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How To File A 1040ez

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How To File A 1040ez

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

Overview
Taxpayers who fail to file income tax returns and pay taxes pose a serious threat to tax administration and the American economy.

Who Must File
All citizens must comply with the requirements of the tax law to file returns and pay taxes.

Facts & Fiction of Frivolous Arguments
The 16th Amendment was ratified on February 3, 1913 giving Congress the power "to lay and collect taxes."

IRS Warns of Frivolous Tax Arguments
IRS issued Press Releases that summarize several cases where the taxpayer was fined or penalized for frivolous contentions.

Department of Justice Issues Injunction
The Department of Justice has issued several injunctions against promoters of illegal tax plans or shelters that urge taxpayer to violate the tax laws.

Statistical Data
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentenced investigations and months to serve in prison.

Examples of Non-filer Investigations
Examples are written from public record documents filed in the district courts where the case was prosecuted.

 


Criminal Enforcement Home Page

How to Report Suspected Tax Fraud Activities

Page Last Reviewed or Updated: 30-Oct-2013

The How To File A 1040ez

How to file a 1040ez 15. How to file a 1040ez   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. How to file a 1040ez . How to file a 1040ez  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How to file a 1040ez NIIT is a 3. How to file a 1040ez 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. How to file a 1040ez NIIT may need to be included when calculating your estimated tax. How to file a 1040ez For more information, see Publication 505,Tax Withholding and Estimated Tax. How to file a 1040ez Additional Medicare Tax. How to file a 1040ez  For tax years beginning in 2013, a 0. How to file a 1040ez 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. How to file a 1040ez You may need to include this amount when figuring your estimated tax. How to file a 1040ez For more information, see Publication 505. How to file a 1040ez Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. How to file a 1040ez See Publication 505 for the general rules and requirements for paying estimated tax. How to file a 1040ez If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. How to file a 1040ez Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. How to file a 1040ez S. How to file a 1040ez Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. How to file a 1040ez Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. How to file a 1040ez If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. How to file a 1040ez Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. How to file a 1040ez See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. How to file a 1040ez See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. How to file a 1040ez Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. How to file a 1040ez On a joint return, you must add your spouse's gross income to your gross income. How to file a 1040ez To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. How to file a 1040ez Wages, salaries, tips, etc. How to file a 1040ez Taxable interest. How to file a 1040ez Ordinary dividends. How to file a 1040ez Taxable refunds, credits, or offsets of state and local income taxes. How to file a 1040ez Alimony. How to file a 1040ez Gross business income from Schedule C (Form 1040). How to file a 1040ez Gross business receipts from Schedule C-EZ (Form 1040). How to file a 1040ez Capital gains from Schedule D (Form 1040). How to file a 1040ez Losses are not netted against gains. How to file a 1040ez Gains on sales of business property. How to file a 1040ez Taxable IRA distributions, pensions, annuities, and social security benefits. How to file a 1040ez Gross rental income from Schedule E (Form 1040). How to file a 1040ez Gross royalty income from Schedule E (Form 1040). How to file a 1040ez Taxable net income from an estate or trust reported on Schedule E (Form 1040). How to file a 1040ez Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). How to file a 1040ez Gross farm rental income from Form 4835. How to file a 1040ez Gross farm income from Schedule F (Form 1040). How to file a 1040ez Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). How to file a 1040ez Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). How to file a 1040ez Unemployment compensation. How to file a 1040ez Other income not included with any of the items listed above. How to file a 1040ez Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. How to file a 1040ez It includes the following amounts. How to file a 1040ez Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. How to file a 1040ez Income from a plantation, ranch, nursery, range, orchard, or oyster bed. How to file a 1040ez Crop shares for the use of your land. How to file a 1040ez Gains from sales of draft, breeding, dairy, or sporting livestock. How to file a 1040ez Gross income from farming is the total of the following amounts from your tax return. How to file a 1040ez Gross farm income from Schedule F (Form 1040). How to file a 1040ez Gross farm rental income from Form 4835. How to file a 1040ez Gross farm income from Schedule E (Form 1040), Parts II and III. How to file a 1040ez Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. How to file a 1040ez For more information about income from farming, see chapter 3. How to file a 1040ez Farm income does not include any of the following: Wages you receive as a farm employee. How to file a 1040ez Income you receive from contract grain harvesting and hauling with workers and machines you furnish. How to file a 1040ez Gains you receive from the sale of farm land and depreciable farm equipment. How to file a 1040ez Percentage From Farming Figure your gross income from all sources, discussed earlier. How to file a 1040ez Then figure your gross income from farming, discussed earlier. How to file a 1040ez Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. How to file a 1040ez Example 1. How to file a 1040ez Jane Smith had the following total gross income and farm gross income amounts in 2013. How to file a 1040ez Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). How to file a 1040ez However, that loss is not netted against the gain to figure Ms. How to file a 1040ez Smith's total gross income or her gross farm income. How to file a 1040ez Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. How to file a 1040ez 64). How to file a 1040ez Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. How to file a 1040ez You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. How to file a 1040ez You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. How to file a 1040ez 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. How to file a 1040ez If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. How to file a 1040ez See Required Annual Payment , next, for details. How to file a 1040ez Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. How to file a 1040ez Example 2. How to file a 1040ez Assume the same fact as in Example 1. How to file a 1040ez Ms. How to file a 1040ez Smith's gross farm income is only 64% of her total income. How to file a 1040ez Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. How to file a 1040ez However, she does qualify if at least two-thirds of her 2012 gross income was from farming. How to file a 1040ez Example 3. How to file a 1040ez Assume the same facts as in Example 1 except that Ms. How to file a 1040ez Smith's farm income from Schedule F was $90,000 instead of $75,000. How to file a 1040ez This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). How to file a 1040ez She qualifies to use the special estimated tax rules for qualified farmers, since 67. How to file a 1040ez 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . How to file a 1040ez 679). How to file a 1040ez Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. How to file a 1040ez Apply the following special rules for qualified farmers to the worksheet. How to file a 1040ez On line 14a, multiply line 13c by 662/3% (. How to file a 1040ez 6667). How to file a 1040ez On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. How to file a 1040ez For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. How to file a 1040ez For more information, see chapter 4 of Publication 505. How to file a 1040ez Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. How to file a 1040ez Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. How to file a 1040ez See the instructions for Form 2210-F. How to file a 1040ez Figure 15-1. How to file a 1040ez Estimated Tax for Farmers Please click here for the text description of the image. How to file a 1040ez Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. How to file a 1040ez You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. How to file a 1040ez If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. How to file a 1040ez Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. How to file a 1040ez Prev  Up  Next   Home   More Online Publications