File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File Taxes 2010 Free

Do You Need To File A Tax Return In 20142011 1040 FormForm 1040ez More:label_form_201040ez More:taxesEz Tax Form 2011Military Tax ServiceH And R Block Free FederalFree 1040ez Filing OnlineWww Myfreetaxes Com SandiegoHow To File TaxesFile State Tax Return FreeFree E File 20131040x Amended FormFile 2005 Taxes Online FreeHow Do You File An Amended Federal Tax Return2011 Ez Tax FormIrs Addendum Form2012 Free Tax ReturnFree Federal And State Tax Filing 2012Best Online Tax Software For MilitaryHow To File 2010 Taxes Late TurbotaxIrs ExtensionFree State Tax Returns OnlineFile Taxes For FreeAmended Tax Return 1098 T2012 Form 1040ezState EfileState Tax SlabsIrs AmendmentsHow Can I File My 2011 Tax ReturnH&r Block Taxes Online FreeFree State Federal Tax Filing1040ez TaxesFile An Amended Tax ReturnH&r Block FreeHow To File For Self Employment On TaxesTax Amendment FormWww Freefilefillableforms Com Ffa Freefileforms HtmTurbo Tax 2008Taxact 2011 Free Federal Edition DownloadFederal Tax Forms For 2011

File Taxes 2010 Free

File taxes 2010 free Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. File taxes 2010 free Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. File taxes 2010 free Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. File taxes 2010 free Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. File taxes 2010 free Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. File taxes 2010 free Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. File taxes 2010 free Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. File taxes 2010 free Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. File taxes 2010 free Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. File taxes 2010 free Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. File taxes 2010 free B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. File taxes 2010 free Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. File taxes 2010 free Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. File taxes 2010 free Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. File taxes 2010 free Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. File taxes 2010 free C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. File taxes 2010 free Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. File taxes 2010 free Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. File taxes 2010 free Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. File taxes 2010 free Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. File taxes 2010 free Deducción de la contribución, Deducción de la contribución. File taxes 2010 free Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. File taxes 2010 free Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. File taxes 2010 free COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. File taxes 2010 free Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). File taxes 2010 free Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. File taxes 2010 free Terceros pagadores, Terceros pagadores. File taxes 2010 free Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. File taxes 2010 free Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. File taxes 2010 free Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. File taxes 2010 free Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. File taxes 2010 free Excepciones al requisito de los $150 o $2,500, Excepciones. File taxes 2010 free Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. File taxes 2010 free Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). File taxes 2010 free Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. File taxes 2010 free Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. File taxes 2010 free Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. File taxes 2010 free Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. File taxes 2010 free Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. File taxes 2010 free Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. File taxes 2010 free Depósitos en días laborables solamente, Depósitos en días laborables solamente. File taxes 2010 free Depósitos, cuándo se hacen, 11. File taxes 2010 free Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. File taxes 2010 free Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. File taxes 2010 free Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. File taxes 2010 free Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. File taxes 2010 free Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. File taxes 2010 free Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. File taxes 2010 free Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. File taxes 2010 free Patronos nuevos, Patronos nuevos. File taxes 2010 free Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. File taxes 2010 free Período de depósito, Período de depósito. File taxes 2010 free Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. File taxes 2010 free Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. File taxes 2010 free Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. File taxes 2010 free Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. File taxes 2010 free Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. File taxes 2010 free Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. File taxes 2010 free Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. File taxes 2010 free Requisito de los $2,500, Requisito de los $2,500. File taxes 2010 free Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. File taxes 2010 free Depósitos hechos a tiempo, Depósitos hechos a tiempo. File taxes 2010 free Opción de pago el mismo día, Opción de pago el mismo día. File taxes 2010 free Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. File taxes 2010 free Registro de depósitos, Registro de depósitos. File taxes 2010 free Requisito de depósito electrónico, Requisito de depósito electrónico. File taxes 2010 free Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. File taxes 2010 free Empleado Definición, 2. File taxes 2010 free ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. File taxes 2010 free Según el derecho común, Definición de empleado según el derecho común. File taxes 2010 free Empleado doméstico Requisito de $1,900, Requisito de $1,900. File taxes 2010 free Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. File taxes 2010 free Empleados arrendados, Empleados arrendados. File taxes 2010 free Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). File taxes 2010 free Exención, disposiciones de, Disposiciones de exención. File taxes 2010 free Especialista en servicios técnicos, Especialista en servicios técnicos. File taxes 2010 free F Formulario 499R-2/W-2PR, 13. File taxes 2010 free Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. File taxes 2010 free SS-8PR, Ayuda provista por el IRS. File taxes 2010 free W-3PR, 13. File taxes 2010 free Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). File taxes 2010 free , Ley Federal de Contribución para el Desempleo (FUTA). File taxes 2010 free Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. File taxes 2010 free G Gastos de viaje y de representación, Gastos de viaje y de representación. File taxes 2010 free I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. File taxes 2010 free Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. File taxes 2010 free Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. File taxes 2010 free Vendedores directos, Vendedores directos. File taxes 2010 free Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. File taxes 2010 free Los Formularios 499R-2/W-2PR y W-3PR, 13. File taxes 2010 free Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. File taxes 2010 free Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. File taxes 2010 free Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. File taxes 2010 free M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. File taxes 2010 free , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. File taxes 2010 free Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. File taxes 2010 free Agentes de reportación, Agentes de reportación. File taxes 2010 free Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. File taxes 2010 free Multa promediada por no depositar, Multa promediada por no depositar. File taxes 2010 free Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. File taxes 2010 free Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. File taxes 2010 free N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. File taxes 2010 free Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. File taxes 2010 free Número de identificación patronal (EIN), 3. File taxes 2010 free Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. File taxes 2010 free Número de Seguro Social (SSN) , 4. File taxes 2010 free Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. File taxes 2010 free Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. File taxes 2010 free Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. File taxes 2010 free Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. File taxes 2010 free P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. File taxes 2010 free Transportación (beneficios de transporte), Transportación (beneficios de transporte). File taxes 2010 free Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. File taxes 2010 free Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. File taxes 2010 free Empleados domésticos, Empleados domésticos. File taxes 2010 free Formulario 940-PR, Formulario 940-PR. File taxes 2010 free Tasa de la contribución, Tasa de la contribución FUTA. File taxes 2010 free Trabajadores agrícolas, Trabajadores agrícolas. File taxes 2010 free Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. File taxes 2010 free ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). File taxes 2010 free Multas por no radicar y por no pagar, Multas o penalidades. File taxes 2010 free Patrono sucesor, Patrono sucesor. File taxes 2010 free Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. File taxes 2010 free Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. File taxes 2010 free Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. File taxes 2010 free Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. File taxes 2010 free Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). File taxes 2010 free Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). File taxes 2010 free Propinas, 6. File taxes 2010 free Propinas Formulario 4070-PR, 6. File taxes 2010 free Propinas Formulario 4070A-PR, 6. File taxes 2010 free Propinas Informe de propinas, Informe de propinas. File taxes 2010 free Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. File taxes 2010 free Regla de disposición, Regla de disposición. File taxes 2010 free Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. File taxes 2010 free Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. File taxes 2010 free Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. File taxes 2010 free Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. File taxes 2010 free Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. File taxes 2010 free Trabajo doméstico, Trabajo doméstico. File taxes 2010 free V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. File taxes 2010 free Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Tax Information for Students

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Tax Benefits for Education Information
Tax credits, deductions and savings plans can help taxpayers with their expenses for higher education. You could save money from the cost of tuition, books and fees or deduct interest you pay on a qualified student loan.

Federal Student Aid
This U.S. Department of Education Federal Student Aid website provides information about preparing for education, choosing a school, applying for admission, financial aid and more.

Order a Transcript Online
Order your tax return or tax account transcript online.

IRS History
The roots of the IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses.

IRS Social Media
The IRS uses social media tools, including the IRS2Go phone app, to share the latest information on tax changes, initiatives, products and services.

Page Last Reviewed or Updated: 27-Mar-2014

The File Taxes 2010 Free

File taxes 2010 free 32. File taxes 2010 free   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 taxes 2010 free Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. File taxes 2010 free  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 taxes 2010 free See Taxpayer identification number under Qualifying Person Test, later. File taxes 2010 free You may have to pay employment taxes. File taxes 2010 free  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 taxes 2010 free 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 taxes 2010 free See Employment Taxes for Household Employers , later. File taxes 2010 free Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. File taxes 2010 free Tests you must meet to claim the credit. File taxes 2010 free How to figure the credit. File taxes 2010 free How to claim the credit. File taxes 2010 free Employment taxes you may have to pay as a household employer. File taxes 2010 free 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 taxes 2010 free The credit can be up to 35% of your expenses. File taxes 2010 free To qualify, you must pay these expenses so you can work or look for work. File taxes 2010 free This credit should not be confused with the child tax credit discussed in chapter 34. File taxes 2010 free Dependent care benefits. File taxes 2010 free   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 taxes 2010 free You must complete Form 2441, Part III, before you can figure the amount of your credit. File taxes 2010 free See Dependent Care Benefits under How To Figure the Credit, later. File taxes 2010 free 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 taxes 2010 free The care must be for one or more qualifying persons who are identified on Form 2441. File taxes 2010 free (See Qualifying Person Test . File taxes 2010 free ) You (and your spouse if filing jointly) must have earned income during the year. File taxes 2010 free (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. File taxes 2010 free ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. File taxes 2010 free (See Work-Related Expense Test , later. File taxes 2010 free ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. File taxes 2010 free 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 taxes 2010 free 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 taxes 2010 free (See Payments to Relatives or Dependents under Work-Related Expense Test, later. File taxes 2010 free ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. File taxes 2010 free If you are married, you must file a joint return, unless an exception applies to you. File taxes 2010 free (See Joint Return Test , later. File taxes 2010 free ) You must identify the care provider on your tax return. File taxes 2010 free (See Provider Identification Test , later. File taxes 2010 free ) 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 taxes 2010 free (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 taxes 2010 free See Reduced Dollar Limit under How To Figure the Credit, later. File taxes 2010 free ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. File taxes 2010 free Figure 32-A. File taxes 2010 free Can You Claim the Credit? Please click here for the text description of the image. File taxes 2010 free 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 taxes 2010 free 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 taxes 2010 free Dependent defined. File taxes 2010 free   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. File taxes 2010 free To be your dependent, a person must be your qualifying child (or your qualifying relative). File taxes 2010 free Qualifying child. File taxes 2010 free   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. File taxes 2010 free More information. File taxes 2010 free   For more information about who is a dependent or a qualifying child, see chapter 3. File taxes 2010 free Physically or mentally not able to care for oneself. File taxes 2010 free   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. File taxes 2010 free Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. File taxes 2010 free Person qualifying for part of year. File taxes 2010 free   You determine a person's qualifying status each day. File taxes 2010 free 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 taxes 2010 free Also see Yearly limit under Dollar Limit, later. File taxes 2010 free Birth or death of otherwise qualifying person. File taxes 2010 free   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 taxes 2010 free Taxpayer identification number. File taxes 2010 free   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). File taxes 2010 free If the correct information is not shown, the credit may be reduced or disallowed. File taxes 2010 free Individual taxpayer identification number (ITIN) for aliens. File taxes 2010 free   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 taxes 2010 free The ITIN is entered wherever an SSN is requested on a tax return. File taxes 2010 free To apply for an ITIN, see Form W-7. File taxes 2010 free   An ITIN is for tax use only. File taxes 2010 free It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. File taxes 2010 free S. File taxes 2010 free law. File taxes 2010 free Adoption taxpayer identification number (ATIN). File taxes 2010 free   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 taxes 2010 free File Form W-7A, Application for Taxpayer Identification Number for Pending U. File taxes 2010 free S. File taxes 2010 free Adoptions. File taxes 2010 free Child of divorced or separated parents or parents living apart. File taxes 2010 free   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 taxes 2010 free   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. File taxes 2010 free 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 taxes 2010 free For details and an exception for a parent who works at night, see Pub. File taxes 2010 free 501. File taxes 2010 free   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 taxes 2010 free Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. File taxes 2010 free Earned income. File taxes 2010 free   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. File taxes 2010 free A net loss from self-employment reduces earned income. File taxes 2010 free Earned income also includes strike benefits and any disability pay you report as wages. File taxes 2010 free   Generally, only taxable compensation is included. File taxes 2010 free However, you can elect to include nontaxable combat pay in earned income. File taxes 2010 free 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 taxes 2010 free (In other words, if one of you makes the election, the other one can also make it but does not have to. File taxes 2010 free ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. File taxes 2010 free Members of certain religious faiths opposed to social security. File taxes 2010 free   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 taxes 2010 free See Earned Income Test in Publication 503. File taxes 2010 free Not earned income. File taxes 2010 free   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 taxes 2010 free S. File taxes 2010 free trade or business, or Any amount received for work while an inmate in a penal institution. File taxes 2010 free Rule for student-spouse or spouse not able to care for self. File taxes 2010 free   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 taxes 2010 free (Your spouse also must live with you for more than half the year. File taxes 2010 free )   If you are filing a joint return, this rule also applies to you. File taxes 2010 free 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 taxes 2010 free   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. File taxes 2010 free   This rule applies to only one spouse for any one month. File taxes 2010 free 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 taxes 2010 free Full-time student. File taxes 2010 free   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 taxes 2010 free You must have been a full-time student for some part of each of 5 calendar months during the year. File taxes 2010 free (The months need not be consecutive. File taxes 2010 free ) School. File taxes 2010 free   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. File taxes 2010 free A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. File taxes 2010 free Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. File taxes 2010 free Expenses are considered work-related only if both of the following are true. File taxes 2010 free They allow you (and your spouse if filing jointly) to work or look for work. File taxes 2010 free They are for a qualifying person's care. File taxes 2010 free Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. File taxes 2010 free If you are married, generally both you and your spouse must work or look for work. File taxes 2010 free 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 taxes 2010 free Your work can be for others or in your own business or partnership. File taxes 2010 free It can be either full time or part time. File taxes 2010 free Work also includes actively looking for work. File taxes 2010 free However, if you do not find a job and have no earned income for the year, you cannot take this credit. File taxes 2010 free See Earned Income Test , earlier. File taxes 2010 free An expense is not considered work-related merely because you had it while you were working. File taxes 2010 free The purpose of the expense must be to allow you to work. File taxes 2010 free Whether your expenses allow you to work or look for work depends on the facts. File taxes 2010 free Example 1. File taxes 2010 free The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. File taxes 2010 free Example 2. File taxes 2010 free You work during the day. File taxes 2010 free Your spouse works at night and sleeps during the day. File taxes 2010 free You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. File taxes 2010 free Your expenses are considered work-related. File taxes 2010 free Volunteer work. File taxes 2010 free    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. File taxes 2010 free Work for part of year. File taxes 2010 free   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 taxes 2010 free 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 taxes 2010 free 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 taxes 2010 free Temporary absence from work. File taxes 2010 free   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 taxes 2010 free Instead, you can figure your credit including the expenses you paid for the period of absence. File taxes 2010 free   An absence of 2 weeks or less is a short, temporary absence. File taxes 2010 free An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. File taxes 2010 free Example. File taxes 2010 free You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. File taxes 2010 free You become ill and miss 4 months of work but receive sick pay. File taxes 2010 free You continue to pay the nanny to care for the children while you are ill. File taxes 2010 free Your absence is not a short, temporary absence, and your expenses are not considered work-related. File taxes 2010 free Part-time work. File taxes 2010 free   If you work part-time, you generally must figure your expenses for each day. File taxes 2010 free 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 taxes 2010 free Any day when you work at least 1 hour is a day of work. File taxes 2010 free Example 1. File taxes 2010 free You work 3 days a week. File taxes 2010 free While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. File taxes 2010 free You can pay the center $150 for any 3 days a week or $250 for 5 days a week. File taxes 2010 free Your child attends the center 5 days a week. File taxes 2010 free Your work-related expenses are limited to $150 a week. File taxes 2010 free Example 2. File taxes 2010 free The facts are the same as in Example 1 except the center does not offer a 3-day option. File taxes 2010 free The entire $250 weekly fee may be a work-related expense. File taxes 2010 free Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. File taxes 2010 free You do not have to choose the least expensive way of providing care. File taxes 2010 free 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 taxes 2010 free Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. File taxes 2010 free Expenses for household services qualify if part of the services is for the care of qualifying persons. File taxes 2010 free See Household services , later. File taxes 2010 free Expenses not for care. File taxes 2010 free   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. File taxes 2010 free 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 taxes 2010 free   Child support payments are not for care and do not qualify for the credit. File taxes 2010 free Education. File taxes 2010 free   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. File taxes 2010 free Expenses to attend kindergarten or a higher grade are not expenses for care. File taxes 2010 free Do not use these expenses to figure your credit. File taxes 2010 free   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. File taxes 2010 free   Summer school and tutoring programs are not for care. File taxes 2010 free Example 1. File taxes 2010 free 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 taxes 2010 free The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. File taxes 2010 free You can count the total cost when you figure the credit. File taxes 2010 free Example 2. File taxes 2010 free You place your 10-year-old child in a boarding school so you can work full time. File taxes 2010 free Only the part of the boarding school expense that is for the care of your child is a work-related expense. File taxes 2010 free You can count that part of the expense in figuring your credit if it can be separated from the cost of education. File taxes 2010 free You cannot count any part of the amount you pay the school for your child's education. File taxes 2010 free Care outside your home. File taxes 2010 free   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 taxes 2010 free Dependent care center. File taxes 2010 free   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 taxes 2010 free   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 taxes 2010 free Camp. File taxes 2010 free   The cost of sending your child to an overnight camp is not considered a work-related expense. File taxes 2010 free 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 taxes 2010 free Transportation. File taxes 2010 free   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 taxes 2010 free This includes transportation by bus, subway, taxi, or private car. File taxes 2010 free However, transportation not provided by a care provider is not for the care of a qualifying person. File taxes 2010 free 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 taxes 2010 free Fees and deposits. File taxes 2010 free   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 taxes 2010 free However, a forfeited deposit is not for the care of a qualifying person if care is not provided. File taxes 2010 free Example 1. File taxes 2010 free 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 taxes 2010 free The fee you paid is a work-related expense. File taxes 2010 free Example 2. File taxes 2010 free You placed a deposit with a preschool to reserve a place for your 3-year-old child. File taxes 2010 free You later sent your child to a different preschool and forfeited the deposit. File taxes 2010 free The forfeited deposit is not for care and so is not a work-related expense. File taxes 2010 free Household services. File taxes 2010 free   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 taxes 2010 free   Household services are ordinary and usual services done in and around your home that are necessary to run your home. File taxes 2010 free They include the services of a housekeeper, maid, or cook. File taxes 2010 free However, they do not include the services of a chauffeur, bartender, or gardener. File taxes 2010 free See Household Services in Publication 503 for more information. File taxes 2010 free   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. File taxes 2010 free Taxes paid on wages. File taxes 2010 free   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. File taxes 2010 free See Employment Taxes for Household Employers , later. File taxes 2010 free 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 taxes 2010 free 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 taxes 2010 free Joint Return Test Generally, married couples must file a joint return to take the credit. File taxes 2010 free 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 taxes 2010 free Legally separated. File taxes 2010 free   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. File taxes 2010 free You may be eligible to take the credit on your return using head of household filing status. File taxes 2010 free Married and living apart. File taxes 2010 free   You are not considered married and are eligible to take the credit if all the following apply. File taxes 2010 free You file a return apart from your spouse. File taxes 2010 free Your home is the home of a qualifying person for more than half the year. File taxes 2010 free You pay more than half the cost of keeping up your home for the year. File taxes 2010 free Your spouse does not live in your home for the last 6 months of the year. File taxes 2010 free Costs of keeping up a home. File taxes 2010 free   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 taxes 2010 free   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. File taxes 2010 free   They also do not include the purchase, permanent improvement, or replacement of property. File taxes 2010 free For example, you cannot include the cost of replacing a water heater. File taxes 2010 free However, you can include the cost of repairing a water heater. File taxes 2010 free Death of spouse. File taxes 2010 free   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 taxes 2010 free If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. File taxes 2010 free Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. File taxes 2010 free Use Form 2441, Part I, to show the information. File taxes 2010 free 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 taxes 2010 free Information needed. File taxes 2010 free   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. File taxes 2010 free   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. File taxes 2010 free If the care provider is an organization, then it is the employer identification number (EIN). File taxes 2010 free   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 taxes 2010 free In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. File taxes 2010 free   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 taxes 2010 free Getting the information. File taxes 2010 free   You can use Form W-10 to request the required information from the care provider. File taxes 2010 free 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 taxes 2010 free    You should keep this information with your tax records. File taxes 2010 free Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. File taxes 2010 free Due diligence. File taxes 2010 free   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. File taxes 2010 free However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. File taxes 2010 free   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 taxes 2010 free Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. File taxes 2010 free Provider refusal. File taxes 2010 free   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 taxes 2010 free Enter “See Attached Statement” in the columns calling for the information you do not have. File taxes 2010 free Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. File taxes 2010 free Be sure to write your name and social security number on this statement. File taxes 2010 free The statement will show that you used due diligence in trying to furnish the necessary information. File taxes 2010 free U. File taxes 2010 free S. File taxes 2010 free citizens and resident aliens living abroad. File taxes 2010 free   If you are living abroad, your care provider may not have, and may not be required to get, a U. File taxes 2010 free S. File taxes 2010 free taxpayer identification number (for example, an SSN or EIN). File taxes 2010 free If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. File taxes 2010 free How To Figure the Credit Your credit is a percentage of your work-related expenses. File taxes 2010 free Your expenses are subject to the earned income limit and the dollar limit. File taxes 2010 free The percentage is based on your adjusted gross income. File taxes 2010 free Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. File taxes 2010 free Expenses prepaid in an earlier year. File taxes 2010 free   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. File taxes 2010 free Claim the expenses for the later year as if they were actually paid in that later year. File taxes 2010 free Expenses not paid until the following year. File taxes 2010 free   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. File taxes 2010 free You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. File taxes 2010 free See Payments for prior year's expenses under Amount of Credit in Publication 503. File taxes 2010 free    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. File taxes 2010 free You may be able to claim a credit for them on your 2014 return. File taxes 2010 free Expenses reimbursed. File taxes 2010 free   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 taxes 2010 free Example. File taxes 2010 free You paid work-related expenses of $3,000. File taxes 2010 free You are reimbursed $2,000 by a state social services agency. File taxes 2010 free You can use only $1,000 to figure your credit. File taxes 2010 free Medical expenses. File taxes 2010 free   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 taxes 2010 free You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. File taxes 2010 free   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 taxes 2010 free 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 taxes 2010 free    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. File taxes 2010 free Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. File taxes 2010 free See Reduced Dollar Limit , later. File taxes 2010 free But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. File taxes 2010 free Dependent care benefits. File taxes 2010 free   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 taxes 2010 free Your salary may have been reduced to pay for these benefits. File taxes 2010 free If you received benefits as an employee, they should be shown in box 10 of your Form W-2. File taxes 2010 free See Statement for employee , later. File taxes 2010 free Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. File taxes 2010 free Enter the amount of these benefits on Form 2441, Part III, line 12. File taxes 2010 free Exclusion or deduction. File taxes 2010 free   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File taxes 2010 free Your employer can tell you whether your benefit plan qualifies. File taxes 2010 free To claim the exclusion, you must complete Part III of Form 2441. File taxes 2010 free You cannot use Form 1040EZ. File taxes 2010 free   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. File taxes 2010 free Therefore, you would not get an exclusion from wages. File taxes 2010 free 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 taxes 2010 free To claim the deduction, you must use Form 2441. File taxes 2010 free   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 taxes 2010 free 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 taxes 2010 free See Earned Income Limit, later. File taxes 2010 free    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 taxes 2010 free Statement for employee. File taxes 2010 free   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 taxes 2010 free 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 taxes 2010 free Effect of exclusion on credit. File taxes 2010 free   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 taxes 2010 free 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 taxes 2010 free Earned income is defined under Earned Income Test , earlier. File taxes 2010 free 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 taxes 2010 free Separated spouse. File taxes 2010 free   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 taxes 2010 free Use only your income in figuring the earned income limit. File taxes 2010 free Surviving spouse. File taxes 2010 free   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 taxes 2010 free Community property laws. File taxes 2010 free   You should disregard community property laws when you figure earned income for this credit. File taxes 2010 free You or your spouse is a student or not able to care for self. File taxes 2010 free   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 taxes 2010 free 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 taxes 2010 free Spouse works. File taxes 2010 free   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 taxes 2010 free Spouse qualifies for part of month. File taxes 2010 free    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 taxes 2010 free You are a student or not able to care for self. File taxes 2010 free   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. File taxes 2010 free 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 taxes 2010 free If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. File taxes 2010 free Both spouses qualify. File taxes 2010 free   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 taxes 2010 free Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. File taxes 2010 free This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. File taxes 2010 free If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. File taxes 2010 free This $6,000 limit does not need to be divided equally among them. File taxes 2010 free 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 taxes 2010 free Yearly limit. File taxes 2010 free   The dollar limit is a yearly limit. File taxes 2010 free 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 taxes 2010 free 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 taxes 2010 free 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 taxes 2010 free 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 taxes 2010 free Your reduced dollar limit is figured on Form 2441, Part III. File taxes 2010 free See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. File taxes 2010 free Example 1. File taxes 2010 free George is a widower with one child and earns $24,000 a year. File taxes 2010 free 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 taxes 2010 free His employer pays an additional $1,000 under a dependent care benefit plan. File taxes 2010 free This $1,000 is excluded from George's income. File taxes 2010 free 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 taxes 2010 free This is because his dollar limit is reduced as shown next. File taxes 2010 free   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 taxes 2010 free Randall is married and both he and his wife are employed. File taxes 2010 free Each has earned income in excess of $6,000. File taxes 2010 free They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. File taxes 2010 free Randall's work-related expenses are $6,000 for the year. File taxes 2010 free 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 taxes 2010 free Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. File taxes 2010 free 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 taxes 2010 free This is because his dollar limit is reduced as shown next. File taxes 2010 free   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 taxes 2010 free This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. File taxes 2010 free The following table shows the percentage to use based on adjusted gross income. File taxes 2010 free   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 taxes 2010 free You cannot claim the credit on Form 1040EZ. File taxes 2010 free Form 1040 or 1040A. File taxes 2010 free   You must complete Form 2441 and attach it to your Form 1040 or 1040A. File taxes 2010 free Enter the credit on Form 1040, line 48, or Form 1040A, line 29. File taxes 2010 free Limit on credit. File taxes 2010 free   The amount of credit you can claim is generally limited to the amount of your tax. File taxes 2010 free For more information, see the Instructions for Form 2441. File taxes 2010 free Tax credit not refundable. File taxes 2010 free   You cannot get a refund for any part of the credit that is more than this limit. File taxes 2010 free Recordkeeping. File taxes 2010 free You should keep records of your work-related expenses. File taxes 2010 free 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 taxes 2010 free Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . File taxes 2010 free 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 taxes 2010 free If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. File taxes 2010 free 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 taxes 2010 free Self-employed persons who are in business for themselves are not household employees. File taxes 2010 free 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 taxes 2010 free 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 taxes 2010 free This control could include providing rules of conduct and appearance and requiring regular reports. File taxes 2010 free In this case, you do not have to pay employment taxes. File taxes 2010 free 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 taxes 2010 free 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 taxes 2010 free Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. File taxes 2010 free 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 taxes 2010 free Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. File taxes 2010 free For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. File taxes 2010 free State employment tax. File taxes 2010 free   You may also have to pay state unemployment tax. File taxes 2010 free Contact your state unemployment tax office for information. File taxes 2010 free You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. File taxes 2010 free For a list of state unemployment tax agencies, visit the U. File taxes 2010 free S. File taxes 2010 free Department of Labor's website. File taxes 2010 free A link to that website is in Publication 926, or you can find it with an online search. File taxes 2010 free Prev  Up  Next   Home   More Online Publications