   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. File 2007 fed income tax   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. File 2007 fed income tax Camp. File 2007 fed income tax   The cost of sending your child to an overnight camp is not considered a work-related expense. File 2007 fed income tax 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. File 2007 fed income tax Transportation. File 2007 fed income tax   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. File 2007 fed income tax This includes transportation by bus, subway, taxi, or private car. File 2007 fed income tax However, transportation not provided by a care provider is not for the care of a qualifying person. File 2007 fed income tax 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. File 2007 fed income tax Fees and deposits. File 2007 fed income tax   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. File 2007 fed income tax However, a forfeited deposit is not for the care of a qualifying person if care is not provided. File 2007 fed income tax Example 1. File 2007 fed income tax 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. File 2007 fed income tax The fee you paid is a work-related expense. File 2007 fed income tax Example 2. File 2007 fed income tax You placed a deposit with a preschool to reserve a place for your 3-year-old child. File 2007 fed income tax You later sent your child to a different preschool and forfeited the deposit. File 2007 fed income tax The forfeited deposit is not for care and so is not a work-related expense. File 2007 fed income tax Household services. File 2007 fed income tax   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. File 2007 fed income tax   Household services are ordinary and usual services done in and around your home that are necessary to run your home. File 2007 fed income tax They include the services of a housekeeper, maid, or cook. File 2007 fed income tax However, they do not include the services of a chauffeur, bartender, or gardener. File 2007 fed income tax See Household Services in Publication 503 for more information. File 2007 fed income tax   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. File 2007 fed income tax Taxes paid on wages. File 2007 fed income tax   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. File 2007 fed income tax See Employment Taxes for Household Employers , later. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax Joint Return Test Generally, married couples must file a joint return to take the credit. File 2007 fed income tax 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. File 2007 fed income tax Legally separated. File 2007 fed income tax   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. File 2007 fed income tax You may be eligible to take the credit on your return using head of household filing status. File 2007 fed income tax Married and living apart. File 2007 fed income tax   You are not considered married and are eligible to take the credit if all the following apply. File 2007 fed income tax You file a return apart from your spouse. File 2007 fed income tax Your home is the home of a qualifying person for more than half the year. File 2007 fed income tax You pay more than half the cost of keeping up your home for the year. File 2007 fed income tax Your spouse does not live in your home for the last 6 months of the year. File 2007 fed income tax Costs of keeping up a home. File 2007 fed income tax   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. File 2007 fed income tax   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. File 2007 fed income tax   They also do not include the purchase, permanent improvement, or replacement of property. File 2007 fed income tax For example, you cannot include the cost of replacing a water heater. File 2007 fed income tax However, you can include the cost of repairing a water heater. File 2007 fed income tax Death of spouse. File 2007 fed income tax   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. File 2007 fed income tax If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. File 2007 fed income tax Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. File 2007 fed income tax Use Form 2441, Part I, to show the information. File 2007 fed income tax 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). File 2007 fed income tax Information needed. File 2007 fed income tax   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. File 2007 fed income tax   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. File 2007 fed income tax If the care provider is an organization, then it is the employer identification number (EIN). File 2007 fed income tax   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). File 2007 fed income tax In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. File 2007 fed income tax   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. File 2007 fed income tax Getting the information. File 2007 fed income tax   You can use Form W-10 to request the required information from the care provider. File 2007 fed income tax If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. File 2007 fed income tax    You should keep this information with your tax records. File 2007 fed income tax Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. File 2007 fed income tax Due diligence. File 2007 fed income tax   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. File 2007 fed income tax However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. File 2007 fed income tax   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. File 2007 fed income tax Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. File 2007 fed income tax Provider refusal. File 2007 fed income tax   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). File 2007 fed income tax Enter “See Attached Statement” in the columns calling for the information you do not have. File 2007 fed income tax Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. File 2007 fed income tax Be sure to write your name and social security number on this statement. File 2007 fed income tax The statement will show that you used due diligence in trying to furnish the necessary information. File 2007 fed income tax U. File 2007 fed income tax S. File 2007 fed income tax citizens and resident aliens living abroad. File 2007 fed income tax   If you are living abroad, your care provider may not have, and may not be required to get, a U. File 2007 fed income tax S. File 2007 fed income tax taxpayer identification number (for example, an SSN or EIN). File 2007 fed income tax If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. File 2007 fed income tax How To Figure the Credit Your credit is a percentage of your work-related expenses. File 2007 fed income tax Your expenses are subject to the earned income limit and the dollar limit. File 2007 fed income tax The percentage is based on your adjusted gross income. File 2007 fed income tax Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. File 2007 fed income tax Expenses prepaid in an earlier year. File 2007 fed income tax   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. File 2007 fed income tax Claim the expenses for the later year as if they were actually paid in that later year. File 2007 fed income tax Expenses not paid until the following year. File 2007 fed income tax   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. File 2007 fed income tax You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. File 2007 fed income tax See Payments for prior year's expenses under Amount of Credit in Publication 503. File 2007 fed income tax    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. File 2007 fed income tax You may be able to claim a credit for them on your 2014 return. File 2007 fed income tax Expenses reimbursed. File 2007 fed income tax   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. File 2007 fed income tax Example. File 2007 fed income tax You paid work-related expenses of $3,000. File 2007 fed income tax You are reimbursed $2,000 by a state social services agency. File 2007 fed income tax You can use only $1,000 to figure your credit. File 2007 fed income tax Medical expenses. File 2007 fed income tax   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. File 2007 fed income tax You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. File 2007 fed income tax   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. File 2007 fed income tax However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. File 2007 fed income tax    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. File 2007 fed income tax Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. File 2007 fed income tax See Reduced Dollar Limit , later. File 2007 fed income tax But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. File 2007 fed income tax Dependent care benefits. File 2007 fed income tax   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. File 2007 fed income tax Your salary may have been reduced to pay for these benefits. File 2007 fed income tax If you received benefits as an employee, they should be shown in box 10 of your Form W-2. File 2007 fed income tax See Statement for employee , later. File 2007 fed income tax Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. File 2007 fed income tax Enter the amount of these benefits on Form 2441, Part III, line 12. File 2007 fed income tax Exclusion or deduction. File 2007 fed income tax   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File 2007 fed income tax Your employer can tell you whether your benefit plan qualifies. File 2007 fed income tax To claim the exclusion, you must complete Part III of Form 2441. File 2007 fed income tax You cannot use Form 1040EZ. File 2007 fed income tax   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. File 2007 fed income tax Therefore, you would not get an exclusion from wages. File 2007 fed income tax Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. File 2007 fed income tax To claim the deduction, you must use Form 2441. File 2007 fed income tax   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). File 2007 fed income tax 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. File 2007 fed income tax See Earned Income Limit, later. File 2007 fed income tax    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. File 2007 fed income tax Statement for employee. File 2007 fed income tax   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. File 2007 fed income tax Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. File 2007 fed income tax Effect of exclusion on credit. File 2007 fed income tax   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. File 2007 fed income tax 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. File 2007 fed income tax Earned income is defined under Earned Income Test , earlier. File 2007 fed income tax 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. File 2007 fed income tax Separated spouse. File 2007 fed income tax   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. File 2007 fed income tax Use only your income in figuring the earned income limit. File 2007 fed income tax Surviving spouse. File 2007 fed income tax   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. File 2007 fed income tax Community property laws. File 2007 fed income tax   You should disregard community property laws when you figure earned income for this credit. File 2007 fed income tax You or your spouse is a student or not able to care for self. File 2007 fed income tax   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. File 2007 fed income tax 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. File 2007 fed income tax Spouse works. File 2007 fed income tax   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. File 2007 fed income tax Spouse qualifies for part of month. File 2007 fed income tax    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. File 2007 fed income tax You are a student or not able to care for self. File 2007 fed income tax   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. File 2007 fed income tax 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). File 2007 fed income tax If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. File 2007 fed income tax Both spouses qualify. File 2007 fed income tax   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. File 2007 fed income tax Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. File 2007 fed income tax This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. File 2007 fed income tax If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. File 2007 fed income tax This $6,000 limit does not need to be divided equally among them. File 2007 fed income tax 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. File 2007 fed income tax Yearly limit. File 2007 fed income tax   The dollar limit is a yearly limit. File 2007 fed income tax The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. File 2007 fed income tax Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. File 2007 fed income tax Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. File 2007 fed income tax 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. File 2007 fed income tax Your reduced dollar limit is figured on Form 2441, Part III. File 2007 fed income tax See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. File 2007 fed income tax Example 1. File 2007 fed income tax George is a widower with one child and earns $24,000 a year. File 2007 fed income tax 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. File 2007 fed income tax His employer pays an additional $1,000 under a dependent care benefit plan. File 2007 fed income tax This $1,000 is excluded from George's income. File 2007 fed income tax 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. File 2007 fed income tax This is because his dollar limit is reduced as shown next. File 2007 fed income tax   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. File 2007 fed income tax Randall is married and both he and his wife are employed. File 2007 fed income tax Each has earned income in excess of $6,000. File 2007 fed income tax They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. File 2007 fed income tax Randall's work-related expenses are $6,000 for the year. File 2007 fed income tax 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. File 2007 fed income tax Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. File 2007 fed income tax 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. File 2007 fed income tax This is because his dollar limit is reduced as shown next. File 2007 fed income tax   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. File 2007 fed income tax This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. File 2007 fed income tax The following table shows the percentage to use based on adjusted gross income. File 2007 fed income tax   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. File 2007 fed income tax You cannot claim the credit on Form 1040EZ. File 2007 fed income tax Form 1040 or 1040A. File 2007 fed income tax   You must complete Form 2441 and attach it to your Form 1040 or 1040A. File 2007 fed income tax Enter the credit on Form 1040, line 48, or Form 1040A, line 29. File 2007 fed income tax Limit on credit. File 2007 fed income tax   The amount of credit you can claim is generally limited to the amount of your tax. File 2007 fed income tax For more information, see the Instructions for Form 2441. File 2007 fed income tax Tax credit not refundable. File 2007 fed income tax   You cannot get a refund for any part of the credit that is more than this limit. File 2007 fed income tax Recordkeeping. File 2007 fed income tax You should keep records of your work-related expenses. File 2007 fed income tax Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. File 2007 fed income tax Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . File 2007 fed income tax 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. File 2007 fed income tax If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. File 2007 fed income tax If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. File 2007 fed income tax Self-employed persons who are in business for themselves are not household employees. File 2007 fed income tax 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. File 2007 fed income tax 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. File 2007 fed income tax This control could include providing rules of conduct and appearance and requiring regular reports. File 2007 fed income tax In this case, you do not have to pay employment taxes. File 2007 fed income tax 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. File 2007 fed income tax If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. File 2007 fed income tax Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. File 2007 fed income tax Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. File 2007 fed income tax Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. File 2007 fed income tax For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. File 2007 fed income tax State employment tax. File 2007 fed income tax   You may also have to pay state unemployment tax. File 2007 fed income tax Contact your state unemployment tax office for information. File 2007 fed income tax You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. File 2007 fed income tax For a list of state unemployment tax agencies, visit the U. File 2007 fed income tax S. File 2007 fed income tax Department of Labor's website. File 2007 fed income tax A link to that website is in Publication 926, or you can find it with an online search. File 2007 fed income tax Prev  Up  Next   Home   More Online Publications