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Form 1040nr 2011

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Form 1040nr 2011

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

Form 1040nr 2011 3. Form 1040nr 2011   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. Form 1040nr 2011 S. Form 1040nr 2011 Church Effect of Exclusion Members of the Clergy Income From U. Form 1040nr 2011 S. Form 1040nr 2011 Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. Form 1040nr 2011 Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. Form 1040nr 2011 S. Form 1040nr 2011 Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. Form 1040nr 2011 Who Must Pay Self-Employment Tax? If you are a self-employed U. Form 1040nr 2011 S. Form 1040nr 2011 citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. Form 1040nr 2011 The self-employment tax is a social security and Medicare tax on net earnings from self- employment. Form 1040nr 2011 You must pay self-employment tax if your net earnings from self-employment are at least $400. Form 1040nr 2011 For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. Form 1040nr 2011 All net earnings are subject to the Medicare portion of the tax. Form 1040nr 2011 Employed by a U. Form 1040nr 2011 S. Form 1040nr 2011 Church If you were employed by a U. Form 1040nr 2011 S. Form 1040nr 2011 church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. Form 1040nr 2011 28 or more from the organization, the amounts paid to you are subject to self-employment tax. Form 1040nr 2011 However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. Form 1040nr 2011 See Publication 517 for more information about church employees and self-employment tax. Form 1040nr 2011 Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. Form 1040nr 2011 Example. Form 1040nr 2011 You are in business abroad as a consultant and qualify for the foreign earned income exclusion. Form 1040nr 2011 Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. Form 1040nr 2011 You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. Form 1040nr 2011 Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. Form 1040nr 2011 Your U. Form 1040nr 2011 S. Form 1040nr 2011 self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. Form 1040nr 2011 You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. Form 1040nr 2011 You must file Form 4361 to apply for this exemption. Form 1040nr 2011 This subject is discussed in further detail in Publication 517. Form 1040nr 2011 Income From U. Form 1040nr 2011 S. Form 1040nr 2011 Possessions If you are a U. Form 1040nr 2011 S. Form 1040nr 2011 citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Form 1040nr 2011 S. Form 1040nr 2011 Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. Form 1040nr 2011 You must pay the self-employment tax whether or not the income is exempt from U. Form 1040nr 2011 S. Form 1040nr 2011 income taxes (or whether or not you otherwise must file a U. Form 1040nr 2011 S. Form 1040nr 2011 income tax return). Form 1040nr 2011 Unless your situation is described below, attach Schedule SE (Form 1040) to your U. Form 1040nr 2011 S. Form 1040nr 2011 income tax return. Form 1040nr 2011 If you do not have to file Form 1040 with the United States and you are a resident of any of the U. Form 1040nr 2011 S. Form 1040nr 2011 possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. Form 1040nr 2011 Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. Form 1040nr 2011 If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. Form 1040nr 2011 O. Form 1040nr 2011 Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. Form 1040nr 2011 See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. Form 1040nr 2011 As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. Form 1040nr 2011 For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. Form 1040nr 2011 If your self-employment earnings should be exempt from foreign social security tax and subject only to U. Form 1040nr 2011 S. Form 1040nr 2011 self-employment tax, you should request a certificate of coverage from the U. Form 1040nr 2011 S. Form 1040nr 2011 Social Security Administration, Office of International Programs. Form 1040nr 2011 The certificate will establish your exemption from the foreign social security tax. Form 1040nr 2011 Send the request to the: Social Security Administration Office of International Programs P. Form 1040nr 2011 O. Form 1040nr 2011 Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications