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File State Income Tax For Free

File state income tax for free Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. File state income tax for free Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. File state income tax for free The care must be for one or more qualifying persons who are identified on Form 2441. File state income tax for free (See Qualifying Person Test. File state income tax for free ) You (and your spouse if filing jointly) must have earned income during the year. File state income tax for free (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. File state income tax for free ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. File state income tax for free (See Work-Related Expense Test, later. File state income tax for free ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. File state income tax for free If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. File state income tax for free You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. File state income tax for free See Payments to Relatives or Dependents under Work-Related Expense Test, later. File state income tax for free Your filing status may be single, head of household, or qualifying widow(er) with dependent child. File state income tax for free If you are married, you must file a joint return, unless an exception applies to you. File state income tax for free See Joint Return Test, later. File state income tax for free You must identify the care provider on your tax return. File state income tax for free (See Provider Identification Test, later. File state income tax for free ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). File state income tax for free (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. File state income tax for free See Reduced Dollar Limit under How To Figure the Credit, later. File state income tax for free ) These tests are presented in Figure A and are also explained in detail in this publication. File state income tax for free Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. File state income tax for free A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. File state income tax for free Dependent defined. File state income tax for free   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. File state income tax for free To be your dependent, a person must be your qualifying child (or your qualifying relative). File state income tax for free Qualifying child. File state income tax for free   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. File state income tax for free More information. File state income tax for free   For more information about who is a dependent or a qualifying child, see Publication 501. File state income tax for free Physically or mentally not able to care for oneself. File state income tax for free   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. File state income tax for free Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. File state income tax for free Person qualifying for part of year. File state income tax for free   You determine a person's qualifying status each day. File state income tax for free For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. File state income tax for free Also see Yearly limit under Dollar Limit, later. File state income tax for free Birth or death of otherwise qualifying person. File state income tax for free   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. File state income tax for free Taxpayer identification number. File state income tax for free   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). File state income tax for free If the correct information is not shown, the credit may be reduced or disallowed. File state income tax for free Individual taxpayer identification number (ITIN) for aliens. File state income tax for free   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. File state income tax for free The ITIN is entered wherever an SSN is requested on a tax return. File state income tax for free If the alien does not have an ITIN, he or she must apply for one. File state income tax for free See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. File state income tax for free   An ITIN is for tax use only. File state income tax for free It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. File state income tax for free S. File state income tax for free law. File state income tax for free Adoption taxpayer identification number (ATIN). File state income tax for free   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. File state income tax for free File Form W-7A, Application for Taxpayer Identification Number for Pending U. File state income tax for free S. File state income tax for free Adoptions. File state income tax for free Child of divorced or separated parents or parents living apart. File state income tax for free   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. File state income tax for free   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. File state income tax for free If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. File state income tax for free For details and an exception for a parent who works at night, see Publication 501. File state income tax for free   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. File state income tax for free Please click here for the text description of the image. File state income tax for free Figure a. File state income tax for free Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. File state income tax for free Earned income. File state income tax for free   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. File state income tax for free A net loss from self-employment reduces earned income. File state income tax for free Earned income also includes strike benefits and any disability pay you report as wages. File state income tax for free   Generally, only taxable compensation is included. File state income tax for free However, you can elect to include nontaxable combat pay in earned income. File state income tax for free If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. File state income tax for free (In other words, if one of you makes the election, the other one can also make it but does not have to. File state income tax for free ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. File state income tax for free You should figure your credit both ways and make the election if it gives you a greater tax benefit. File state income tax for free    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. File state income tax for free Members of certain religious faiths opposed to social security. File state income tax for free   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. File state income tax for free These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. File state income tax for free   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. File state income tax for free For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File state income tax for free Form 4361. File state income tax for free   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. File state income tax for free This includes wages, salaries, tips, and other taxable employee compensation. File state income tax for free   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. File state income tax for free Examples include fees for performing marriages and honoraria for delivering speeches. File state income tax for free   Any amount you received for work that is not related to your ministerial duties is earned income. File state income tax for free Form 4029. File state income tax for free   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. File state income tax for free   However, amounts you received as a self-employed individual do not count as earned income. File state income tax for free What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. File state income tax for free S. File state income tax for free trade or business, or Any amount received for work while an inmate in a penal institution. File state income tax for free Rule for student-spouse or spouse not able to care for self. File state income tax for free   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. File state income tax for free (Your spouse also must live with you for more than half the year. File state income tax for free )   If you are filing a joint return, this rule also applies to you. File state income tax for free You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. File state income tax for free   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. File state income tax for free   This rule applies to only one spouse for any one month. File state income tax for free If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. File state income tax for free Full-time student. File state income tax for free    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. File state income tax for free You must have been a full-time student for some part of each of 5 calendar months during the year. File state income tax for free (The months need not be consecutive. File state income tax for free ) School. File state income tax for free   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. File state income tax for free A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. File state income tax for free Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. File state income tax for free Expenses are considered work-related only if both of the following are true. File state income tax for free They allow you (and your spouse if filing jointly) to work or look for work. File state income tax for free They are for a qualifying person's care. File state income tax for free Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. File state income tax for free If you are married, generally both you and your spouse must work or look for work. File state income tax for free One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. File state income tax for free Your work can be for others or in your own business or partnership. File state income tax for free It can be either full time or part time. File state income tax for free Work also includes actively looking for work. File state income tax for free However, if you do not find a job and have no earned income for the year, you cannot take this credit. File state income tax for free See Earned Income Test, earlier. File state income tax for free An expense is not considered work-related merely because you had it while you were working. File state income tax for free The purpose of the expense must be to allow you to work. File state income tax for free Whether your expenses allow you to work or look for work depends on the facts. File state income tax for free Example 1. File state income tax for free The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. File state income tax for free Example 2. File state income tax for free You work during the day. File state income tax for free Your spouse works at night and sleeps during the day. File state income tax for free You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. File state income tax for free Your expenses are considered work-related. File state income tax for free Volunteer work. File state income tax for free   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. File state income tax for free Work for part of year. File state income tax for free   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. File state income tax for free For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. File state income tax for free However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). File state income tax for free Temporary absence from work. File state income tax for free   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. File state income tax for free Instead, you can figure your credit including the expenses you paid for the period of absence. File state income tax for free   An absence of 2 weeks or less is a short, temporary absence. File state income tax for free An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. File state income tax for free Example. File state income tax for free You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. File state income tax for free You become ill and miss 4 months of work but receive sick pay. File state income tax for free You continue to pay the nanny to care for the children while you are ill. File state income tax for free Your absence is not a short, temporary absence, and your expenses are not considered work-related. File state income tax for free Part-time work. File state income tax for free   If you work part-time, you generally must figure your expenses for each day. File state income tax for free However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. File state income tax for free Any day when you work at least 1 hour is a day of work. File state income tax for free Example 1. File state income tax for free You work 3 days a week. File state income tax for free While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. File state income tax for free You can pay the center $150 for any 3 days a week or $250 for 5 days a week. File state income tax for free Your child attends the center 5 days a week. File state income tax for free Your work-related expenses are limited to $150 a week. File state income tax for free Example 2. File state income tax for free The facts are the same as in Example 1 except the center does not offer a 3-day option. File state income tax for free The entire $250 weekly fee may be a work-related expense. File state income tax for free Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. File state income tax for free You do not have to choose the least expensive way of providing the care. File state income tax for free The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. File state income tax for free Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. File state income tax for free Expenses for household services qualify if part of the services is for the care of qualifying persons. File state income tax for free See Household Services, later. File state income tax for free Expenses not for care. File state income tax for free   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. File state income tax for free However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. File state income tax for free Otherwise, see the discussion of Expenses partly work-related, later. File state income tax for free   Child support payments are not for care and do not qualify for the credit. File state income tax for free Education. File state income tax for free   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. File state income tax for free   Expenses to attend kindergarten or a higher grade are not expenses for care. File state income tax for free Do not use these expenses to figure your credit. File state income tax for free   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. File state income tax for free   Summer school and tutoring programs are not for care. File state income tax for free Example 1. File state income tax for free You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. File state income tax for free The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. File state income tax for free You can count the total cost when you figure the credit. File state income tax for free Example 2. File state income tax for free You place your 10-year-old child in a boarding school so you can work full time. File state income tax for free Only the part of the boarding school expense that is for the care of your child is a work-related expense. File state income tax for free You can count that part of the expense in figuring your credit if it can be separated from the cost of education. File state income tax for free You cannot count any part of the amount you pay the school for your child's education. File state income tax for free Care outside your home. File state income tax for free   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. File state income tax for free Dependent care center. File state income tax for free   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. File state income tax for free   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. File state income tax for free Camp. File state income tax for free   The cost of sending your child to an overnight camp is not considered a work-related expense. File state income tax for free    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. File state income tax for free Transportation. File state income tax for free   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. File state income tax for free This includes transportation by bus, subway, taxi, or private car. File state income tax for free However, transportation not provided by a care provider is not for the care of a qualifying person. File state income tax for free Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. File state income tax for free Fees and deposits. File state income tax for free   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. File state income tax for free However, a forfeited deposit is not for the care of a qualifying person if care is not provided. File state income tax for free Example 1. File state income tax for free You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. File state income tax for free The fee you paid is a work-related expense. File state income tax for free Example 2. File state income tax for free You placed a deposit with a preschool to reserve a place for your 3-year-old child. File state income tax for free You later sent your child to a different preschool and forfeited the deposit. File state income tax for free The forfeited deposit is not for care and so is not a work-related expense. File state income tax for free Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. File state income tax for free Definition. File state income tax for free   Household services are ordinary and usual services done in and around your home that are necessary to run your home. File state income tax for free They include the services of a housekeeper, maid, or cook. File state income tax for free However, they do not include the services of a chauffeur, bartender, or gardener. File state income tax for free Housekeeper. File state income tax for free   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. File state income tax for free Expenses partly work-related. File state income tax for free   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. File state income tax for free To figure your credit, count only the part that is work-related. File state income tax for free However, you do not have to divide the expense if only a small part is for other purposes. File state income tax for free Example. File state income tax for free You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. File state income tax for free The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. File state income tax for free You do not have to divide the expenses. File state income tax for free You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. File state income tax for free Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. File state income tax for free However, the dollar limit (discussed later) is based on one qualifying person, not two. File state income tax for free Meals and lodging provided for housekeeper. File state income tax for free   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. File state income tax for free If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. File state income tax for free Example. File state income tax for free To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. File state income tax for free You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. File state income tax for free However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. File state income tax for free Taxes paid on wages. File state income tax for free   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. File state income tax for free For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. File state income tax for free Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. File state income tax for free However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. File state income tax for free Joint Return Test Generally, married couples must file a joint return to take the credit. File state income tax for free However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. File state income tax for free Legally separated. File state income tax for free   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. File state income tax for free You may be eligible to take the credit on your return using head of household filing status. File state income tax for free Married and living apart. File state income tax for free   You are not considered married and are eligible to take the credit if all the following apply. File state income tax for free You file a return apart from your spouse. File state income tax for free Your home is the home of a qualifying person for more than half the year. File state income tax for free You pay more than half the cost of keeping up your home for the year. File state income tax for free Your spouse does not live in your home for the last 6 months of the year. File state income tax for free Costs of keeping up a home. File state income tax for free   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. File state income tax for free   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. File state income tax for free   They also do not include the purchase, permanent improvement, or replacement of property. File state income tax for free For example, you cannot include the cost of replacing a water heater. File state income tax for free However, you can include the cost of repairing a water heater. File state income tax for free Death of spouse. File state income tax for free   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. File state income tax for free If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. File state income tax for free Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. File state income tax for free Use Form 2441, Part I, to show the information. File state income tax for free If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). File state income tax for free Information needed. File state income tax for free   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. File state income tax for free    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. File state income tax for free If the care provider is an organization, then it is the employer identification number (EIN). File state income tax for free   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). File state income tax for free In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. File state income tax for free   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. File state income tax for free Getting the information. File state income tax for free    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. File state income tax for free If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. File state income tax for free    You should keep this information with your tax records. File state income tax for free Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. File state income tax for free Due diligence. File state income tax for free   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. File state income tax for free However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. File state income tax for free   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. File state income tax for free Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. File state income tax for free Provider refusal. File state income tax for free    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). File state income tax for free Enter “See Attached Statement” in the columns calling for the information you do not have. File state income tax for free Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. File state income tax for free Be sure to write your name and social security number on this statement. File state income tax for free The statement will show that you used due diligence in trying to furnish the necessary information. File state income tax for free U. File state income tax for free S. File state income tax for free citizens and resident aliens living abroad. File state income tax for free   If you are living abroad, your care provider may not have, and may not be required to get, a U. File state income tax for free S. File state income tax for free taxpayer identification number (for example, an SSN or an EIN). File state income tax for free If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. File state income tax for free How To Figure the Credit Your credit is a percentage of your work-related expenses. File state income tax for free Your expenses are subject to the earned income limit and the dollar limit. File state income tax for free The percentage is based on your adjusted gross income. File state income tax for free Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. File state income tax for free Expenses prepaid in an earlier year. File state income tax for free   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. File state income tax for free Claim the expenses for the later year as if they were actually paid in that later year. File state income tax for free Expenses not paid until the following year. File state income tax for free   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. File state income tax for free You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. File state income tax for free See Payments for prior year's expenses under Amount of Credit, later. File state income tax for free If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. File state income tax for free You may be able to claim a credit for them on your 2014 return. File state income tax for free Expenses reimbursed. File state income tax for free   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. File state income tax for free Example. File state income tax for free You paid work-related expenses of $3,000. File state income tax for free You are reimbursed $2,000 by a state social services agency. File state income tax for free You can use only $1,000 to figure your credit. File state income tax for free Medical expenses. File state income tax for free   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. File state income tax for free You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. File state income tax for free   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. File state income tax for free However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. File state income tax for free For information on medical expenses, see Publication 502, Medical and Dental Expenses. File state income tax for free    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. File state income tax for free Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. File state income tax for free See Reduced Dollar Limit, later. File state income tax for free But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. File state income tax for free Dependent care benefits. File state income tax for free    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. File state income tax for free Your salary may have been reduced to pay for these benefits. File state income tax for free If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. File state income tax for free See Statement for employee, later. File state income tax for free Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. File state income tax for free   Enter the amount of these benefits on Form 2441, Part III, line 12. File state income tax for free Exclusion or deduction. File state income tax for free   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File state income tax for free Your employer can tell you whether your benefit plan qualifies. File state income tax for free To claim the exclusion, you must complete Part III of Form 2441. File state income tax for free You cannot use Form 1040EZ. File state income tax for free   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. File state income tax for free Therefore, you would not get an exclusion from wages. File state income tax for free Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. File state income tax for free To claim the deduction, you must use Form 2441. File state income tax for free   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). File state income tax for free   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. File state income tax for free    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. File state income tax for free Statement for employee. File state income tax for free   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. File state income tax for free Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. File state income tax for free Effect of exclusion on credit. File state income tax for free   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. File state income tax for free Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. File state income tax for free Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. File state income tax for free For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. File state income tax for free Example. File state income tax for free You remarried on December 3. File state income tax for free Your earned income for the year was $18,000. File state income tax for free Your new spouse's earned income for the year was $2,000. File state income tax for free You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. File state income tax for free The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). File state income tax for free Separated spouse. File state income tax for free   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. File state income tax for free Use only your income in figuring the earned income limit. File state income tax for free Surviving spouse. File state income tax for free   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. File state income tax for free Community property laws. File state income tax for free   Disregard community property laws when you figure earned income for this credit. File state income tax for free Self-employment earnings. File state income tax for free   If you are self-employed, include your net earnings in earned income. File state income tax for free For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. File state income tax for free Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. File state income tax for free Clergy or church employee. File state income tax for free   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. File state income tax for free Statutory employee. File state income tax for free   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). File state income tax for free Net loss. File state income tax for free   You must reduce your earned income by any net loss from self-employment. File state income tax for free Optional method if earnings are low or a net loss. File state income tax for free   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. File state income tax for free Get Publication 334, Tax Guide for Small Business, for details. File state income tax for free If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. File state income tax for free In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. File state income tax for free You or your spouse is a student or not able to care for self. File state income tax for free   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. File state income tax for free His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. File state income tax for free Spouse works. File state income tax for free   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. File state income tax for free Spouse qualifies for part of month. File state income tax for free   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. File state income tax for free You are a student or not able to care for self. File state income tax for free   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. File state income tax for free For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). File state income tax for free If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. File state income tax for free Both spouses qualify. File state income tax for free   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. File state income tax for free Example. File state income tax for free Jim works and keeps up a home for himself and his wife Sharon. File state income tax for free Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. File state income tax for free During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. File state income tax for free These expenses also qualify as medical expenses. File state income tax for free Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. File state income tax for free Jim and Sharon's earned income limit is the smallest of the following amounts. File state income tax for free   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. File state income tax for free However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. File state income tax for free Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. File state income tax for free This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. File state income tax for free If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. File state income tax for free This limit does not need to be divided equally among them. File state income tax for free For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. File state income tax for free Yearly limit. File state income tax for free   The dollar limit is a yearly limit. File state income tax for free The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. File state income tax for free Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. File state income tax for free Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. File state income tax for free Example 1. File state income tax for free You pay $500 a month for after-school care for your son. File state income tax for free He turned 13 on May 1 and is no longer a qualifying person. File state income tax for free You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. File state income tax for free Example 2. File state income tax for free In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. File state income tax for free You paid $300 per month for the childcare. File state income tax for free You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. File state income tax for free Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. File state income tax for free Your reduced dollar limit is figured on Form 2441, Part III. File state income tax for free See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. File state income tax for free Example 1. File state income tax for free George is a widower with one child and earns $24,000 a year. File state income tax for free He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. File state income tax for free His employer pays an additional $1,000 under a qualified dependent care benefit plan. File state income tax for free This $1,000 is excluded from George's income. File state income tax for free Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. File state income tax for free This is because his dollar limit is reduced as shown next. File state income tax for free   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. File state income tax for free Randall is married and both he and his wife are employed. File state income tax for free Each has earned income in excess of $6,000. File state income tax for free They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. File state income tax for free Randall's work-related expenses are $6,000 for the year. File state income tax for free Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. File state income tax for free Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. File state income tax for free Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. File state income tax for free This is because his dollar limit is reduced as shown next. File state income tax for free   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. File state income tax for free This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. File state income tax for free The following table shows the percentage to use based on adjusted gross income. File state income tax for free   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. File state income tax for free You should show the expenses for each person on Form 2441, line 2, column (c). File state income tax for free However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. File state income tax for free You should list -0- for the one person and the actual amount for the second person. File state income tax for free The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. File state income tax for free Example. File state income tax for free Roger and Megan Paris have two qualifying children. File state income tax for free They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. File state income tax for free They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). File state income tax for free Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. File state income tax for free Line 30 tells them to complete line 2 without including any dependent care benefits. File state income tax for free They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. File state income tax for free Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. File state income tax for free 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. File state income tax for free However, their son James has special needs and they paid $18,500 for his care. File state income tax for free Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. File state income tax for free Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. File state income tax for free Payments for prior year's expenses. File state income tax for free   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. File state income tax for free Attach a statement to your form showing how you figured the additional amount from 2012. File state income tax for free Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. File state income tax for free Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. File state income tax for free Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. File state income tax for free See Worksheet A. File state income tax for free Example. File state income tax for free In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. File state income tax for free Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. File state income tax for free Their adjusted gross income for 2012 was $30,000. File state income tax for free Sam's earned income of $14,000 was less than Kate's earned income. File state income tax for free A credit for their 2012 expenses paid in 2013 is not allowed in 2012. File state income tax for free It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. File state income tax for free The filled-in Worksheet A they used to figure this credit is shown later. File state income tax for free Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. File state income tax for free They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. File state income tax for free Worksheet A. File state income tax for free Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. File state income tax for free 1. File state income tax for free   Enter your 2012 qualified expenses paid in 2012 1. File state income tax for free     2. File state income tax for free   Enter your 2012 qualified expenses paid in 2013 2. File state income tax for free     3. File state income tax for free   Add the amounts on lines 1 and 2 3. File state income tax for free     4. File state income tax for free   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. File state income tax for free     5. File state income tax for free   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. File state income tax for free     6. File state income tax for free   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. File state income tax for free     7. File state income tax for free   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. File state income tax for free     8. File state income tax for free   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. File state income tax for free     9. File state income tax for free   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. File state income tax for free     10. File state income tax for free   Subtract the amount on line 9 from the amount on line 8 and enter the result. File state income tax for free If zero or less, stop here. File state income tax for free You cannot increase your 2013 credit by any previous year's expenses 10. File state income tax for free     11. File state income tax for free   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. File state income tax for free     12. File state income tax for free   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. File state income tax for free             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . File state income tax for free 35                 15,000 — 17,000     . File state income tax for free 34                 17,000 — 19,000     . File state income tax for free 33                 19,000 — 21,000     . File state income tax for free 32                 21,000 — 23,000     . File state income tax for free 31                 23,000 — 25,000     . File state income tax for free 30                 25,000 — 27,000     . File state income tax for free 29                 27,000 — 29,000     . File state income tax for free 28                 29,000 — 31,000     . File state income tax for free 27                 31,000 — 33,000     . File state income tax for free 26                 33,000 — 35,000     . File state income tax for free 25                 35,000 — 37,000     . File state income tax for free 24                 37,000 — 39,000     . File state income tax for free 23                 39,000 — 41,000     . File state income tax for free 22                 41,000 — 43,000     . File state income tax for free 21                 43,000 — No limit     . File state income tax for free 20           13. File state income tax for free   Multiply line 10 by line 12. File state income tax for free Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. File state income tax for free Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. File state income tax for free       Worksheet A. File state income tax for free Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. File state income tax for free 1. File state income tax for free   Enter your 2012 qualified expenses paid in 2012 1. File state income tax for free   $2,000 2. File state income tax for free   Enter your 2012 qualified expenses paid in 2013 2. File state income tax for free   600 3. File state income tax for free   Add the amounts on lines 1 and 2 3. File state income tax for free   2,600 4. File state income tax for free   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. File state income tax for free   3,000 5. File state income tax for free   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. File state income tax for free   0 6. File state income tax for free   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. File state income tax for free   3,000 7. File state income tax for free   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. File state income tax for free   14,000 8. File state income tax for free   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. File state income tax for free   2,600 9. File state income tax for free   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. File state income tax for free   2,000 10. File state income tax for free   Subtract the amount on line 9 from the amount on line 8 and enter the result. File state income tax for free If zero or less, stop here. File state income tax for free You cannot increase your 2013 credit by any previous year's expenses 10. File state income tax for free   600 11. File state income tax for free   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. File state income tax for free   30,000 12. File state income tax for free   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. File state income tax for free   . File state income tax for free 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . File state income tax for free 35                 15,000 — 17,000     . File state income tax for free 34                 17,000 — 19,000     . File state income tax for free 33                 19,000 — 21,000     . File state income tax for free 32                 21,000 — 23,000     . File state income tax for free 31                 23,000 — 25,000     . File state income tax for free 30                 25,000 — 27,000     . File state income tax for free 29                 27,000 — 29,000     . File state income tax for free 28                 29,000 — 31,000     . File state income tax for free 27                 31,000 — 33,000     . File state income tax for free 26                 33,000 — 35,000     . File state income tax for free 25                 35,000 — 37,000     . File state income tax for free 24                 37,000 — 39,000     . File state income tax for free 23                 39,000 — 41,000     . File state income tax for free 22                 41,000 — 43,000     . File state income tax for free 21                 43,000 — No limit     . File state income tax for free 20           13. File state income tax for free   Multiply line 10 by line 12. File state income tax for free Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. File state income tax for free Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. File state income tax for free   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. File state income tax for free You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. File state income tax for free Form 1040, Form 1040A, or Form 1040NR. File state income tax for free    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. File state income tax for free Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. File state income tax for free Limit on credit. File state income tax for free    The amount of credit you can claim is limited to your tax. File state income tax for free For more information, see the Instructions for Form 2441. File state income tax for free Tax credit not refundable. File state income tax for free   You cannot get a refund for any part of the credit that is more than this limit. File state income tax for free Recordkeeping. File state income tax for free You should keep records of your work-related expenses. File state income tax for free Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. File state income tax for free Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. File state income tax for free Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. File state income tax for free If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. File state income tax for free If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. File state income tax for free Self-employed persons who are in business for themselves are not household employees. File state income tax for free Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. File state income tax for free If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. File state income tax for free This control could include providing rules of conduct and appearance and requiring regular reports. File state income tax for free In this case, you do not have to pay employment taxes. File state income tax for free But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. File state income tax for free If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. File state income tax for free Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. File state income tax for free Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. File state income tax for free Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. File state income tax for free For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. File state income tax for free State employment tax. File state income tax for free   You may also have to pay state unemployment tax. File state income tax for free Contact your state unemployment tax office for information. File state income tax for free You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. File state income tax for free For a list of state unemployment tax agencies, visit the U. File state income tax for free S. File state income tax for free Department of Labor's website. File state income tax for free To find that website, use the link in Publication 926 or search online. File state income tax for free How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File state income tax for free Free help with your tax return. File state income tax for free   You can get free help preparing your return nationwide from IRS-certified volunteers. File state income tax for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File state income tax for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File state income tax for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File state income tax for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File state income tax for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File state income tax for free gov, download the IRS2Go app, or call 1-800-906-9887. File state income tax for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state income tax for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File state income tax for free aarp. File state income tax for free org/money/taxaide or call 1-888-227-7669. File state income tax for free For more information on these programs, go to IRS. File state income tax for free gov and enter “VITA” in the search box. File state income tax for free Internet. File state income tax for free    IRS. File state income tax for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File state income tax for free Download the free IRS2Go app from the iTunes app store or from Google Play. File state income tax for free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File state income tax for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File state income tax for free gov or download the IRS2Go app and select the Refund Status option. File state income tax for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File state income tax for free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File state income tax for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state income tax for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File state income tax for free Use the Interactive Tax Assistant (ITA) to research your tax questions. File state income tax for free No need to wait on the phone or stand in line. File state income tax for free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File state income tax for free When you reach the response screen, you can print the entire interview and the final response for your records. File state income tax for free New subject areas are added on a regular basis. File state income tax for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File state income tax for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File state income tax for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File state income tax for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File state income tax for free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File state income tax for free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File state income tax for free You can also ask the IRS to mail a return or an account transcript to you. File state income tax for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File state income tax for free gov or by calling 1-800-908-9946. File state income tax for free Tax return and tax account transcripts are generally available for the current year and the past three years. File state income tax for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File state income tax for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File state income tax for free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File state income tax for free Check the status of your amended return using Where's My Amended Return? Go to IRS. File state income tax for free gov and enter Where's My Amended Return? in the search box. File state income tax for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File state income tax for free It can take up to 3 weeks from the date you mailed it to show up in our system. File state income tax for free Make a payment using one of several safe and convenient electronic payment options available on IRS. File state income tax for free gov. File state income tax for free Select the Payment tab on the front page of IRS. File state income tax for free gov for more information. File state income tax for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File state income tax for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File state income tax for free gov. File state income tax for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File state income tax for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File state income tax for free gov. File state income tax for free Request an Electronic Filing PIN by going to IRS. File state income tax for free gov and entering Electronic Filing PIN in the search box. File state income tax for free Download forms, instructions and publications, including accessible versions for people with disabilities. File state income tax for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File state income tax for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File state income tax for free An employee can answer questions about your tax account or help you set up a payment plan. File state income tax for free Before you visit, check the Office Locator on IRS. File state income tax for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File state income tax for free If you have a special need, such as a disability, you can request an appointment. File state income tax for free Call the local number listed in the Office Locator, or look in the phone book under Unit
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File state income tax for free Publication 1542 - Main Content Table of Contents How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Per Diem Rate Tables How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File state income tax for free How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. File state income tax for free The Two Substantiation Methods The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method. File state income tax for free High-low method. File state income tax for free   Tables 1 and 2 in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. File state income tax for free Table 1 lists the localities that are eligible for $233 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2010. File state income tax for free For travel on or after October 1, 2010, all other localities within CONUS are eligible for $160 ($52 M&IE) per diem under the high-low method. File state income tax for free    Table 2 lists the localities that are eligible for $242 ($65 M&IE) per diem, effective October 1, 2011. File state income tax for free For travel on or after October 1, 2011, the per diem for all other localities decreases to $163 ($52 M&IE). File state income tax for free Regular federal per diem rate method. File state income tax for free   Tables 3 and 4 give the regular federal per diem rates published by the General Services Administration (GSA). File state income tax for free Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. File state income tax for free The rates listed in Table 3 are effective October 1, 2010; those in Table 4 are effective October 1, 2011. File state income tax for free The standard rate for all locations within CONUS not specifically listed in Table 3 is $123 ($77 for lodging and $46 for M&IE). File state income tax for free For Table 4, this rate is $123 ($77 for lodging and $46 for M&IE). File state income tax for free Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. File state income tax for free During this period, you generally may change to the new rates or finish out the year with the rates you had been using. File state income tax for free High-low method. File state income tax for free   If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. File state income tax for free However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). File state income tax for free Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. File state income tax for free   For example, Employee A travels extensively during March and April of 2012, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). File state income tax for free Employee A does not travel again until November 2012. File state income tax for free For A's November trip and any others during the remainder of 2012, you may continue using the same set of rates (Table 2) or change to the new rates that generally will be effective in October. File state income tax for free Assume that two of your other employees, B and C, are also reimbursed under the high-low method—your choice of rates must also apply to them. File state income tax for free   For Employee A's travel on or after January 1, 2013, you must use the rates in effect for 2013, but may either continue with the high-low method or choose the regular federal per diem rate method. File state income tax for free The choice of method stays in effect for the entire 2013 calendar year. File state income tax for free   The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. File state income tax for free You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. File state income tax for free irs. File state income tax for free gov/irb. File state income tax for free Federal per diem rate method. File state income tax for free   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. File state income tax for free Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). File state income tax for free However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. File state income tax for free Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. File state income tax for free Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year. File state income tax for free   For example, Employees P and Q attend an industry conference in February 2012, and you reimburse their expenses using the per diem rate method (Table 4). File state income tax for free Employee P attends other conferences in July (reimbursed using Table 4) and December 2012, while Employee Q's only other travel occurs in October 2012. File state income tax for free When determining Q's travel allowance for the October travel, you must decide whether to continue with the old (Table 4) rates or adopt the new ones effective October 1, 2012. File state income tax for free Your choice of rates will also apply to Employee P's December travel. File state income tax for free Both employees must continue being reimbursed under the per diem rate method for travel through December 31, 2012. File state income tax for free You can choose a new method for either or both employees; this choice will become effective on January 1, 2013. File state income tax for free   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. File state income tax for free Go to www. File state income tax for free gsa. File state income tax for free gov/perdiem. File state income tax for free Per diem rates for localities listed in Table 4 may change at any time during the rest of 2011 or 2012. File state income tax for free To be sure you have the most current rate, check IRS. File state income tax for free gov for an updated Publication 1542, the other Internet website listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040. File state income tax for free Per Diem Rate Tables Table 1. File state income tax for free Localities Eligible for $233 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2010 – September 30, 2011)1,2 Note: The standard (“low”) rate of $160 ($108 for lodging and $52 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. File state income tax for free Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $233 Rate AZ Phoenix, Scottsdale Maricopa 1/1 - 5/31   Sedona City limits of Sedona 3/1 - 4/30 CA Monterey Monterey All year   Napa Napa 4/1 - 9/30 10/1 - 11/30   San Diego San Diego All year   San Francisco San Francisco All year   Santa Barbara Santa Barbara All year   Santa Monica City limits of Santa Monica All year   South Lake Tahoe El Dorado All year   Yosemite National Park Mariposa All year CO Aspen Pitkin 1/1 - 3/31 6/1 - 8/31 12/1 - 12/31   Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year   Silverthorne, Breckenridge Summit 1/1 - 3/31 12/1 - 12/31   Steamboat Springs Routt 1/1 - 3/31 12/1 - 12/31   Telluride San Miguel 1/1 - 3/31 12/1 - 12/31   Vail Eagle 1/1 - 8/31 12/1 - 12/31 DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)   All year FL Fort Lauderdale Broward 1/1 - 5/31   Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31   Key West Monroe All year   Miami Miami-Dade 1/1 - 3/31 12/1 - 12/31   Naples Collier 1/1 - 4/30 IL Chicago Cook, Lake All year LA New Orleans Orleans, St. File state income tax for free Bernard, Jefferson, Plaquemines Parishes 1/1 - 6/30 10/1 - 12/31 MA Boston, Cambridge Suffolk, City of Cambridge All year   Falmouth City limits of Falmouth 7/1 - 8/31   Martha's Vineyard Dukes 7/1 - 8/31   Nantucket Nantucket 6/1 - 9/30 MD Counties of Montgomery and Prince George's   All year Table 1. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $233 Rate MD Baltimore Baltimore City 3/1 - 9/30 10/1 - 11/30   Cambridge, St. File state income tax for free Michaels Dorchester, Talbot 6/1 - 8/31   Ocean City Worcester 6/1 - 8/31 ME Bar Harbor Hancock 7/1 - 8/31 NC Kill Devil Dare 6/1 - 8/31 NH Conway Carroll 7/1 - 8/31 NY Floral Park, Garden City, Great Neck Nassau All year   Glens Falls Warren 7/1 - 8/31   Lake Placid Essex 7/1 - 8/31   Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Bronx, Kings, New York, Queens, Richmond All year   Riverhead, Ronkonkoma, Melville Suffolk 6/1 - 8/31   Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31   Tarrytown, White Plains, New Rochelle Westchester All year PA Philadelphia Philadelphia All year RI Jamestown, Middletown, Newport Newport 5/1 - 9/30 10/1 - 10/31 UT Park City Summit 1/1 - 3/31 VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax   All year   Virginia Beach City of Virginia Beach 6/1 - 8/31 VT Stowe Lamoille 1/1 - 3/31 6/1 - 12/31 WA Seattle King All year WY Jackson, Pinedale Teton, Sublette 7/1 - 8/31 1 Transition rule. File state income tax for free A payor who uses the high-low substantiation method  in Table 1 for an employee during the first 9 months of calendar year 2011 must continue to use the high-low substantiation method for the remainder  of calendar year 2011 for that employee. File state income tax for free For travel on or after October 1, 2011, and before January 1, 2012, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2010-39, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. File state income tax for free See Transition Rules under How To Use Per Diem Rate Tables for an example. File state income tax for free    2 Revenue Procedure 2010-39 in Internal Revenue Bulletin 2010-42. File state income tax for free Table 2. File state income tax for free Localities Eligible for $242 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2011)1,2 Note: The standard (“low”) rate of $163 ($111 for lodging and $52 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. File state income tax for free Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $242 Rate AZ Sedona City limits of Sedona 3/1 - 4/30 CA Monterey Monterey All year   Napa Napa 4/1 - 9/30 10/1 - 11/30   San Diego San Diego All year   San Francisco San Francisco All year   Santa Barbara Santa Barbara All year   Santa Monica City limits of Santa Monica All year   Yosemite National Park Mariposa 6/1 - 8/31 CO Aspen Pitkin 1/1 - 3/31 6/1 - 8/31 12/1 - 12/31   Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year   Steamboat Springs Routt 1/1 - 3/31 12/1 - 12/31   Telluride San Miguel 1/1 - 3/31 12/1 - 12/31   Vail Eagle 1/1 - 8/31 12/1 - 12/31 DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)   All year FL Fort Lauderdale Broward 1/1 - 5/31   Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31   Key West Monroe All year   Miami Miami-Dade 1/1 - 3/31 12/1 - 12/31   Naples Collier 1/1 - 4/30 IL Chicago Cook, Lake 4/1 - 9/30 10/1 - 11/30 LA New Orleans Orleans, St. File state income tax for free Bernard, Jefferson, Plaquemines Parishes 1/1 - 6/30 10/1 - 12/31 MA Boston, Cambridge Suffolk, City of Cambridge All year   Falmouth City limits of Falmouth 7/1 - 8/31   Martha's Vineyard Dukes 7/1 - 8/31   Nantucket Nantucket 6/1 - 9/30 Table 2. File state income tax for free (Effective October 1, 2011) (Continued) Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $242 Rate MD Counties of Montgomery and Prince George's   All year   Baltimore Baltimore City 3/1 - 9/30 10/1 - 11/30   Cambridge, St. File state income tax for free Michaels Dorchester, Talbot 6/1 - 8/31   Ocean City Worcester 6/1 - 8/31 ME Bar Harbor Hancock 7/1 - 8/31 NC Kill Devil Dare 6/1 - 8/31 NH Conway Carroll 7/1 - 8/31 NY Floral Park, Garden City, Great Neck Nassau All year   Glens Falls Warren 7/1 - 8/31   Lake Placid Essex 7/1 - 8/31   Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Bronx, Kings, New York, Queens, Richmond All year   Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31   Tarrytown, White Plains, New Rochelle Westchester All year PA Philadelphia Philadelphia All year RI Jamestown, Middletown, Newport Newport 5/1 - 9/30 10/1 - 10/31 UT Park City Summit 1/1 - 3/31 VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax   All year   Virginia Beach City of Virginia Beach 6/1 - 8/31 WA Seattle King All year WY Jackson, Pinedale Teton, Sublette 7/1 - 8/31 1 Transition rule. File state income tax for free A payor who uses the high-low substantiation method  in Table 2 for an employee during the first 9 months of calendar year 2012 must continue to use the high-low substantiation method for the remainder  of calendar year 2012 for that employee. File state income tax for free For travel on or after October 1, 2012, and before January 1, 2013, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2011-47 and Notice 2011-81, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. File state income tax for free See Transition Rules under How To Use Per Diem Rate Tables for an example. File state income tax for free    2 Revenue Procedure 2011-47 and Notice 2011-81 in Internal Revenue Bulletin 2011-42. File state income tax for free Table 3. File state income tax for free Maximum Federal Per Diem Rates (Effective October 1, 2010 – September 30, 2011)1 Note: The standard rate of $123 ($77 for lodging and $46 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. File state income tax for free However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. File state income tax for free (See parts 302-2, 302-4, and 302-5 of 41 CFR. File state income tax for free ) Table 4 lists all per diem rates alphabetically by state abbreviation. File state income tax for free Click on a link below to find rates for your state: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas , Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate AL Birmingham Jefferson, Shelby All year $88   $56   $144     Gulf Shores Baldwin 1/1 - 5/31 101   51   152         6/1 - 7/31 126   51   177         8/1 - 12/31 101   51   152     Huntsville Madison, Limestone All year 86   51   137     Mobile Mobile 1/1 - 2/28 98   51   149         3/1 - 12/31 90   51   141   AR Hot Springs Garland All year 101   46   147     Little Rock Pulaski All year 88   61   149   AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/28 77   66   143         3/1 - 10/31 95   66   161         11/1 - 12/31 77   66   143     Kayenta Navajo 1/1 - 4/30 77   46   123         5/1 - 9/30 89   46   135         10/1 - 12/31 77   46   123     Phoenix, Scottsdale Maricopa 1/1 - 5/31 126   71   197         6/1 - 8/31 81   71   152         9/1 - 12/31 106   71   177     Sedona City limits of Sedona 1/1 - 2/28 129   66   195         3/1 - 4/30 145   66   211         5/1 - 12/31 129   66   195     Sierra Vista Cochise All year 81   46   127     Tucson Pima 1/1 - 1/31 93   56   149         2/1 - 5/31 111   56   167         6/1 - 8/31 77   56   133         9/1 - 12/31 93   56   149     Yuma Yuma All year 81   46   127   CA Antioch, Brentwood, Concord Contra Costa All year 101   66   167     Barstow, Ontario, Victorville San Bernardino Before 4/01/11 83   56   139         After 3/31/11 99   56   155     Benicia, Dixon, Fairfield Solano All year 84   56   140     Death Valley Inyo All year 92   46   138     Eureka, Arcata, Humboldt 1/1 - 5/31 82   61   143     McKinleyville   6/1 - 8/31 92   61   153         9/1 - 12/31 82   61   143     Fresno Fresno All year 91   61   152     Los Angeles Los Angeles (except the city of Santa Monica), Orange, Ventura; Edwards AFB All year 123   71   194     Mammoth Lakes Mono All year 116   61   177   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate CA Mill Valley, San Rafael, Novato Marin All year $106   $56   $162     Modesto Stanislaus All year 85   51   136     Monterey Monterey 1/1 - 6/30 126   71   197         7/1 - 8/31 152   71   223         9/1 - 12/31 126   71   197     Napa Napa 1/1 - 3/31 107   66   173         4/1 - 11/30 142   66   208         12/1 - 12/31 107   66   173     Oakhurst Madera 1/1 - 4/30 78   56   134         5/1 - 8/31 92   56   148         9/1 - 12/31 78   56   134     Oakland Alameda All year 94   61   155     Palm Springs Riverside 1/1 - 4/30 120   71   191         5/1 - 8/31 90   71   161         9/1 - 12/31 104   71   175     Point Arena, Gualala Mendocino All year 88   66   154     Redding Shasta All year 87   61   148     Sacramento Sacramento All year 101   61   162     San Diego San Diego All year 131   71   202     San Francisco San Francisco Before 1/1/11:                   10/1 - 10/31 174   71   245         11/1 - 12/31 142   71   213         After 12/31/10:                   1/1 - 3/31 142   71   213         4/1 - 8/31 150   71   221         9/1 - 12/31 180   71   251     San Luis Obispo San Luis Obispo 1/1 - 6/30 104   66   170         7/1 - 8/31 121   66   187         9/1 - 12/31 104   66   170     San Mateo, Foster City, Belmont San Mateo All year 108   61   169     Santa Barbara Santa Barbara 1/1 - 6/30 143   66   209         7/1 - 8/31 172   66   238         9/1 - 12/31 143   66   209     Santa Cruz Santa Cruz All year 93   66   159     Santa Monica City limits of Santa Monica All year 180   71   251     Santa Rosa Sonoma All year 109   61   170     South Lake Tahoe El Dorado All year 125   71   196     Stockton San Joaquin All year 80   56   136     Sunnyvale, Palo Alto, San Jose Santa Clara All year 116   56   172     Tahoe City Placer All year 87   61   148     Truckee Nevada 1/1 - 2/28 113   71   184         3/1 - 11/30 96   71   167         12/1 - 12/31 113   71   184     Visalia, Lemoore Tulare, Kings All year 83   61   144     West Sacramento Yolo All year 91   51   142     Yosemite National Mariposa 1/1 - 5/31 129   71   200     Park   6/1 - 8/31 162   71   233         9/1 - 12/31 129   71   200   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate CO Aspen Pitkin 1/1 - 3/31 $202   $71   $273         4/1 - 5/31 107   71   178         6/1 - 8/31 143   71   214         9/1 - 11/30 103   71   174         12/1 - 12/31 202   71   273     Boulder, Broomfield Boulder, Broomfield All year 104   61   165     Colorado Springs El Paso All year 84   66   150     Cortez Montezuma 1/1 - 5/31 87   51   138         6/1 - 8/31 105   51   156         9/1 - 12/31 87   51   138     Crested Butte, Gunnison Gunnison 1/1 - 3/31 82   51   133         4/1 - 5/31 77   51   128         6/1 - 8/31 95   51   146         9/1 - 12/31 82   51   133     Denver, Aurora Denver, Adams, Arapahoe, and Jefferson All year 141   66   207     Douglas County Douglas All year 101   61   162     Durango La Plata 1/1 - 5/31 93   61   154         6/1 - 9/30 128   61   189         10/1 - 12/31 93   61   154     Fort Collins, Loveland Larimer All year 84   56   140     Glenwood Springs, Grand Junction Garfield, Mesa All year 86   51   137     Montrose Montrose 1/1 - 5/31 79   56   135         6/1 - 9/30 94   56   150         10/1 - 12/31 79   56   135     Silverthorne, Summit 1/1 - 3/31 147   56   203     Breckenridge   4/1 - 11/30 93   56   149         12/1 - 12/31 147   56   203     Steamboat Springs Routt 1/1 - 3/31 179   56   235         4/1 - 11/30 103   56   159         12/1 - 12/31 179   56   235     Telluride San Miguel 1/1 - 3/31 141   71   212         4/1 - 5/31 93   71   164         6/1 - 9/30 124   71   195         10/1 - 11/30 94   71   165         12/1 - 12/31 141   71   212     Vail Eagle 1/1 - 3/31 261   71   332         4/1 - 8/31 130   71   201         9/1 - 11/30 105   71   176         12/1 - 12/31 261   71   332   CT Bridgeport, Danbury Fairfield All year 114   71   185     Cromwell, Old Saybrook Middlesex All year 83   61   144     Hartford Hartford All year 106   56   162     Lakeville, Salisbury Litchfield All year 93   66   159     New Haven New Haven All year 92   61   153     New London, Groton New London All year 98   61   159   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate DC District of Columbia Washington, DC (also the cities of Alexandria, 1/1 - 2/28 $181   $71   $252       Fairfax, and Falls Church, and the counties of 3/1 - 6/30 211   71   282       Arlington and Fairfax, in Virginia; and the counties 7/1 - 8/31 157   71   228       of Montgomery and Prince George's in Maryland) 9/1 - 10/31 211   71   282       (see also Maryland and Virginia) 11/1 - 12/31 181   71   252   DE Dover Kent 1/1 - 4/30 77   46   123         5/1 - 9/30 92   46   138         10/1 - 12/31 77   46   123     Lewes Sussex 1/1 - 6/30 82   46   128         7/1 - 8/31 123   46   169         9/1 - 12/31 82   46   128     Wilmington New Castle All year 109   56   165   FL Altamonte Springs Seminole All year 80   61   141     Boca Raton, Delray Palm Beach 1/1 - 4/30 111   71   182     Beach, Jupiter   5/1 - 12/31 82   71   153     Bradenton Manatee 1/1 - 4/30 100   56   156         5/1 - 12/31 84   56   140     Cocoa Beach Brevard All year 99   51   150     Daytona Beach Volusia 1/1 - 1/31 84   51   135         2/1 - 7/31 107   51   158         8/1 - 12/31 84   51   135     Fort Lauderdale Broward 1/1 - 2/28 173   71   244         3/1 - 5/31 149   71   220         6/1 - 9/30 103   71   174         10/1 - 12/31 124   71   195     Fort Myers Lee 1/1 - 4/30 115   56   171         5/1 - 12/31 87   56   143     Fort Walton Beach, Okaloosa, Walton 1/1 - 2/28 78   51   129     DeFuniak Springs   3/1 - 5/31 126   51   177         6/1 - 7/31 164   51   215         8/1 - 10/31 112   51   163         11/1 - 12/31 78   51   129     Gainesville Alachua All year 89   51   140     Gulf Breeze Santa Rosa 1/1 - 2/28 92   51   143         3/1 - 5/31 114   51   165         6/1 - 8/31 140   51   191         9/1 - 12/31 92   51   143     Jacksonville, Jacksonville Beach, Mayport Naval Station Duval, Nassau; City of Jacksonville All year 82   51   133     Key West Monroe 1/1 - 1/31 193   71   264         2/1 - 4/30 209   71   280         5/1 - 11/30 145   71   216         12/1 - 12/31 193   71   264     Kissimmee Osceola 1/1 - 5/31 84   46   130         6/1 - 8/31 77   46   123         9/1 - 12/31 84   46   130     Lakeland Polk All year 81   46   127   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate FL Miami Miami-Dade 1/1 - 3/31 $151   $66   $217         4/1 - 5/31 128   66   194         6/1 - 11/30 104   66   170         12/1 - 12/31 151   66   217     Naples Collier 1/1 - 4/30 155   61   216         5/1 - 9/30 101   61   162         10/1 - 12/31 111   61   172     Orlando Orange 1/1 - 5/31 104   56   160         6/1 - 12/31 90   56   146     Panama City Bay 1/1 - 2/28 77   51   128         3/1 - 7/31 110   51   161         8/1 - 12/31 77   51   128     Pensacola, Pensacola Beach Escambia All year 103   46   149     Punta Gorda Charlotte 1/1 - 1/31 77   51   128         2/1 - 4/30 88   51   139         5/1 - 12/31 77   51   128     Sarasota Sarasota 1/1 - 4/30 110   56   166         5/1 - 12/31 86   56   142     Sebring Highlands 1/1 - 3/31 123   46   169         4/1 - 12/31 82   46   128     St. File state income tax for free Augustine St. File state income tax for free Johns All year 97   56   153     Stuart Martin 1/1 - 4/30 102   51   153         5/1 - 12/31 82   51   133     Tallahassee Leon All year 87   46   133     Tampa, St. File state income tax for free Petersburg Pinellas, Hillsborough 1/1 - 4/30 108   51   159         5/1 - 12/31 92   51   143     Vero Beach Indian River 1/1 - 1/31 83   51   134         2/1 - 3/31 99   51   150         4/1 - 12/31 83   51   134   GA Athens Clarke All year 93   46   139     Atlanta Fulton, DeKalb, Cobb All year 132   56   188     Augusta Richmond All year 84   51   135     Columbus Muscogee All year 85   46   131     Jekyll Island, Brunswick Glynn 1/1 - 3/31 92   56   148         4/1 - 11/30 136   56   192         12/1 - 12/31 92   56   148     Savannah Chatham All year 97   56   153   IA Cedar Rapids Linn All year 81   51   132     Des Moines Polk All year 83   51   134     West Des Moines Dallas All year 95   51   146   ID Bonner's Ferry, Boundary, Bonner, Shoshone 1/1 - 6/30 77   61   138     Sandpoint   7/1 - 8/31 99   61   160         9/1 - 12/31 77   61   138     Coeur d'Alene Kootenai 1/1 - 5/31 77   61   138         6/1 - 8/31 105   61   166         9/1 - 12/31 77   61   138     Driggs, Idaho Falls Teton, Bonneville, Fremont All year 78   46   124   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate ID Sun Valley, Ketchum Blaine 1/1 - 5/31 $79   $71   $150         6/1 - 8/31 95   71   166         9/1 - 12/31 79   71   150   IL Bolingbrook, Romeoville, Lemont Will All year 82   51   133     Chicago Cook, Lake 1/1 - 3/31 128   71   199         4/1 - 6/30 166   71   237         7/1 - 8/31 146   71   217         9/1 - 11/30 173   71   244         12/1 - 12/31 128   71   199     Oakbrook Terrace DuPage All year 92   61   153     O'Fallon, Fairview Bond, Calhoun, Clinton, Jersey, Macoupin, All year 105   56   161     Heights, Collinsville Madison, Monroe, St. File state income tax for free Clair                 Springfield Sangamon All year 82   56   138   IN Bloomington Monroe All year 91   56   147     Fort Wayne Allen All year 81   56   137     Hammond, Munster, Merrillville Lake All year 85   46   131     Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison All year 91   61   152     Lafayette Tippecanoe All year 80   51   131     South Bend St. File state income tax for free Joseph All year 87   56   143     Valparaiso, Burlington Beach Porter All year 79   51   130   KS Kansas City, Overland Park Wyandotte, Johnson, Leavenworth All year 99   61   160     Wichita Sedgwick All year 89   56   145   KY Boone County Boone All year 88   51   139     Kenton County Kenton All year 115   56   171     Lexington Fayette All year 89   61   150     Louisville Jefferson 1/1 - 5/31 101   61   162         6/1 - 8/31 95   61   156         9/1 - 12/31 101   61   162   LA Baton Rouge East Baton Rouge Parish All year 96   56   152     Covington, Slidell St. File state income tax for free Tammany Parish All year 88   56   144     Lafayette Lafayette Consolidated Government All year 87   56   143     Lake Charles Calcasieu Parish All year 79   61   140     New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 6/30 131   71   202       St. File state income tax for free Bernard Parishes 7/1 - 9/30 98   71   169         10/1 - 12/31 131   71   202   MA Andover Essex All year 83   56   139     Boston, Cambridge Suffolk; City of Cambridge 1/1 - 3/31 154   71   225         4/1 - 6/30 190   71   261         7/1 - 8/31 171   71   242         9/1 - 10/31 206   71   277         11/1 - 12/31 154   71   225     Burlington, Woburn Middlesex less the city of Cambridge All year 108   71   179   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate MA Falmouth City limits of Falmouth 1/1 - 4/30 $95   $51   $146         5/1 - 6/30 107   51   158         7/1 - 8/31 161   51   212         9/1 - 12/31 95   51   146     Hyannis Barnstable less the city of Falmouth 1/1 - 6/30 85   56   141         7/1 - 8/31 123   56   179         9/1 - 12/31 85   56   141     Martha's Vineyard Dukes 1/1 - 6/30 114   71   185         7/1 - 8/31 201   71   272         9/1 - 12/31 114   71   185     Nantucket Nantucket 1/1 - 5/31 128   61   189         6/1 - 9/30 243   61   304         10/1 - 12/31 128   61   189     Northampton Hampshire All year 92   56   148     Pittsfield Berkshire 1/1 - 6/30 107   61   168         7/1 - 8/31 126   61   187         9/1 - 12/31 107   61   168     Plymouth, Taunton, New Bedford Plymouth, Bristol All year 88   56   144     Quincy Norfolk All year 114   51   165     Springfield Hampden All year 93   51   144     Worcester Worcester All year 90   61   151   MD Counties of Montgomery   1/1 - 2/28 181   71   252     and Prince George's   3/1 - 6/30 211   71   282         7/1 - 8/31 157   71   228         9/1 - 10/31 211   71   282         11/1 - 12/31 181   71   252     Aberdeen, Bel Air, Belcamp Harford All year 84   56   140     Annapolis Anne Arundel 1/1 - 4/30 100   61   161         5/1 - 10/31 114   61   175         11/1 - 12/31 100   61   161     Baltimore City Baltimore City 1/1 - 2/28 121   71   192         3/1 - 11/30 144   71   215         12/1 - 12/31 121   71   192     Baltimore County Baltimore All year 99   61   160     Cambridge, St. File state income tax for free Michaels Dorchester, Talbot 1/1 - 3/31 101   61   162         4/1 - 5/31 119   61   180         6/1 - 8/31 170   61   231         9/1 - 10/31 131   61   192         11/1 - 12/31 101   61   162     Centreville Queen Anne All year 103   51   154     Columbia Howard All year 105   61   166     Frederick Frederick All year 92   56   148     Hagerstown Washington All year 78   56   134     La Plata, Indian Head Charles All year 84   51   135     Lexington Park, Leonardtown, Lusby St. File state income tax for free Mary's, Calvert All year 102   61   163   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate MD Ocean City Worcester 1/1 - 3/31 $77   $71   $148         4/1 - 5/31 88   71   159         6/1 - 8/31 192   71   263         9/1 - 10/31 105   71   176         11/1 - 12/31 77   71   148   ME Bar Harbor Hancock 1/1 - 6/30 86   61   147         7/1 - 8/31 140   61   201         9/1 - 10/31 112   61   173         11/1 - 12/31 86   61   147     Kennebunk, Kittery, York 1/1 - 3/31 77   56   133     Sanford   4/1 - 6/30 86   56   142         7/1 - 8/31 122   56   178         9/1 - 10/31 96   56   152         11/1 - 12/31 77   56   133     Portland Cumberland, Sagadahoc 1/1 - 6/30 89   56   145         7/1 - 9/30 109   56   165         10/1 - 12/31 89   56   145     Rockport Knox 1/1 - 6/30 80   56   136         7/1 - 9/30 106   56   162         10/1 - 12/31 80   56   136   MI Ann Arbor Washtenaw All year 87   56   143     Detroit Wayne All year 95   56   151     East Lansing, Lansing Ingham, Eaton All year 82   51   133     Grand Rapids Kent All year 81   51   132     Holland Ottawa All year 81   56   137     Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 87   51   138     Midland Midland All year 90   46   136     Muskegon Muskegon 1/1 - 5/31 77   46   123         6/1 - 8/31 101   46   147         9/1 - 12/31 77   46   123     Petoskey Emmet 1/1 - 6/30 77   51   128         7/1 - 8/31 99   51   150         9/1 - 12/31 77   51   128     Pontiac, Auburn Hills Oakland All year 87   56   143     South Haven Van Buren 1/1 - 5/31 77   56   133         6/1 - 8/31 89   56   145         9/1 - 12/31 77   56   133     Traverse City, Leland Grand Traverse, Leelanau 1/1 - 6/30 77   51   128         7/1 - 8/31 109   51   160         9/1 - 12/31 77   51   128   MN Duluth St. File state income tax for free Louis 1/1 - 5/31 80   56   136         6/1 - 10/31 99   56   155         11/1 - 12/31 80   56   136     Eagan, Burnsville, Mendota Heights Dakota All year 82   56   138     Minneapolis, St. File state income tax for free Paul Hennepin, Ramsey All year 120   71   191     Rochester Olmsted All year 95   51   146   MO Columbia Boone All Year 78   51   129   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate MO Kansas City Jackson, Clay, Cass, Platte All year $99   $61   $160     St. File state income tax for free Louis St. File state income tax for free Louis, St. File state income tax for free Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. File state income tax for free Louis City All year 105   66   171     St. File state income tax for free Robert Pulaski All year 78   46   124   MS Gulfport, Biloxi Harrison All year 82   56   138     Hattiesburg Forrest, Lamar All year 85   51   136     Oxford Lafayette County Before 4/01/11 77   46   123         After 3/31/11 96   51   147     Robinsonville Tunica All year 82   51   133     Southaven Desoto All year 88   46   134     Starkville Oktibbeha All year 91   46   137   MT Big Sky, West Gallatin 1/1 - 5/31 80   61   141     Yellowstone   6/1 - 8/31 105   61   166         9/1 - 12/31 80   61   141     Butte Silver Bow All year 86   51   137     Helena Lewis and Clark All year 81   56   137     Missoula, Polson, Missoula, Lake, Flathead 1/1 - 6/30 87   51   138     Kalispell   7/1 - 8/31 104   51   155         9/1 - 12/31 87   51   138   NC Asheville Buncombe 1/1 - 6/30 81   51   132         7/1 - 10/31 90   51   141         11/1 - 12/31 81   51   132     Atlantic Beach, Carteret 1/1 - 5/31 81   56   137     Morehead City   6/1 - 8/31 110   56   166         9/1 - 12/31 81   56   137     Chapel Hill Orange All year 86   56   142     Charlotte Mecklenburg All year 95   51   146     Durham Durham All year 89   51   140     Fayetteville Cumberland All year 91   51   142     Greensboro Guilford All year 85   56   141     Greenville Pitt All year 79   51   130     Kill Devil Dare 1/1 - 5/31 90   61   151         6/1 - 8/31 143   61   204         9/1 - 12/31 90   61   151     New Bern, Havelock Craven All year 94   46   140     Raleigh Wake All year 90   66   156     Wilmington New Hanover All year 97   56   153     Winston-Salem Forsyth All year 83   56   139   ND The standard CONUS rate of $123 ($77 for lodging and $46 for M&IE) applies to all per diem localities in North Dakota. File state income tax for free NE Omaha Douglas 1/1 - 4/30 93   61   154         5/1 - 6/30 104   61   165         7/1 - 12/31 93   61   154   NH Concord Merrimack 1/1 - 5/31 82   51   133         6/1 - 9/30 92   51   143         10/1 - 12/31 82   51   133     Conway Carroll 1/1 - 2/28 116   61   177         3/1 - 6/30 102   61   163         7/1 - 8/31 141   61   202         9/1 - 12/31 116   61   177   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate NH Durham Strafford All year $94   $46   $140     Laconia Belknap 1/1 - 5/31 85   51   136         6/1 - 10/31 101   51   152         11/1 - 12/31 85   51   136     Lebanon, Lincoln, West Lebanon Grafton, Sullivan All year 101   56   157     Manchester Hillsborough All year 86   56   142     Portsmouth Rockingham 1/1 - 6/30 102   61   163         7/1 - 9/30 126   61   187         10/1 - 12/31 102   61   163   NJ Atlantic City, Cape Atlantic, Cape May 1/1 - 3/31 87   66   153     May, Ocean City   4/1 - 12/31 100   66   166     Belle Mead Somerset All year 116   56   172     Cherry Hill, Moorestown Camden, Burlington All year 92   61   153     Eatontown, Freehold Monmouth All year 110   56   166     Edison, Piscataway Middlesex All year 109   51   160     Flemington Hunterdon All year 107   61   168     Newark Bergen, Essex, Hudson, Passaic All year 116   61   177     Parsippany Morris All year 125   56   181     Princeton, Trenton Mercer All year 126   61   187     Springfield, Cranford, New Providence Union All year 94   56   150     Toms River Ocean 1/1 - 5/31 78   51   129         6/1 - 8/31 99   51   150         9/1 - 12/31 78   51   129   NM Albuquerque Bernalillo All year 81   56   137     Las Cruces Dona Ana All year 79   56   135     Los Alamos Los Alamos All year 86   51   137     Santa Fe Santa Fe 1/1 - 6/30 82   71   153         7/1 - 10/31 100   71   171         11/1 - 12/31 82   71   153     Taos Taos All year 87   66   153   NV Incline Village, Washoe 1/1 - 6/30 98   51   149     Reno, Sparks   7/1 - 8/31 123   51   174         9/1 - 12/31 98   51   149     Las Vegas Clark All year 93   71   164     Stateline, Carson City Douglas, Carson City All year 93   61   154   NY Albany Albany All year 104   61   165     Binghamton, Owego Broome, Tioga All year 90   46   136     Buffalo Erie All year 98   56   154     Floral Park, Garden City, Great Neck Nassau All year 143   66   209     Glens Falls Warren 1/1 - 6/30 92   66   158         7/1 - 8/31 133   66   199         9/1 - 12/31 92   66   158     Ithaca, Waterloo, Romulus Tompkins, Seneca All year 114   46   160   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate NY Kingston Ulster All year $101   $66   $167     Lake Placid Essex 1/1 - 2/28 124   61   185         3/1 - 6/30 99   61   160         7/1 - 8/31 145   61   206         9/1 - 11/30 103   61   164         12/1 - 12/31 124   61   185     Manhattan (includes Bronx, Kings, New York, Queens, Richmond Before 1/1/11:               the boroughs of   10/1 - 12/31 269   71   340     Manhattan, Brooklyn   After 12/31/10:               the Bronx, Queens, and Staten Island)   1/1 - 3/31 192   71   263         4/1 - 5/31 212   71   283         6/1 - 8/31 224   71   295         9/1 - 12/31 295   71   366     Niagara Falls Niagara 1/1 - 5/31 77   51   128         6/1 - 8/31 100   51   151         9/1 - 12/31 77   51   128     Nyack, Palisades Rockland All year 103   61   164     Poughkeepsie Dutchess All year 95   66   161     Riverhead, Suffolk 1/1 - 5/31 114   71   185     Ronkonkoma, Melville   6/1 - 8/31 137   71   208         9/1 - 12/31 114   71   185     Rochester Monroe All year 96   51   147     Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 104   56   160     Schenectady   7/1 - 8/31 151   56   207         9/1 - 12/31 104   56   160     Syracuse, Oswego Onondaga, Oswego All year 93   56   149     Tarrytown, White Plains, New Rochelle Westchester All year 142   71   213     Troy Rensselaer All year 94   51   145     West Point Orange All year 109   51   160   OH Akron Summit All year 85   51   136     Canton Stark All year 88   51   139     Cincinnati Hamilton, Clermont All year 115   56   171     Cleveland Cuyahoga All year 102   56   158     Columbus Franklin All year 94   56   150     Dayton, Fairborn Greene, Darke, Montgomery All year 81   56   137     Hamilton Butler, Warren All year 92   51   143     Mentor Lake All year 88   46   134     Rittman Wayne, Medina All year 87   51   138     Sandusky, Bellevue Erie, Huron 1/1 - 5/31 77   46   123         6/1 - 8/31 83   46   129         9/1 - 12/31 77   46   123     Youngstown Mahoning, Trumbull All year 82   51   133   OK Oklahoma City Oklahoma All year 82   66   148     Tulsa Tulsa, Creek, Osage, Rogers All year 80   61   141   OR Ashland, Crater Lake Jackson, Klamath All year 80   56   136     Beaverton Washington All year 90   51   141   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate OR Bend Deschutes 1/1 - 6/30 $88   $61   $149         7/1 - 8/31 110   61   171         9/1 - 12/31 88   61   149     Clackamas Clackamas All year 87   61   148     Eugene, Florence Lane All year 97   51   148     Lincoln City Lincoln 1/1 - 6/30 83   56   139         7/1 - 8/31 104   56   160         9/1 - 12/31 83   56   139     Portland Multnomah All year 113   66   179     Seaside Clatsop 1/1 - 6/30 93   51   144         7/1 - 8/31 130   51   181         9/1 - 12/31 93   51   144   PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 84   51   135     Bucks County Bucks All year 95   71   166     Chester, Radnor, Essington Delaware All year 96   51   147     Erie Erie All year 82   46   128     Gettysburg Adams 1/1 - 3/31 79   51   130         4/1 - 10/31 98   51   149         11/1 - 12/31 79   51   130     Harrisburg, Hershey Dauphin Before 1/1/11:                   10/31 - 12/31 106   51   157         After 12/31/10:                   1/1 - 3/31 106   51   157         3/31 - 5/31 107   51   158         6/1 - 8/31 134   51   185         9/1 - 12/31 107   51   158     Lancaster Lancaster All year 96   56   152     Malvern, Frazer, Berwyn Chester All year 116   51   167     Mechanicsburg Cumberland All year 83   56   139     Montgomery County Montgomery All year 115   66   181     Philadelphia Philadelphia 1/1 - 8/31 136   66   202         9/1 - 11/30 149   66   215         12/1 - 12/31 136   66   202     Pittsburgh Allegheny All year 115   71   186     Reading Berks All year 89   56   145     Scranton Lackawanna All year 80   56   136     State College Centre All year 86   56   142   RI East Greenwich, Warwick, North Kingstown Kent, Washington All year 84   56   140     Jamestown, Middletown, Newport 1/1 - 4/30 96   71   167     Newport   5/1 - 10/31 145   71   216         11/1 - 12/31 96   71   167     Providence, Bristol Providence, Bristol All year 122   71   193   SC Aiken Aiken All year 81   46   127     Charleston Charleston, Berkeley, Dorchester All year 132   56   188     Columbia Richland, Lexington All year 85   51   136     Greenville Greenville All year 82   56   138   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate SC Hilton Head Beaufort 1/1 - 3/31 $87   $61   $148         4/1 - 8/31 127   61   188         9/1 - 10/31 104   61   165         11/1 - 12/31 87   61   148     Myrtle Beach Horry 1/1 - 3/31 77   51   128         4/1 - 5/31 89   51   140         6/1 - 8/31 116   51   167         9/1 - 10/31 80   51   131         11/1 - 12/31 77   51   128   SD Hot Springs Fall River, Custer 1/1 - 5/31 77   46   123         6/1 - 8/31 101   46   147         9/1 - 12/31 77   46   123     Rapid City Pennington 1/1 - 5/31 77   51   128         6/1 - 8/31 121   51   172         9/1 - 12/31 77   51   128     Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 5/31 77   51   128         6/1 - 8/31 108   51   159         9/1 - 12/31 77   51   128   TN Brentwood, Franklin Williamson All year 94   56   150     Chattanooga Hamilton All year 88   56   144     Knoxville Knox All year 84   56   140     Memphis Shelby All year 96   61   157     Nashville Davidson All year 110   66   176     Oak Ridge Anderson All year 90   46   136   TX Arlington, Fort Worth, Grapevine Tarrant; City limits of Grapevine All year 138   56   194     Austin Travis All year 104   71   175     Beaumont Jefferson All year 86   51   137     College Station Brazos All year 93   56   149     Corpus Christi Nueces All year 87   51   138     Dallas Dallas; City of Dallas All year 107   71   178     El Paso El Paso All year 88   51   139     Galveston Galveston 1/1 - 2/28 84   56   140         3/1 - 8/31 101   56   157         9/1 - 12/31 84   56   140     Greenville Hunt Before 4/01/2011 78   51   129         After 3/31/2011 86   51   137     Houston Montgomery, Fort Bend, Harris; L. File state income tax for free B. File state income tax for free Johnson Space Center All year 109   71   180     Laredo Webb All year 78   56   134     McAllen Hidalgo All year 85   56   141     Midland Midland All year 92   51   143     Plano Collin All year 100   61   161     Round Rock Williamson All year 90   51   141     San Antonio Bexar All year 106   66   172     South Padre Island Cameron 1/1 - 5/31 85   56   141         6/1 - 7/31 107   56   163         8/1 - 12/31 85   56   141     Waco McLennan All year 85   51   136   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate UT Moab Grand 1/1 - 2/28 $77   $56   $133         3/1 - 10/31 97   56   153         11/1 - 12/31 77   56   133     Park City Summit 1/1 - 3/31 153   71   224         4/1 - 12/31 89   71   160     Provo Utah All year 80   51   131     Salt Lake City Salt Lake, Tooele All year 95   61   156   VA Cities of Alexandria,   1/1 - 2/28 181   71   252     Fairfax, and Falls   3/1 - 6/30 211   71   282     Church; Counties of   7/1 - 8/31 157   71   228     Arlington and Fairfax   9/1 - 10/31 11/1 - 12/31 211 181   71 71   282 252     Abingdon Washington All year 86   46   132     Blacksburg Montgomery All year 95   46   141     Bowling Green Caroline County Before 4/01/2011 77   46   123         After 3/31/2011 89   56   145     Charlottesville Albemarle, Greene; City of Charlottesville All year 113   56   169     Chesapeake, Suffolk City of Chesapeake, City of Suffolk 1/1 - 5/31 78   56   134         6/1 - 8/31 88   56   144         9/1 - 12/31 78   56   134     Chesterfield, Henrico Counties Chesterfield, Henrico All year 87   51   138     Fredericksburg Stafford, Spotsylvania; City of Fredericksburg All year 89   56   145     James City, York, James City and York Counties; City of 1/1 - 3/31 77   51   128     Williamsburg Williamsburg 4/1 - 8/31 91   51   142         9/1 - 12/31 77   51   128     Loudoun County Loudoun All year 111   61   172     Lynchburg Campbell; City of Lynchburg All year 79   51   130     Manassas City of Manassas All year 82   46   128     Norfolk, Portsmouth City of Norfolk, City of Portsmouth All year 92   61   153     Prince William County Prince William All year 89   56   145     Richmond City City of Richmond All year 114   66   180     Roanoke City limits of Roanoke All year 99   51   150     Virginia Beach City of Virginia Beach 1/1 - 5/31 89   56   145         6/1 - 8/31 144   56   200         9/1 - 12/31 89   56   145     Wallops Island Accomack 1/1 - 6/30 84   56   140         7/1 - 8/31 125   56   181         9/1 - 12/31 84   56   140     Warrenton Fauquier All year 93   46   139   VT Burlington, St. File state income tax for free Albans Chittenden, Franklin 1/1 - 5/31 92   66   158         6/1 - 10/31 111   66   177         11/1 - 12/31 92   66   158     Manchester Bennington All year 87   71   158     Middlebury Addison All year 115   61   176     Montpelier Washington All year 100   61   161     Stowe Lamoille 1/1 - 3/31 133   71   204         4/1 - 5/31 101   71   172         6/1 - 12/31 133   71   204   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate VT White River Junction Windsor 1/1 - 2/28 $101   $56   $157         3/1 - 5/31 89   56   145         6/1 - 12/31 101   56   157   WA Anacortes, Coupeville, Oak Harbor San Juan, Skagit, Island All year 90   61   151     Bremerton Kitsap All year 78   66   144     Everett, Lynnwood Snohomish All year 94   61   155     Ocean Shores Grays Harbor 1/1 - 6/30 88   51   139         7/1 - 8/31 107   51   158         9/1 - 12/31 88   51   139     Olympia, Tumwater Thurston All year 86   61   147     Port Angeles, Port Clallam, Jefferson 1/1 - 6/30 94   61   155     Townsend   7/1 - 8/31 123   61   184         9/1 - 12/31 94   61   155     Richland Benton All year 88   46   134     Seattle King All year 139   71   210     Spokane Spokane All year 86   61   147     Tacoma Pierce All year 109   61   170     Vancouver Clark, Cowlitz, Skamania All year 113   56   169   WI Appleton Outagamie All year 81   46   127     Brookfield, Racine Waukesha, Racine All year 87   56   143     Lake Geneva Walworth 1/1 - 5/31 90   51   141         6/1 - 9/30 122   51   173         10/1 - 12/31 90   51   141     Madison Dane All year 88   56   144     Milwaukee Milwaukee All year 95   61   156     Sturgeon Bay Door 1/1 - 6/30 77   56   133         7/1 - 9/30 86   56   142         10/1 - 12/31 77   56   133     Wisconsin Dells Columbia 1/1 - 6/30 77   61   138         7/1 - 8/31 85   61   146         9/1 - 12/31 77   61   138   WV Charleston Kanawha All year 95   51   146     Morgantown Monongalia All year 83   46   129     Shepherdstown Jefferson, Berkeley All year 82   51   133     Wheeling Ohio All year 94   46   140   WY Cody Park 1/1 - 5/31 84   51   135         6/1 - 9/30 117   51   168         10/1 - 12/31 84   51   135     Evanston, Rock Springs Uinta, Sweetwater All year 80   51   131   Table 3. File state income tax for free (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate WY Gillette Campbell 1/1 - 5/31 $91   $51   $142         6/1 - 8/31 109   51   160         9/1 - 12/31 91   51   142     Jackson, Pinedale Teton, Sublette 1/1 - 6/30 109   56   165         7/1 - 8/31 158   56   214         9/1 - 12/31 109   56   165     Sheridan Sheridan 1/1 - 5/31 77   56   133         6/1 - 8/31 89   56   145         9/1 - 12/31 77   56   133   1Transition rule. File state income tax for free In lieu of the updated GSA rates that will be effective October 1, 2011, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2011 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2011. File state income tax for free A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2011, through December 31, 2011. File state income tax for free See Transition Rules under How To Use Per Diem Rate Tables for an example. File state income tax for free    2Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. File state income tax for free ”   3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately). File state income tax for free ” 4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. File state income tax for free   Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited. File state income tax for free         Table 4. File state income tax for free Maximum Federal Per Diem Rates (Effective October 1, 2011 – September 30, 2012)1 Note: The standard rate of $123 ($77 for lodging and $46 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. File state income tax for free However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. File state income tax for free (See parts 302-2, 302-4, and 302-5 of 41 CFR. File state income tax for free ) Table 4 lists all per diem rates alphabetically by state abbreviation. File state income tax for free Click on a link below to find rates for your state: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas , Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate AL Birmingham Jefferson, Shelby All year $86   $56   $142     Gulf Shores Baldwin 1/1 - 5/31 100   51   151         6/1 - 7/31 117   51   168         8/1 - 12/31 100   51   151     Huntsville Madison, Limestone All year 87   51   138     Mobile Mobile All year 94   51   145     Montgomery/Prattville Montgomery/Autauga All year 80   51   131   AR Hot Springs Garland All year 101   46   147     Little Rock Pulaski All year 86   61   147   AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/29 77   66   143         3/1 - 10/31 97   66   163         11/1 - 12/31 77   66   143     Kayenta Navajo 1/1 - 4/30 79   46   125         5/1 - 9/30 90   46   136         10/1 - 12/31 79   46   125     Phoenix, Scottsdale Maricopa 1/1 - 5/31 128   71   199         6/1 - 8/31 80   71   151         9/1 - 12/31 105   71   176     Sedona City limits of Sedona 1/1 - 2/29 127   66   193         3/1 - 4/30 145   66   211         5/1 - 12/31 127   66   193     Sierra Vista Cochise All year 83   46   129     Tucson Pima 1/1 - 1/31 90   56   146         2/1 - 5/31 103   56   159         6/1 - 8/31 77   56   133         9/1 - 12/31 90   56   146     Yuma Yuma All year 78   46