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Irs gov freefile Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Irs gov freefile Tax questions. Irs gov freefile Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Irs gov freefile irs. Irs gov freefile gov/pub503. Irs gov freefile Reminders Taxpayer identification number needed for each qualifying person. Irs gov freefile  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Irs gov freefile See Taxpayer identification number under Qualifying Person Test, later. Irs gov freefile You may have to pay employment taxes. Irs gov freefile  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Irs gov freefile 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. Irs gov freefile See Employment Taxes for Household Employers, later. Irs gov freefile Photographs of missing children. Irs gov freefile  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs gov freefile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov freefile You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs gov freefile Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Irs gov freefile It explains how to figure and claim the credit. Irs gov freefile You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Irs gov freefile The credit can be up to 35% of your expenses. Irs gov freefile To qualify, you must pay these expenses so you can work or look for work. Irs gov freefile This publication also discusses some of the employment tax rules for household employers. Irs gov freefile Dependent care benefits. Irs gov freefile   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Irs gov freefile You must complete Form 2441, Part III, before you can figure the amount of your credit. Irs gov freefile See Dependent Care Benefits under How To Figure the Credit, later. Irs gov freefile Comments and suggestions. Irs gov freefile   We welcome your comments about this publication and your suggestions for future editions. Irs gov freefile   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs gov freefile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs gov freefile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov freefile   You can send your comments from www. Irs gov freefile irs. Irs gov freefile gov/formspubs/. Irs gov freefile Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs gov freefile ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs gov freefile Ordering forms and publications. Irs gov freefile   Visit www. Irs gov freefile irs. Irs gov freefile gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs gov freefile Internal Revenue Service 1201 N. Irs gov freefile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs gov freefile   If you have a tax question, check the information available on IRS. Irs gov freefile gov or call 1-800-829-1040. Irs gov freefile We cannot answer tax questions sent to either of the above addresses. Irs gov freefile Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Irs gov freefile Prev  Up  Next   Home   More Online Publications

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    Irs gov freefile Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Irs gov freefile TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications