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2011 1040

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2011 1040 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. 2011 1040 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. 2011 1040 The care must be for one or more qualifying persons who are identified on Form 2441. 2011 1040 (See Qualifying Person Test. 2011 1040 ) You (and your spouse if filing jointly) must have earned income during the year. 2011 1040 (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. 2011 1040 ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. 2011 1040 (See Work-Related Expense Test, later. 2011 1040 ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. 2011 1040 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. 2011 1040 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. 2011 1040 See Payments to Relatives or Dependents under Work-Related Expense Test, later. 2011 1040 Your filing status may be single, head of household, or qualifying widow(er) with dependent child. 2011 1040 If you are married, you must file a joint return, unless an exception applies to you. 2011 1040 See Joint Return Test, later. 2011 1040 You must identify the care provider on your tax return. 2011 1040 (See Provider Identification Test, later. 2011 1040 ) 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). 2011 1040 (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. 2011 1040 See Reduced Dollar Limit under How To Figure the Credit, later. 2011 1040 ) These tests are presented in Figure A and are also explained in detail in this publication. 2011 1040 Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. 2011 1040 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. 2011 1040 Dependent defined. 2011 1040   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. 2011 1040 To be your dependent, a person must be your qualifying child (or your qualifying relative). 2011 1040 Qualifying child. 2011 1040   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. 2011 1040 More information. 2011 1040   For more information about who is a dependent or a qualifying child, see Publication 501. 2011 1040 Physically or mentally not able to care for oneself. 2011 1040   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. 2011 1040 Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. 2011 1040 Person qualifying for part of year. 2011 1040   You determine a person's qualifying status each day. 2011 1040 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. 2011 1040 Also see Yearly limit under Dollar Limit, later. 2011 1040 Birth or death of otherwise qualifying person. 2011 1040   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. 2011 1040 Taxpayer identification number. 2011 1040   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). 2011 1040 If the correct information is not shown, the credit may be reduced or disallowed. 2011 1040 Individual taxpayer identification number (ITIN) for aliens. 2011 1040   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. 2011 1040 The ITIN is entered wherever an SSN is requested on a tax return. 2011 1040 If the alien does not have an ITIN, he or she must apply for one. 2011 1040 See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. 2011 1040   An ITIN is for tax use only. 2011 1040 It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. 2011 1040 S. 2011 1040 law. 2011 1040 Adoption taxpayer identification number (ATIN). 2011 1040   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. 2011 1040 File Form W-7A, Application for Taxpayer Identification Number for Pending U. 2011 1040 S. 2011 1040 Adoptions. 2011 1040 Child of divorced or separated parents or parents living apart. 2011 1040   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. 2011 1040   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. 2011 1040 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. 2011 1040 For details and an exception for a parent who works at night, see Publication 501. 2011 1040   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. 2011 1040 Please click here for the text description of the image. 2011 1040 Figure a. 2011 1040 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. 2011 1040 Earned income. 2011 1040   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. 2011 1040 A net loss from self-employment reduces earned income. 2011 1040 Earned income also includes strike benefits and any disability pay you report as wages. 2011 1040   Generally, only taxable compensation is included. 2011 1040 However, you can elect to include nontaxable combat pay in earned income. 2011 1040 If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. 2011 1040 (In other words, if one of you makes the election, the other one can also make it but does not have to. 2011 1040 ) 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. 2011 1040 You should figure your credit both ways and make the election if it gives you a greater tax benefit. 2011 1040    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. 2011 1040 Members of certain religious faiths opposed to social security. 2011 1040   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. 2011 1040 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. 2011 1040   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. 2011 1040 For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2011 1040 Form 4361. 2011 1040   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. 2011 1040 This includes wages, salaries, tips, and other taxable employee compensation. 2011 1040   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. 2011 1040 Examples include fees for performing marriages and honoraria for delivering speeches. 2011 1040   Any amount you received for work that is not related to your ministerial duties is earned income. 2011 1040 Form 4029. 2011 1040   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. 2011 1040   However, amounts you received as a self-employed individual do not count as earned income. 2011 1040 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. 2011 1040 S. 2011 1040 trade or business, or Any amount received for work while an inmate in a penal institution. 2011 1040 Rule for student-spouse or spouse not able to care for self. 2011 1040   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. 2011 1040 (Your spouse also must live with you for more than half the year. 2011 1040 )   If you are filing a joint return, this rule also applies to you. 2011 1040 You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. 2011 1040   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. 2011 1040   This rule applies to only one spouse for any one month. 2011 1040 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. 2011 1040 Full-time student. 2011 1040    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. 2011 1040 You must have been a full-time student for some part of each of 5 calendar months during the year. 2011 1040 (The months need not be consecutive. 2011 1040 ) School. 2011 1040   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. 2011 1040 A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 2011 1040 Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. 2011 1040 Expenses are considered work-related only if both of the following are true. 2011 1040 They allow you (and your spouse if filing jointly) to work or look for work. 2011 1040 They are for a qualifying person's care. 2011 1040 Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. 2011 1040 If you are married, generally both you and your spouse must work or look for work. 2011 1040 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. 2011 1040 Your work can be for others or in your own business or partnership. 2011 1040 It can be either full time or part time. 2011 1040 Work also includes actively looking for work. 2011 1040 However, if you do not find a job and have no earned income for the year, you cannot take this credit. 2011 1040 See Earned Income Test, earlier. 2011 1040 An expense is not considered work-related merely because you had it while you were working. 2011 1040 The purpose of the expense must be to allow you to work. 2011 1040 Whether your expenses allow you to work or look for work depends on the facts. 2011 1040 Example 1. 2011 1040 The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. 2011 1040 Example 2. 2011 1040 You work during the day. 2011 1040 Your spouse works at night and sleeps during the day. 2011 1040 You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. 2011 1040 Your expenses are considered work-related. 2011 1040 Volunteer work. 2011 1040   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. 2011 1040 Work for part of year. 2011 1040   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. 2011 1040 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. 2011 1040 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). 2011 1040 Temporary absence from work. 2011 1040   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. 2011 1040 Instead, you can figure your credit including the expenses you paid for the period of absence. 2011 1040   An absence of 2 weeks or less is a short, temporary absence. 2011 1040 An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. 2011 1040 Example. 2011 1040 You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. 2011 1040 You become ill and miss 4 months of work but receive sick pay. 2011 1040 You continue to pay the nanny to care for the children while you are ill. 2011 1040 Your absence is not a short, temporary absence, and your expenses are not considered work-related. 2011 1040 Part-time work. 2011 1040   If you work part-time, you generally must figure your expenses for each day. 2011 1040 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. 2011 1040 Any day when you work at least 1 hour is a day of work. 2011 1040 Example 1. 2011 1040 You work 3 days a week. 2011 1040 While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. 2011 1040 You can pay the center $150 for any 3 days a week or $250 for 5 days a week. 2011 1040 Your child attends the center 5 days a week. 2011 1040 Your work-related expenses are limited to $150 a week. 2011 1040 Example 2. 2011 1040 The facts are the same as in Example 1 except the center does not offer a 3-day option. 2011 1040 The entire $250 weekly fee may be a work-related expense. 2011 1040 Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. 2011 1040 You do not have to choose the least expensive way of providing the care. 2011 1040 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. 2011 1040 Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. 2011 1040 Expenses for household services qualify if part of the services is for the care of qualifying persons. 2011 1040 See Household Services, later. 2011 1040 Expenses not for care. 2011 1040   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. 2011 1040 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. 2011 1040 Otherwise, see the discussion of Expenses partly work-related, later. 2011 1040   Child support payments are not for care and do not qualify for the credit. 2011 1040 Education. 2011 1040   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. 2011 1040   Expenses to attend kindergarten or a higher grade are not expenses for care. 2011 1040 Do not use these expenses to figure your credit. 2011 1040   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. 2011 1040   Summer school and tutoring programs are not for care. 2011 1040 Example 1. 2011 1040 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. 2011 1040 The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. 2011 1040 You can count the total cost when you figure the credit. 2011 1040 Example 2. 2011 1040 You place your 10-year-old child in a boarding school so you can work full time. 2011 1040 Only the part of the boarding school expense that is for the care of your child is a work-related expense. 2011 1040 You can count that part of the expense in figuring your credit if it can be separated from the cost of education. 2011 1040 You cannot count any part of the amount you pay the school for your child's education. 2011 1040 Care outside your home. 2011 1040   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. 2011 1040 Dependent care center. 2011 1040   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. 2011 1040   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. 2011 1040 Camp. 2011 1040   The cost of sending your child to an overnight camp is not considered a work-related expense. 2011 1040    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. 2011 1040 Transportation. 2011 1040   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. 2011 1040 This includes transportation by bus, subway, taxi, or private car. 2011 1040 However, transportation not provided by a care provider is not for the care of a qualifying person. 2011 1040 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. 2011 1040 Fees and deposits. 2011 1040   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. 2011 1040 However, a forfeited deposit is not for the care of a qualifying person if care is not provided. 2011 1040 Example 1. 2011 1040 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. 2011 1040 The fee you paid is a work-related expense. 2011 1040 Example 2. 2011 1040 You placed a deposit with a preschool to reserve a place for your 3-year-old child. 2011 1040 You later sent your child to a different preschool and forfeited the deposit. 2011 1040 The forfeited deposit is not for care and so is not a work-related expense. 2011 1040 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. 2011 1040 Definition. 2011 1040   Household services are ordinary and usual services done in and around your home that are necessary to run your home. 2011 1040 They include the services of a housekeeper, maid, or cook. 2011 1040 However, they do not include the services of a chauffeur, bartender, or gardener. 2011 1040 Housekeeper. 2011 1040   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. 2011 1040 Expenses partly work-related. 2011 1040   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. 2011 1040 To figure your credit, count only the part that is work-related. 2011 1040 However, you do not have to divide the expense if only a small part is for other purposes. 2011 1040 Example. 2011 1040 You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. 2011 1040 The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. 2011 1040 You do not have to divide the expenses. 2011 1040 You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. 2011 1040 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. 2011 1040 However, the dollar limit (discussed later) is based on one qualifying person, not two. 2011 1040 Meals and lodging provided for housekeeper. 2011 1040   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. 2011 1040 If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. 2011 1040 Example. 2011 1040 To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. 2011 1040 You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. 2011 1040 However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. 2011 1040 Taxes paid on wages. 2011 1040   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. 2011 1040 For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. 2011 1040 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. 2011 1040 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. 2011 1040 Joint Return Test Generally, married couples must file a joint return to take the credit. 2011 1040 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. 2011 1040 Legally separated. 2011 1040   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. 2011 1040 You may be eligible to take the credit on your return using head of household filing status. 2011 1040 Married and living apart. 2011 1040   You are not considered married and are eligible to take the credit if all the following apply. 2011 1040 You file a return apart from your spouse. 2011 1040 Your home is the home of a qualifying person for more than half the year. 2011 1040 You pay more than half the cost of keeping up your home for the year. 2011 1040 Your spouse does not live in your home for the last 6 months of the year. 2011 1040 Costs of keeping up a home. 2011 1040   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. 2011 1040   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. 2011 1040   They also do not include the purchase, permanent improvement, or replacement of property. 2011 1040 For example, you cannot include the cost of replacing a water heater. 2011 1040 However, you can include the cost of repairing a water heater. 2011 1040 Death of spouse. 2011 1040   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. 2011 1040 If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. 2011 1040 Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. 2011 1040 Use Form 2441, Part I, to show the information. 2011 1040 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). 2011 1040 Information needed. 2011 1040   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. 2011 1040    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. 2011 1040 If the care provider is an organization, then it is the employer identification number (EIN). 2011 1040   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). 2011 1040 In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. 2011 1040   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. 2011 1040 Getting the information. 2011 1040    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. 2011 1040 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. 2011 1040    You should keep this information with your tax records. 2011 1040 Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. 2011 1040 Due diligence. 2011 1040   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. 2011 1040 However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. 2011 1040   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. 2011 1040 Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. 2011 1040 Provider refusal. 2011 1040    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). 2011 1040 Enter “See Attached Statement” in the columns calling for the information you do not have. 2011 1040 Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. 2011 1040 Be sure to write your name and social security number on this statement. 2011 1040 The statement will show that you used due diligence in trying to furnish the necessary information. 2011 1040 U. 2011 1040 S. 2011 1040 citizens and resident aliens living abroad. 2011 1040   If you are living abroad, your care provider may not have, and may not be required to get, a U. 2011 1040 S. 2011 1040 taxpayer identification number (for example, an SSN or an EIN). 2011 1040 If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. 2011 1040 How To Figure the Credit Your credit is a percentage of your work-related expenses. 2011 1040 Your expenses are subject to the earned income limit and the dollar limit. 2011 1040 The percentage is based on your adjusted gross income. 2011 1040 Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. 2011 1040 Expenses prepaid in an earlier year. 2011 1040   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. 2011 1040 Claim the expenses for the later year as if they were actually paid in that later year. 2011 1040 Expenses not paid until the following year. 2011 1040   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. 2011 1040 You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. 2011 1040 See Payments for prior year's expenses under Amount of Credit, later. 2011 1040 If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. 2011 1040 You may be able to claim a credit for them on your 2014 return. 2011 1040 Expenses reimbursed. 2011 1040   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. 2011 1040 Example. 2011 1040 You paid work-related expenses of $3,000. 2011 1040 You are reimbursed $2,000 by a state social services agency. 2011 1040 You can use only $1,000 to figure your credit. 2011 1040 Medical expenses. 2011 1040   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. 2011 1040 You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. 2011 1040   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. 2011 1040 However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. 2011 1040 For information on medical expenses, see Publication 502, Medical and Dental Expenses. 2011 1040    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. 2011 1040 Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. 2011 1040 See Reduced Dollar Limit, later. 2011 1040 But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. 2011 1040 Dependent care benefits. 2011 1040    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. 2011 1040 Your salary may have been reduced to pay for these benefits. 2011 1040 If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. 2011 1040 See Statement for employee, later. 2011 1040 Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. 2011 1040   Enter the amount of these benefits on Form 2441, Part III, line 12. 2011 1040 Exclusion or deduction. 2011 1040   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 2011 1040 Your employer can tell you whether your benefit plan qualifies. 2011 1040 To claim the exclusion, you must complete Part III of Form 2441. 2011 1040 You cannot use Form 1040EZ. 2011 1040   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 2011 1040 Therefore, you would not get an exclusion from wages. 2011 1040 Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 2011 1040 To claim the deduction, you must use Form 2441. 2011 1040   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). 2011 1040   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. 2011 1040    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. 2011 1040 Statement for employee. 2011 1040   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. 2011 1040 Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 2011 1040 Effect of exclusion on credit. 2011 1040   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. 2011 1040 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. 2011 1040 Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. 2011 1040 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. 2011 1040 Example. 2011 1040 You remarried on December 3. 2011 1040 Your earned income for the year was $18,000. 2011 1040 Your new spouse's earned income for the year was $2,000. 2011 1040 You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. 2011 1040 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). 2011 1040 Separated spouse. 2011 1040   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. 2011 1040 Use only your income in figuring the earned income limit. 2011 1040 Surviving spouse. 2011 1040   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. 2011 1040 Community property laws. 2011 1040   Disregard community property laws when you figure earned income for this credit. 2011 1040 Self-employment earnings. 2011 1040   If you are self-employed, include your net earnings in earned income. 2011 1040 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. 2011 1040 Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. 2011 1040 Clergy or church employee. 2011 1040   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. 2011 1040 Statutory employee. 2011 1040   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). 2011 1040 Net loss. 2011 1040   You must reduce your earned income by any net loss from self-employment. 2011 1040 Optional method if earnings are low or a net loss. 2011 1040   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. 2011 1040 Get Publication 334, Tax Guide for Small Business, for details. 2011 1040 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. 2011 1040 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. 2011 1040 You or your spouse is a student or not able to care for self. 2011 1040   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. 2011 1040 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. 2011 1040 Spouse works. 2011 1040   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. 2011 1040 Spouse qualifies for part of month. 2011 1040   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. 2011 1040 You are a student or not able to care for self. 2011 1040   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. 2011 1040 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). 2011 1040 If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. 2011 1040 Both spouses qualify. 2011 1040   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. 2011 1040 Example. 2011 1040 Jim works and keeps up a home for himself and his wife Sharon. 2011 1040 Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. 2011 1040 During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. 2011 1040 These expenses also qualify as medical expenses. 2011 1040 Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. 2011 1040 Jim and Sharon's earned income limit is the smallest of the following amounts. 2011 1040   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. 2011 1040 However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. 2011 1040 Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. 2011 1040 This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. 2011 1040 If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. 2011 1040 This limit does not need to be divided equally among them. 2011 1040 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. 2011 1040 Yearly limit. 2011 1040   The dollar limit is a yearly limit. 2011 1040 The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. 2011 1040 Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. 2011 1040 Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. 2011 1040 Example 1. 2011 1040 You pay $500 a month for after-school care for your son. 2011 1040 He turned 13 on May 1 and is no longer a qualifying person. 2011 1040 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. 2011 1040 Example 2. 2011 1040 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. 2011 1040 You paid $300 per month for the childcare. 2011 1040 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. 2011 1040 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. 2011 1040 Your reduced dollar limit is figured on Form 2441, Part III. 2011 1040 See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. 2011 1040 Example 1. 2011 1040 George is a widower with one child and earns $24,000 a year. 2011 1040 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. 2011 1040 His employer pays an additional $1,000 under a qualified dependent care benefit plan. 2011 1040 This $1,000 is excluded from George's income. 2011 1040 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. 2011 1040 This is because his dollar limit is reduced as shown next. 2011 1040   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. 2011 1040 Randall is married and both he and his wife are employed. 2011 1040 Each has earned income in excess of $6,000. 2011 1040 They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. 2011 1040 Randall's work-related expenses are $6,000 for the year. 2011 1040 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. 2011 1040 Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. 2011 1040 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. 2011 1040 This is because his dollar limit is reduced as shown next. 2011 1040   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. 2011 1040 This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 2011 1040 The following table shows the percentage to use based on adjusted gross income. 2011 1040   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. 2011 1040 You should show the expenses for each person on Form 2441, line 2, column (c). 2011 1040 However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. 2011 1040 You should list -0- for the one person and the actual amount for the second person. 2011 1040 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. 2011 1040 Example. 2011 1040 Roger and Megan Paris have two qualifying children. 2011 1040 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. 2011 1040 They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). 2011 1040 Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. 2011 1040 Line 30 tells them to complete line 2 without including any dependent care benefits. 2011 1040 They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. 2011 1040 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. 2011 1040 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. 2011 1040 However, their son James has special needs and they paid $18,500 for his care. 2011 1040 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. 2011 1040 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. 2011 1040 Payments for prior year's expenses. 2011 1040   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. 2011 1040 Attach a statement to your form showing how you figured the additional amount from 2012. 2011 1040 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. 2011 1040 Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. 2011 1040 Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. 2011 1040 See Worksheet A. 2011 1040 Example. 2011 1040 In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. 2011 1040 Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. 2011 1040 Their adjusted gross income for 2012 was $30,000. 2011 1040 Sam's earned income of $14,000 was less than Kate's earned income. 2011 1040 A credit for their 2012 expenses paid in 2013 is not allowed in 2012. 2011 1040 It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. 2011 1040 The filled-in Worksheet A they used to figure this credit is shown later. 2011 1040 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. 2011 1040 They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. 2011 1040 Worksheet A. 2011 1040 Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. 2011 1040 1. 2011 1040   Enter your 2012 qualified expenses paid in 2012 1. 2011 1040     2. 2011 1040   Enter your 2012 qualified expenses paid in 2013 2. 2011 1040     3. 2011 1040   Add the amounts on lines 1 and 2 3. 2011 1040     4. 2011 1040   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. 2011 1040     5. 2011 1040   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. 2011 1040     6. 2011 1040   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. 2011 1040     7. 2011 1040   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. 2011 1040     8. 2011 1040   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. 2011 1040     9. 2011 1040   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. 2011 1040     10. 2011 1040   Subtract the amount on line 9 from the amount on line 8 and enter the result. 2011 1040 If zero or less, stop here. 2011 1040 You cannot increase your 2013 credit by any previous year's expenses 10. 2011 1040     11. 2011 1040   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. 2011 1040     12. 2011 1040   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. 2011 1040             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . 2011 1040 35                 15,000 — 17,000     . 2011 1040 34                 17,000 — 19,000     . 2011 1040 33                 19,000 — 21,000     . 2011 1040 32                 21,000 — 23,000     . 2011 1040 31                 23,000 — 25,000     . 2011 1040 30                 25,000 — 27,000     . 2011 1040 29                 27,000 — 29,000     . 2011 1040 28                 29,000 — 31,000     . 2011 1040 27                 31,000 — 33,000     . 2011 1040 26                 33,000 — 35,000     . 2011 1040 25                 35,000 — 37,000     . 2011 1040 24                 37,000 — 39,000     . 2011 1040 23                 39,000 — 41,000     . 2011 1040 22                 41,000 — 43,000     . 2011 1040 21                 43,000 — No limit     . 2011 1040 20           13. 2011 1040   Multiply line 10 by line 12. 2011 1040 Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. 2011 1040 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. 2011 1040       Worksheet A. 2011 1040 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. 2011 1040 1. 2011 1040   Enter your 2012 qualified expenses paid in 2012 1. 2011 1040   $2,000 2. 2011 1040   Enter your 2012 qualified expenses paid in 2013 2. 2011 1040   600 3. 2011 1040   Add the amounts on lines 1 and 2 3. 2011 1040   2,600 4. 2011 1040   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. 2011 1040   3,000 5. 2011 1040   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. 2011 1040   0 6. 2011 1040   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. 2011 1040   3,000 7. 2011 1040   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. 2011 1040   14,000 8. 2011 1040   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. 2011 1040   2,600 9. 2011 1040   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. 2011 1040   2,000 10. 2011 1040   Subtract the amount on line 9 from the amount on line 8 and enter the result. 2011 1040 If zero or less, stop here. 2011 1040 You cannot increase your 2013 credit by any previous year's expenses 10. 2011 1040   600 11. 2011 1040   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. 2011 1040   30,000 12. 2011 1040   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. 2011 1040   . 2011 1040 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . 2011 1040 35                 15,000 — 17,000     . 2011 1040 34                 17,000 — 19,000     . 2011 1040 33                 19,000 — 21,000     . 2011 1040 32                 21,000 — 23,000     . 2011 1040 31                 23,000 — 25,000     . 2011 1040 30                 25,000 — 27,000     . 2011 1040 29                 27,000 — 29,000     . 2011 1040 28                 29,000 — 31,000     . 2011 1040 27                 31,000 — 33,000     . 2011 1040 26                 33,000 — 35,000     . 2011 1040 25                 35,000 — 37,000     . 2011 1040 24                 37,000 — 39,000     . 2011 1040 23                 39,000 — 41,000     . 2011 1040 22                 41,000 — 43,000     . 2011 1040 21                 43,000 — No limit     . 2011 1040 20           13. 2011 1040   Multiply line 10 by line 12. 2011 1040 Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. 2011 1040 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. 2011 1040   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. 2011 1040 You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. 2011 1040 Form 1040, Form 1040A, or Form 1040NR. 2011 1040    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. 2011 1040 Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. 2011 1040 Limit on credit. 2011 1040    The amount of credit you can claim is limited to your tax. 2011 1040 For more information, see the Instructions for Form 2441. 2011 1040 Tax credit not refundable. 2011 1040   You cannot get a refund for any part of the credit that is more than this limit. 2011 1040 Recordkeeping. 2011 1040 You should keep records of your work-related expenses. 2011 1040 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. 2011 1040 Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. 2011 1040 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. 2011 1040 If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. 2011 1040 If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. 2011 1040 Self-employed persons who are in business for themselves are not household employees. 2011 1040 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. 2011 1040 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. 2011 1040 This control could include providing rules of conduct and appearance and requiring regular reports. 2011 1040 In this case, you do not have to pay employment taxes. 2011 1040 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. 2011 1040 If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. 2011 1040 Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. 2011 1040 Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. 2011 1040 Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. 2011 1040 For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. 2011 1040 State employment tax. 2011 1040   You may also have to pay state unemployment tax. 2011 1040 Contact your state unemployment tax office for information. 2011 1040 You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. 2011 1040 For a list of state unemployment tax agencies, visit the U. 2011 1040 S. 2011 1040 Department of Labor's website. 2011 1040 To find that website, use the link in Publication 926 or search online. 2011 1040 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. 2011 1040 Free help with your tax return. 2011 1040   You can get free help preparing your return nationwide from IRS-certified volunteers. 2011 1040 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2011 1040 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2011 1040 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. 2011 1040 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2011 1040 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2011 1040 gov, download the IRS2Go app, or call 1-800-906-9887. 2011 1040   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2011 1040 To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2011 1040 aarp. 2011 1040 org/money/taxaide or call 1-888-227-7669. 2011 1040 For more information on these programs, go to IRS. 2011 1040 gov and enter “VITA” in the search box. 2011 1040 Internet. 2011 1040    IRS. 2011 1040 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2011 1040 Download the free IRS2Go app from the iTunes app store or from Google Play. 2011 1040 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. 2011 1040 Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2011 1040 gov or download the IRS2Go app and select the Refund Status option. 2011 1040 The IRS issues more than 9 out of 10 refunds in less than 21 days. 2011 1040 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. 2011 1040 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2011 1040 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2011 1040 Use the Interactive Tax Assistant (ITA) to research your tax questions. 2011 1040 No need to wait on the phone or stand in line. 2011 1040 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. 2011 1040 When you reach the response screen, you can print the entire interview and the final response for your records. 2011 1040 New subject areas are added on a regular basis. 2011 1040  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2011 1040 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2011 1040 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2011 1040 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2011 1040 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. 2011 1040 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. 2011 1040 You can also ask the IRS to mail a return or an account transcript to you. 2011 1040 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2011 1040 gov or by calling 1-800-908-9946. 2011 1040 Tax return and tax account transcripts are generally available for the current year and the past three years. 2011 1040 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2011 1040 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2011 1040 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. 2011 1040 Check the status of your amended return using Where's My Amended Return? Go to IRS. 2011 1040 gov and enter Where's My Amended Return? in the search box. 2011 1040 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2011 1040 It can take up to 3 weeks from the date you mailed it to show up in our system. 2011 1040 Make a payment using one of several safe and convenient electronic payment options available on IRS. 2011 1040 gov. 2011 1040 Select the Payment tab on the front page of IRS. 2011 1040 gov for more information. 2011 1040 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2011 1040 Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2011 1040 gov. 2011 1040 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. 2011 1040 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2011 1040 gov. 2011 1040 Request an Electronic Filing PIN by going to IRS. 2011 1040 gov and entering Electronic Filing PIN in the search box. 2011 1040 Download forms, instructions and publications, including accessible versions for people with disabilities. 2011 1040 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2011 1040 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2011 1040 An employee can answer questions about your tax account or help you set up a payment plan. 2011 1040 Before you visit, check the Office Locator on IRS. 2011 1040 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2011 1040 If you have a special need, such as a disability, you can request an appointment. 2011 1040 Call the local number listed in the Office Locator, or look in the phone book under Unit
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The 2011 1040

2011 1040 Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. 2011 1040 Tax questions. 2011 1040 What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. 2011 1040 irs. 2011 1040 gov/pub519. 2011 1040 Introduction For tax purposes, an alien is an individual who is not a U. 2011 1040 S. 2011 1040 citizen. 2011 1040 Aliens are classified as nonresident aliens and resident aliens. 2011 1040 This publication will help you determine your status and give you information you will need to file your U. 2011 1040 S. 2011 1040 tax return. 2011 1040 Resident aliens generally are taxed on their worldwide income, the same as U. 2011 1040 S. 2011 1040 citizens. 2011 1040 Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. 2011 1040 The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. 2011 1040 Resident aliens are generally treated the same as U. 2011 1040 S. 2011 1040 citizens and can find more information in other IRS publications. 2011 1040 Table A, Where To Find What You Need To Know About U. 2011 1040 S. 2011 1040 Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. 2011 1040 Answers to frequently asked questions are presented in the back of the publication. 2011 1040 Table A. 2011 1040 Where To Find What You Need To Know About U. 2011 1040 S. 2011 1040 Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. 2011 1040 Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. 2011 1040 See chapter 6. 2011 1040 I am a resident alien and my spouse is a nonresident alien. 2011 1040 Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. 2011 1040 See Community Income in chapter 2. 2011 1040 Is all my income subject to U. 2011 1040 S. 2011 1040 tax? See chapter 2. 2011 1040 See chapter 3. 2011 1040 Is my scholarship subject to U. 2011 1040 S. 2011 1040 tax? See Scholarship Grants, Prizes, and Awards in chapter 2. 2011 1040 See Scholarship and Fellowship Grants in chapter 3. 2011 1040 See chapter 9. 2011 1040 What is the tax rate on my income subject to U. 2011 1040 S. 2011 1040 tax? See chapter 4. 2011 1040 I moved to the United States this year. 2011 1040 Can I deduct my moving expenses on my U. 2011 1040 S. 2011 1040 return? See Deductions in chapter 5. 2011 1040 Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. 2011 1040 I pay income taxes to my home country. 2011 1040 Can I get credit for these taxes on my U. 2011 1040 S. 2011 1040 tax return? See Tax Credits and Payments in chapter 5. 2011 1040 What forms must I file and when and where do I file them? See chapter 7. 2011 1040 How should I pay my U. 2011 1040 S. 2011 1040 income taxes? See chapter 8. 2011 1040 Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. 2011 1040 See chapter 9. 2011 1040 Are employees of foreign governments and international organizations exempt from U. 2011 1040 S. 2011 1040 tax? See chapter 10. 2011 1040 Is there anything special I have to do before leaving the United States? See chapter 11. 2011 1040 See Expatriation Tax in chapter 4. 2011 1040 Comments and suggestions. 2011 1040   We welcome your comments about this publication and your suggestions for future editions. 2011 1040   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040   You can send us comments from www. 2011 1040 irs. 2011 1040 gov/formspubs/. 2011 1040 Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 1040 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 1040 Ordering forms and publications. 2011 1040   Visit www. 2011 1040 irs. 2011 1040 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2011 1040 Internal Revenue Service 1201 N. 2011 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 1040   If you have a tax question, check the information available on IRS. 2011 1040 gov or call 1-800-829-1040. 2011 1040 We cannot answer tax questions sent to either of the above addresses. 2011 1040 What's New Personal exemption increased. 2011 1040  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. 2011 1040 U. 2011 1040 S. 2011 1040 real property interest. 2011 1040  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 2011 1040 The provision has been extended through 2013. 2011 1040 The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 2011 1040 S. 2011 1040 real property interest will continue to apply to any distribution from a RIC in 2013. 2011 1040 Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. 2011 1040 See Qualified investment entities under U. 2011 1040 S. 2011 1040 Real Property Interest. 2011 1040 Interest-related dividends and short-term capital gain dividends received from mutual funds. 2011 1040  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 2011 1040 These provisions have been extended through 2013. 2011 1040 The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). 2011 1040 Multi-level marketing. 2011 1040  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. 2011 1040 See Multi-level marketing under Personal Services in chapter 2. 2011 1040 Additional Medicare Tax. 2011 1040  For 2013, you may be required to pay Additional Medicare Tax. 2011 1040 Also, you may need to report Additional Medicare Tax withheld by your employer. 2011 1040 For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. 2011 1040 For more information on Additional Medicare Tax, go to IRS. 2011 1040 gov and enter “Additional Medicare Tax” in the search box. 2011 1040 Reminders Refunds of certain withholding tax delayed. 2011 1040  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. 2011 1040 Allow up to 6 months for these refunds to be issued. 2011 1040 Third party designee. 2011 1040  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. 2011 1040 This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. 2011 1040 It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. 2011 1040 Also, the authorization can be revoked. 2011 1040 See your income tax return instructions for details. 2011 1040 Change of address. 2011 1040 . 2011 1040  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. 2011 1040 Photographs of missing children. 2011 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 1040 Prev  Up  Next   Home   More Online Publications