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Student Income Tax Return

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Student Income Tax Return

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

Student income tax return 34. Student income tax return   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Student income tax return The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Student income tax return This chapter explains the following. Student income tax return Who is a qualifying child. Student income tax return The amount of the credit. Student income tax return How to claim the credit. Student income tax return The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. Student income tax return If you have no tax. Student income tax return   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. Student income tax return If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. Student income tax return However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). Student income tax return Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Student income tax return S. Student income tax return citizen, a U. Student income tax return S. Student income tax return national, or a resident of the United States. Student income tax return If the child was adopted, see Adopted child , later. Student income tax return For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. Student income tax return Example 1. Student income tax return Your son turned 17 on December 30, 2013. Student income tax return He is a citizen of the United States and you claimed him as a dependent on your return. Student income tax return He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. Student income tax return Example 2. Student income tax return Your daughter turned 8 years old in 2013. Student income tax return She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. Student income tax return She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. Student income tax return Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Student income tax return   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). Student income tax return   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. Student income tax return To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. Student income tax return For more information about the substantial presence test, see Publication 519, U. Student income tax return S. Student income tax return Tax Guide for Aliens. Student income tax return Adopted child. Student income tax return   An adopted child is always treated as your own child. Student income tax return An adopted child includes a child lawfully placed with you for legal adoption. Student income tax return   If you are a U. Student income tax return S. Student income tax return citizen or U. Student income tax return S. Student income tax return national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. Student income tax return Exceptions to time lived with you. Student income tax return   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. Student income tax return Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Student income tax return   There are also exceptions for kidnapped children and children of divorced or separated parents. Student income tax return For details, see Residency Test in chapter 3. Student income tax return Qualifying child of more than one person. Student income tax return   A special rule applies if your qualifying child is the qualifying child of more than one person. Student income tax return For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. Student income tax return Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Student income tax return Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. Student income tax return The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Student income tax return If this amount is zero, you cannot take this credit because there is no tax to reduce. Student income tax return But you may be able to take the additional child tax credit. Student income tax return See Additional Child Tax Credit , later. Student income tax return Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Student income tax return Married filing jointly - $110,000. Student income tax return Single, head of household, or qualifying widow(er) - $75,000. Student income tax return Married filing separately - $55,000. Student income tax return Modified AGI. Student income tax return   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. Student income tax return Any amount excluded from income because of the exclusion of income from  Puerto Rico. Student income tax return On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. Student income tax return ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. Student income tax return Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Student income tax return Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Student income tax return Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Student income tax return   If you do not have any of the above, your modified AGI is the same as your AGI. Student income tax return AGI. Student income tax return   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. Student income tax return Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Student income tax return You cannot claim the child tax credit on Form 1040EZ. Student income tax return You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. Student income tax return If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. Student income tax return To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. Student income tax return If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. Student income tax return If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. Student income tax return Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Student income tax return The additional child tax credit may give you a refund even if you do not owe any tax. Student income tax return How to claim the additional child tax credit. Student income tax return   To claim the additional child tax credit, follow the steps below. Student income tax return Make sure you figured the amount, if any, of your child tax credit. Student income tax return See Claiming the Credit , earlier. Student income tax return If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. Student income tax return If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. Student income tax return Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. Student income tax return Part I is distinct and separate from Parts II–IV. Student income tax return If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. Student income tax return Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). Student income tax return When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). Student income tax return If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. Student income tax return Parts II–IV Parts II–IV help you figure your additional child tax credit. Student income tax return Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. Student income tax return See How to claim the additional child tax credit , earlier. Student income tax return Prev  Up  Next   Home   More Online Publications