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File Taxes Past Years

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File Taxes Past Years

File taxes past years IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. File taxes past years   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. File taxes past years 25% of an eligible employee's compensation. File taxes past years $40,000 (subject to cost-of-living adjustments after 2002). File taxes past years Deduction limit. File taxes past years   For years beginning after 2001, the following changes apply to the SEP deduction limit. File taxes past years Elective deferrals (SARSEPs). File taxes past years   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. File taxes past years Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. File taxes past years Definition of compensation. File taxes past years    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. File taxes past years More information. File taxes past years   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. File taxes past years 403(b) Plans Figuring catch-up contributions. File taxes past years   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. File taxes past years Qualified retirement plans. File taxes past years 403(b) plans. File taxes past years Simplified employee pensions (SEP). File taxes past years SIMPLE plans. File taxes past years   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. File taxes past years For 2002, the limit is $1,000. File taxes past years Rollovers to and from 403(b) plans. File taxes past years   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). File taxes past years This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. File taxes past years Years of service for church employees and ministers. File taxes past years   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. File taxes past years Prior law required church employees and ministers to figure years of service separately for each employer. File taxes past years   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. File taxes past years Foreign missionaries. File taxes past years   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. File taxes past years More information. File taxes past years   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). File taxes past years Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. File taxes past years For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. File taxes past years The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). File taxes past years More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). File taxes past years Prev  Up  Next   Home   More Online Publications
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Domestic and International Programs

The Domestic and International Index (.pdf) lists all Appeals domestic and international related issues, including contact information, as follows:

  • ACI - Appeals Coordinated Issues
  • ACIcc - Appeals Coordinated Issues, Category of Case
  • CCI - Compliance Coordinated Issues
  • DCI - Decoordinated Issue (Decoordinated in Appeals information available)
  • EM - Appeals Emerging Issues
  • LT - Listed Transactions
  • SME - Subject Matter Expert
  • TOI - Transactions of Interest
  • UIL - Uniform Issue List

The Domestic and International Index is an alphabetical listing of all issues and should be referred to for all current contact information. It is searchable, using Acrobat Search.

ACI or ACIcc - An issue or category of case, is an issue of IRS-wide impact or importance requiring coordination with Appeals to ensure uniformity and consistency nationwide. This is achieved through the coordination of efforts between Appeals Officers (AO) and designated Technical Specialists (TS). The ACI program encompasses legal issues and factual issues and category of case.

An AO assigned a case with an ACI must consult with the TS prior to the scheduling of the initial conference to obtain current information. For ACIs, except those designated an ACIcc, the AO must get review and concurrence from the TS prior to discussing the settlement with the taxpayer.  Such review and concurrence extends to all aspects of the settlement including closing documents.

CCI - When Compliance coordinates an issue and issues a Coordinated Issue Paper (CIP) Appeals designates the issue as a Compliance Coordinated Issue (CCI).   Appeals generally develops Appeals Settlement Guidelines (ASG) for CCIs.   Effective with the date of the issuance of a CIP, the AO must get the review and concurrence of the Appeals’ TS before discussing the settlement with the taxpayer.  For a list of CCIs visit the Large Business and International (LB&I) Division Coordinated Issue Papers webpage.

EM – An Appeals Emerging Issue is an issue that surfaced in an industry or specialty area in a number of Appeals cases or it is understood cases will be coming to Appeals in the near future with the issue.  The AO assigned a case with an emerging issue is required to contact the designated TS (before holding the initial conference) to gain insight into both the industry or specialty area and the issue. He/she is required to maintain contact with the coordinator. Review and concurrence is not required until such time as an issue may be redesignated a CCI or ACI.

Appeals Settlement Guidelines (ASG)
NOTE: Since specialists may have changed since the finalized ASG was approved, it is recommended that you refer to the Domestic and International Index (.pdf) for contact information.

Page Last Reviewed or Updated: 16-Jan-2014

The File Taxes Past Years

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