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

Free online tax return Índice Pérdidas en ciertas actividades madereras, retroactivación a 5 años, Traspaso a 5 años de NOL por ciertas pérdidas en actividades madereras. Free online tax return A Actividad maderera: Costos de reforestación, Costos de Reforestación Retroactivación a 5 años de NOL, Costos de Reforestación Apógrafo de la declaración de impuestos, solicitud de, Solicitud de apógrafo de la declaración de impuestos. Free online tax return Ayuda: Ayuda especial del IRS, Cómo Obtener Ayuda con los Impuestos Cibersitio del IRS, Cómo Obtener Ayuda con los Impuestos Cómo obtener, Cómo Obtener Ayuda con los Impuestos Teléfono, Cómo Obtener Ayuda con los Impuestos C Cancelación de endeudamiento, Exclusión de Ciertas Cancelaciones de Endeudamiento por Motivos del Huracán Katrina Cibersitio del IRS, Servicios gratis con los impuestos. Free online tax return Contribuciones caritativas, Suspensión Temporal de los Límites sobre las Contribuciones Caritativas Contribuyentes afectados, Contribuyentes afectados. Free online tax return Conversión involuntaria (ver Plazo de reposición para que las ganancias no sean reconocidas) Copia de su declaración de impuestos, solicitud de, Solicitud de copia de la declaración de impuestos. Free online tax return Costos de demolición, Costos de Demolición y Limpieza Costos de limpieza, Costos de Demolición y Limpieza Costos de reforestación, Costos de Reforestación Crédito Hope (ver Créditos por enseñanza superior) Crédito perpétuo (vitalicio) por aprendizaje (ver Créditos por enseñanza superior) Crédito por ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito por la retención de empleados, Créditos por la Retención de Empleados Crédito por oportunidad de trabajo, Crédito por Oportunidad de Trabajo Crédito por vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Crédito tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Crédito tributario por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Créditos por enseñanza superior, Créditos Tributarios por Enseñanza Superior Créditos: Enseñanza superior, Créditos Tributarios por Enseñanza Superior Impuesto por rehabilitación, Aumento del Crédito Tributario por Rehabilitación Ingreso del trabajo, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Oportunidad de trabajo, Crédito por Oportunidad de Trabajo Retención de empleados , Créditos por la Retención de Empleados Tributario por hijos, Crédito por Ingreso del Trabajo y Crédito Tributario por Hijos Vivienda para afectados por el huracán Katrina, Crédito por Vivienda del Huracán Katrina Cuentas IRA y otros planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación D Declaración de impuestos: Solicitud de apógrafo, Solicitud de apógrafo de la declaración de impuestos. Free online tax return Solicitud de una copia, Solicitud de copia de la declaración de impuestos. Free online tax return Deducción caritativa: Inventario de alimentos, Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas Deducción conforme a la sección 179, Mayor Deducción Conforme a la Sección 179 Defensor del contribuyente, Poniéndose en contacto con el Defensor del Contribuyente. Free online tax return Depreciación : Asignación especial , Asignación (Descuento) Especial de Depreciación Depreciación: Propiedad calificada de la Zona GO, Propiedad calificada de la Zona GO. Free online tax return Distribución calificada por motivos del huracán, Distribución calificada por motivos del huracán. Free online tax return Distribuciones: Compra o construcción de una vivienda, Reintegro de Distribuciones Calificadas por la Compra o Construcción de un Hogar Principal Huracán calificado, Distribución calificada por motivos del huracán. Free online tax return Reintegro de, Reintegro de Distribuciones Calificadas por Motivos de un Huracán Tributación de, Tributación de Distribuciones Calificadas por Motivos de un Huracán E Exención adicional por provisión de vivienda, Exenciones Adicionales por la Provisión de Vivienda para Personas que Tuvieron que Abandonar sus Hogares por Causa del Huracán Katrina F Fechas de vencimiento, prorrogadas, Prórrogas de las Fechas de Vencimiento Tributarias I Internet: Cibersitio del IRS, Servicios gratis con los impuestos. Free online tax return Inventario de alimentos, deducción caritativa por , Deducción Caritativa por Contribuciones de Inventario de Alimentos Inventario de libros, deducción caritativa por, Deducción Caritativa por Contribuciones de Inventarios de Libros a Escuelas Públicas P Pérdida calificada en una Zona GO, Pérdida calificada en una Zona GO. Free online tax return Pérdidas netas de operación , Pérdidas Netas de Operación Pérdidas por hechos fortuitos y robos, Pérdidas por Hechos Fortuitos y Robos Pérdidas por robo, Pérdidas por Hechos Fortuitos y Robos Plan de jubilación elegible, Plan de jubilación elegible. Free online tax return Planes de jubilación, Las Cuentas IRA y Otros Planes de Jubilación Plazo de reposición para que las ganancias no sean reconocidas, Período de Reposición para que las Ganancias no sean Reconocidas R Reembolsos de millas, voluntarios que prestaron servicios con fines caritativos, Reembolsos de Millas a Voluntarios que Prestaron Servicios con Fines Caritativos Reubicación temporal, Alivio Tributario para la Reubicación Temporal S Servicio de Impuestos Internos (IRS): Cibersitio del, Servicios gratis con los impuestos. Free online tax return Subsidio hipotecario federal, recuperación, Recuperación del Subsidio Hipotecario Federal T Tasa estándar por milla, uso con fines caritativos, Tasa Estándar por Milla para el Uso de Vehículos para Fines Caritativos Z Zona central del desastre, Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona de desastre con cobertura: Katrina, Zona de Desastre del Huracán Katrina con Cobertura Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Wilma, Zona de Desastre del Huracán Wilma con Cobertura Zona de desastre: Huracán Katrina, Zona de Desastre del Huracán Katrina Huracán Rita, Zona de Desastre del Huracán Rita (Zona de Desastre de Rita con Cobertura) Huracán Wilma, Zona de Desastre del Huracán Wilma Zona de Oportunidad del Golfo (GO), Zona de Oportunidad del Golfo (GO) (Zona Central del Desastre) Zona GO de Rita, Zona GO de Rita Zona GO de Wilma, Zona GO de Wilma Anterior  Subir     Inicio   More Online Publications