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Military Turbo Tax

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Military Turbo Tax

Military turbo tax 29. Military turbo tax   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Military turbo tax Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). Military turbo tax The following topics are included. Military turbo tax Who is subject to the limit. Military turbo tax Which itemized deductions are limited. Military turbo tax How to figure the limit. Military turbo tax Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Military turbo tax Your AGI is the amount on Form 1040, line 38. Military turbo tax Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. Military turbo tax Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. Military turbo tax . Military turbo tax Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. Military turbo tax However, they are still subject to other applicable limits. Military turbo tax Medical and dental expenses—line 4. Military turbo tax Investment interest expense—line 14. Military turbo tax Casualty and theft losses of personal use property—line 20. Military turbo tax Casualty and theft losses of income-producing property—line 28. Military turbo tax Gambling losses—line 28. Military turbo tax How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. Military turbo tax See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Military turbo tax Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. Military turbo tax ). Military turbo tax The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. Military turbo tax These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). Military turbo tax Itemized Deductions Worksheet. Military turbo tax   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. Military turbo tax Enter the result on Schedule A (Form 1040), line 29. Military turbo tax Keep the worksheet for your records. Military turbo tax    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. Military turbo tax Use the greater amount when completing Form 1040, line 40. Military turbo tax See chapter 20 for information on how to figure your standard deduction. Military turbo tax Example. Military turbo tax For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. Military turbo tax Their adjusted gross income on line 38 is $325,500. Military turbo tax Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. Military turbo tax The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. Military turbo tax Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). Military turbo tax They enter $141,375 on Schedule A (Form 1040), line 29. Military turbo tax Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Domestic Private Foundation and Charitable Trust Statistics

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Snapshot of Private Foundation Statistics

Private foundations organized for charitable purposes are exempt from income taxes. They are differentiated from tax-exempt public charities by their narrow bases of control and financial support. Statistics on private foundations are compiled from Form 990-PF, an annual information return that includes data on excise tax liability, charitable distributions, administrative expenditures, as well as income statement and balance sheet information. Data are available for the following types of organizations:

  • Operating Foundations—Generally conduct their own charitable activities, e.g., museums
  • Nonoperating Foundations—Generally provide charitable support through grants and other financial means to charitable organizations; the majority of foundations are nonoperating
  • Section 4947(a)(1) Nonexempt Charitable Trusts—Charitable trusts treated as private foundations for tax purposes; may be operating or nonoperating

Statistical Tables   Publications and Papers   Microdata   Other IRS Data
 

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 990-PF, please visit the Private Foundations Study Metadata page.


Statistical Tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

NOTE: Statistics for the years denoted by an asterisk (*) include information reported by both domestic and foreign foundations and charitable trusts.

Domestic Private Foundations:
     Number and Selected Financial Data
      Classified by: Type of Foundation and Size of End-of-Year Fair Market Value of Total Assets
      Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992  1991  1990  1989  1988  1987  1986  1985
 
     Income Statements and Balance Sheets
      Classified by: Size of End-of-Year Fair Market Value of Total Assets
      Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1996*  1995*  1994*  1993*  1992*  1991*
    Selected Data Items in Current Dollars
      Classified by: Asset Size
      Tax Years: 1993–2002

 
Domestic Nonoperating Private Foundations:
     Disbursements for Charitable Purposes—in Constant Dollars
      Tax Years: 1985–2010
 
     Disbursements for Charitable Purposes—in Current Dollars
      Tax Years: 1985–2010
 
     Noncharitable-Use Assets and Qualifying Distributions
      Tax Years: 1985–2010
 
     Largest 100 Nonoperating Private Foundations—Selected Financial Data
      Tax Years: Panel Study, 1985–1997
 
     Selected Data Items by Asset Size—in Current Dollars
      Tax Years: 1993–2002

 
Domestic IRC Section 4947(a)(1) Charitable Trusts Treated as Foundations:
     Number and Selected Financial Data
      Classified by: Type of Charitable Trust and Size of End-of-Year Fair Market Value of Assets
      Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1996*  1995*  1994*  1993*  1992*  1991*
 
     Income Statements and Balance Sheets
      Classified by: Size of End-of-Year Fair Market Value of Assets
      Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1996*  1995*  1994*  1993*  1992*  1991*

 
Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720
      Classified by: Type of Excise Tax
      Calendar Years: 2011  2010  2009  2008  2007  2006  2005  2004  2003

 
To make customized tables using these data, please visit the Statistics of Income Tax Stats Table Wizard

 
Historical Table:
Table 16—Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns: Selected Financial Data, Expanded
      Published as: SOI Bulletin Historical Table 16

 
Projections
For selected tax returns, including the Form 990-PF, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
     Projections of Returns to be Filed in Future Calendar Years
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Publications and Papers

The following are available as PDF files. A free Adobe® reader is available for download, if needed.

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Other SOI Data on Trusts

Form 5227 is an information return filed by split-interest trusts, those who make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. Form 1041 is the income tax return filed by fiduciaries to report income, distributions, and tax liability of estates and trusts.

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Microdata Files

Microdata are individual organization-level data that can be used for research purposes.

The data are contained in XML, ASCII flat files, Microsoft Excel spreadsheets and Adobe Acrobat PDF. Documentation to assist with the files is included. (Free Adobe Acrobat reader, WinZip utility, and Microsoft Excel viewer software is available for download, if needed.)
 

SOI Sample Data Files

This section contains microdata files for all Forms 990-PF sampled for the annual SOI studies of private foundations. The data for each of the annual studies are included in a comprehensive, "harmonized" dataset, with standardized variable names and codes based on the form revision of the latest available Tax Year.

The sample include returns filed by private foundations, exempt under Internal Revenue Code section 501(c)(3), and section 4947(a)(1) nonexempt charitable trusts. The stratified random samples are based on asset size and represent approximately 10 percent of Forms 990-PF filed; sampling rates of 100 percent are applied to large-asset classes. Microdata records contain most financial information from Forms 990-PF, as well as weights (to estimate the population), for each organization.

Available Data:  Tax Years 1985-2010 

Data Element Reference List

Click on one of the following links to access a page with links to data in the desired format.

         ASCII text     XML     

To make customized tables using these data, please visit the Statistics of Income Tax Stats Table Wizard.  
 

IRS Population Data

This page contains microdata files for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations.  Data are from the IRS Exempt Organization Master File.

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Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

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Return to Tax Stats home page .

Page Last Reviewed or Updated: 14-Jan-2014

The Military Turbo Tax

Military turbo tax 32. Military turbo tax   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: 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. Military turbo tax Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Military turbo tax  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Military turbo tax See Taxpayer identification number under Qualifying Person Test, later. Military turbo tax You may have to pay employment taxes. Military turbo tax  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. Military turbo tax 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. Military turbo tax See Employment Taxes for Household Employers , later. Military turbo tax Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Military turbo tax Tests you must meet to claim the credit. Military turbo tax How to figure the credit. Military turbo tax How to claim the credit. Military turbo tax Employment taxes you may have to pay as a household employer. Military turbo tax 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. Military turbo tax The credit can be up to 35% of your expenses. Military turbo tax To qualify, you must pay these expenses so you can work or look for work. Military turbo tax This credit should not be confused with the child tax credit discussed in chapter 34. Military turbo tax Dependent care benefits. Military turbo tax   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. Military turbo tax You must complete Form 2441, Part III, before you can figure the amount of your credit. Military turbo tax See Dependent Care Benefits under How To Figure the Credit, later. Military turbo tax Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. Military turbo tax The care must be for one or more qualifying persons who are identified on Form 2441. Military turbo tax (See Qualifying Person Test . Military turbo tax ) You (and your spouse if filing jointly) must have earned income during the year. Military turbo tax (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Military turbo tax ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Military turbo tax (See Work-Related Expense Test , later. Military turbo tax ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Military turbo tax 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. Military turbo tax 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. Military turbo tax (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Military turbo tax ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Military turbo tax If you are married, you must file a joint return, unless an exception applies to you. Military turbo tax (See Joint Return Test , later. Military turbo tax ) You must identify the care provider on your tax return. Military turbo tax (See Provider Identification Test , later. Military turbo tax ) If you exclude or deduct dependent care benefits provided by a dependent care benefits 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). Military turbo tax (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. Military turbo tax See Reduced Dollar Limit under How To Figure the Credit, later. Military turbo tax ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Military turbo tax Figure 32-A. Military turbo tax Can You Claim the Credit? Please click here for the text description of the image. Military turbo tax Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Military turbo tax 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. Military turbo tax Dependent defined. Military turbo tax   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Military turbo tax To be your dependent, a person must be your qualifying child (or your qualifying relative). Military turbo tax Qualifying child. Military turbo tax   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Military turbo tax More information. Military turbo tax   For more information about who is a dependent or a qualifying child, see chapter 3. Military turbo tax Physically or mentally not able to care for oneself. Military turbo tax   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Military turbo tax Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Military turbo tax Person qualifying for part of year. Military turbo tax   You determine a person's qualifying status each day. Military turbo tax 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. Military turbo tax Also see Yearly limit under Dollar Limit, later. Military turbo tax Birth or death of otherwise qualifying person. Military turbo tax   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 for more than half the time he or she was alive in 2013. Military turbo tax Taxpayer identification number. Military turbo tax   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Military turbo tax If the correct information is not shown, the credit may be reduced or disallowed. Military turbo tax Individual taxpayer identification number (ITIN) for aliens. Military turbo tax   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. Military turbo tax The ITIN is entered wherever an SSN is requested on a tax return. Military turbo tax To apply for an ITIN, see Form W-7. Military turbo tax   An ITIN is for tax use only. Military turbo tax It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Military turbo tax S. Military turbo tax law. Military turbo tax Adoption taxpayer identification number (ATIN). Military turbo tax   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. Military turbo tax File Form W-7A, Application for Taxpayer Identification Number for Pending U. Military turbo tax S. Military turbo tax Adoptions. Military turbo tax Child of divorced or separated parents or parents living apart. Military turbo tax   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. Military turbo tax   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Military turbo tax 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. Military turbo tax For details and an exception for a parent who works at night, see Pub. Military turbo tax 501. Military turbo tax   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. Military turbo tax Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Military turbo tax Earned income. Military turbo tax   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Military turbo tax A net loss from self-employment reduces earned income. Military turbo tax Earned income also includes strike benefits and any disability pay you report as wages. Military turbo tax   Generally, only taxable compensation is included. Military turbo tax However, you can elect to include nontaxable combat pay in earned income. Military turbo tax If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Military turbo tax (In other words, if one of you makes the election, the other one can also make it but does not have to. Military turbo tax ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Military turbo tax Members of certain religious faiths opposed to social security. Military turbo tax   Certain income earned by 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 may not be considered earned income for this purpose. Military turbo tax See Earned Income Test in Publication 503. Military turbo tax Not earned income. Military turbo tax   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. Military turbo tax S. Military turbo tax trade or business, or Any amount received for work while an inmate in a penal institution. Military turbo tax Rule for student-spouse or spouse not able to care for self. Military turbo tax   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. Military turbo tax (Your spouse also must live with you for more than half the year. Military turbo tax )   If you are filing a joint return, this rule also applies to you. Military turbo tax You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Military turbo tax   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Military turbo tax   This rule applies to only one spouse for any one month. Military turbo tax 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. Military turbo tax Full-time student. Military turbo tax   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. Military turbo tax You must have been a full-time student for some part of each of 5 calendar months during the year. Military turbo tax (The months need not be consecutive. Military turbo tax ) School. Military turbo tax   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Military turbo tax A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Military turbo tax Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Military turbo tax Expenses are considered work-related only if both of the following are true. Military turbo tax They allow you (and your spouse if filing jointly) to work or look for work. Military turbo tax They are for a qualifying person's care. Military turbo tax Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Military turbo tax If you are married, generally both you and your spouse must work or look for work. Military turbo tax 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. Military turbo tax Your work can be for others or in your own business or partnership. Military turbo tax It can be either full time or part time. Military turbo tax Work also includes actively looking for work. Military turbo tax However, if you do not find a job and have no earned income for the year, you cannot take this credit. Military turbo tax See Earned Income Test , earlier. Military turbo tax An expense is not considered work-related merely because you had it while you were working. Military turbo tax The purpose of the expense must be to allow you to work. Military turbo tax Whether your expenses allow you to work or look for work depends on the facts. Military turbo tax Example 1. Military turbo tax The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Military turbo tax Example 2. Military turbo tax You work during the day. Military turbo tax Your spouse works at night and sleeps during the day. Military turbo tax You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Military turbo tax Your expenses are considered work-related. Military turbo tax Volunteer work. Military turbo tax    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Military turbo tax Work for part of year. Military turbo tax   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. Military turbo tax 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. Military turbo tax 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). Military turbo tax Temporary absence from work. Military turbo tax   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. Military turbo tax Instead, you can figure your credit including the expenses you paid for the period of absence. Military turbo tax   An absence of 2 weeks or less is a short, temporary absence. Military turbo tax An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Military turbo tax Example. Military turbo tax You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Military turbo tax You become ill and miss 4 months of work but receive sick pay. Military turbo tax You continue to pay the nanny to care for the children while you are ill. Military turbo tax Your absence is not a short, temporary absence, and your expenses are not considered work-related. Military turbo tax Part-time work. Military turbo tax   If you work part-time, you generally must figure your expenses for each day. Military turbo tax 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. Military turbo tax Any day when you work at least 1 hour is a day of work. Military turbo tax Example 1. Military turbo tax You work 3 days a week. Military turbo tax While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Military turbo tax You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Military turbo tax Your child attends the center 5 days a week. Military turbo tax Your work-related expenses are limited to $150 a week. Military turbo tax Example 2. Military turbo tax The facts are the same as in Example 1 except the center does not offer a 3-day option. Military turbo tax The entire $250 weekly fee may be a work-related expense. Military turbo tax Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Military turbo tax You do not have to choose the least expensive way of providing care. Military turbo tax 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. Military turbo tax Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Military turbo tax Expenses for household services qualify if part of the services is for the care of qualifying persons. Military turbo tax See Household services , later. Military turbo tax Expenses not for care. Military turbo tax   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Military turbo tax 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. Military turbo tax   Child support payments are not for care and do not qualify for the credit. Military turbo tax Education. Military turbo tax   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Military turbo tax Expenses to attend kindergarten or a higher grade are not expenses for care. Military turbo tax Do not use these expenses to figure your credit. Military turbo tax   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Military turbo tax   Summer school and tutoring programs are not for care. Military turbo tax Example 1. Military turbo tax You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. Military turbo tax The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Military turbo tax You can count the total cost when you figure the credit. Military turbo tax Example 2. Military turbo tax You place your 10-year-old child in a boarding school so you can work full time. Military turbo tax Only the part of the boarding school expense that is for the care of your child is a work-related expense. Military turbo tax You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Military turbo tax You cannot count any part of the amount you pay the school for your child's education. Military turbo tax Care outside your home. Military turbo tax   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. Military turbo tax Dependent care center. Military turbo tax   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. Military turbo tax   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. Military turbo tax Camp. Military turbo tax   The cost of sending your child to an overnight camp is not considered a work-related expense. Military turbo tax 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. Military turbo tax Transportation. Military turbo tax   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. Military turbo tax This includes transportation by bus, subway, taxi, or private car. Military turbo tax However, transportation not provided by a care provider is not for the care of a qualifying person. Military turbo tax 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. Military turbo tax Fees and deposits. Military turbo tax   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. Military turbo tax However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Military turbo tax Example 1. Military turbo tax 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. Military turbo tax The fee you paid is a work-related expense. Military turbo tax Example 2. Military turbo tax You placed a deposit with a preschool to reserve a place for your 3-year-old child. Military turbo tax You later sent your child to a different preschool and forfeited the deposit. Military turbo tax The forfeited deposit is not for care and so is not a work-related expense. Military turbo tax Household services. Military turbo tax   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. Military turbo tax   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Military turbo tax They include the services of a housekeeper, maid, or cook. Military turbo tax However, they do not include the services of a chauffeur, bartender, or gardener. Military turbo tax See Household Services in Publication 503 for more information. Military turbo tax   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Military turbo tax Taxes paid on wages. Military turbo tax   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Military turbo tax See Employment Taxes for Household Employers , later. Military turbo tax 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. Military turbo tax 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. Military turbo tax Joint Return Test Generally, married couples must file a joint return to take the credit. Military turbo tax 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. Military turbo tax Legally separated. Military turbo tax   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Military turbo tax You may be eligible to take the credit on your return using head of household filing status. Military turbo tax Married and living apart. Military turbo tax   You are not considered married and are eligible to take the credit if all the following apply. Military turbo tax You file a return apart from your spouse. Military turbo tax Your home is the home of a qualifying person for more than half the year. Military turbo tax You pay more than half the cost of keeping up your home for the year. Military turbo tax Your spouse does not live in your home for the last 6 months of the year. Military turbo tax Costs of keeping up a home. Military turbo tax   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. Military turbo tax   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Military turbo tax   They also do not include the purchase, permanent improvement, or replacement of property. Military turbo tax For example, you cannot include the cost of replacing a water heater. Military turbo tax However, you can include the cost of repairing a water heater. Military turbo tax Death of spouse. Military turbo tax   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. Military turbo tax If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Military turbo tax Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Military turbo tax Use Form 2441, Part I, to show the information. Military turbo tax 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). Military turbo tax Information needed. Military turbo tax   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Military turbo tax   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Military turbo tax If the care provider is an organization, then it is the employer identification number (EIN). Military turbo tax   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). Military turbo tax In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Military turbo tax   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Military turbo tax Getting the information. Military turbo tax   You can use Form W-10 to request the required information from the care provider. Military turbo tax 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 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 information. Military turbo tax    You should keep this information with your tax records. Military turbo tax Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Military turbo tax Due diligence. Military turbo tax   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Military turbo tax However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Military turbo tax   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. Military turbo tax Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Military turbo tax Provider refusal. Military turbo tax   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Military turbo tax Enter “See Attached Statement” in the columns calling for the information you do not have. Military turbo tax Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Military turbo tax Be sure to write your name and social security number on this statement. Military turbo tax The statement will show that you used due diligence in trying to furnish the necessary information. Military turbo tax U. Military turbo tax S. Military turbo tax citizens and resident aliens living abroad. Military turbo tax   If you are living abroad, your care provider may not have, and may not be required to get, a U. Military turbo tax S. Military turbo tax taxpayer identification number (for example, an SSN or EIN). Military turbo tax If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Military turbo tax How To Figure the Credit Your credit is a percentage of your work-related expenses. Military turbo tax Your expenses are subject to the earned income limit and the dollar limit. Military turbo tax The percentage is based on your adjusted gross income. Military turbo tax Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Military turbo tax Expenses prepaid in an earlier year. Military turbo tax   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Military turbo tax Claim the expenses for the later year as if they were actually paid in that later year. Military turbo tax Expenses not paid until the following year. Military turbo tax   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Military turbo tax You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Military turbo tax See Payments for prior year's expenses under Amount of Credit in Publication 503. Military turbo tax    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Military turbo tax You may be able to claim a credit for them on your 2014 return. Military turbo tax Expenses reimbursed. Military turbo tax   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. Military turbo tax Example. Military turbo tax You paid work-related expenses of $3,000. Military turbo tax You are reimbursed $2,000 by a state social services agency. Military turbo tax You can use only $1,000 to figure your credit. Military turbo tax Medical expenses. Military turbo tax   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. Military turbo tax You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Military turbo tax   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. Military turbo tax However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Military turbo tax    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Military turbo tax Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Military turbo tax See Reduced Dollar Limit , later. Military turbo tax But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Military turbo tax Dependent care benefits. Military turbo tax   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. Military turbo tax Your salary may have been reduced to pay for these benefits. Military turbo tax If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Military turbo tax See Statement for employee , later. Military turbo tax Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Military turbo tax Enter the amount of these benefits on Form 2441, Part III, line 12. Military turbo tax Exclusion or deduction. Military turbo tax   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Military turbo tax Your employer can tell you whether your benefit plan qualifies. Military turbo tax To claim the exclusion, you must complete Part III of Form 2441. Military turbo tax You cannot use Form 1040EZ. Military turbo tax   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Military turbo tax Therefore, you would not get an exclusion from wages. Military turbo tax Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Military turbo tax To claim the deduction, you must use Form 2441. Military turbo tax   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). Military turbo tax 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. Military turbo tax See Earned Income Limit, later. Military turbo tax    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. Military turbo tax Statement for employee. Military turbo tax   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. Military turbo tax Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Military turbo tax Effect of exclusion on credit. Military turbo tax   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. Military turbo tax 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. Military turbo tax Earned income is defined under Earned Income Test , earlier. Military turbo tax 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. Military turbo tax Separated spouse. Military turbo tax   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. Military turbo tax Use only your income in figuring the earned income limit. Military turbo tax Surviving spouse. Military turbo tax   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. Military turbo tax Community property laws. Military turbo tax   You should disregard community property laws when you figure earned income for this credit. Military turbo tax You or your spouse is a student or not able to care for self. Military turbo tax   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Military turbo tax 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. Military turbo tax Spouse works. Military turbo tax   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Military turbo tax Spouse qualifies for part of month. Military turbo tax    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. Military turbo tax You are a student or not able to care for self. Military turbo tax   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Military turbo tax 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). Military turbo tax If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Military turbo tax Both spouses qualify. Military turbo tax   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. Military turbo tax Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Military turbo tax This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Military turbo tax If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Military turbo tax This $6,000 limit does not need to be divided equally among them. Military turbo tax 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. Military turbo tax Yearly limit. Military turbo tax   The dollar limit is a yearly limit. Military turbo tax The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Military turbo tax Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Military turbo tax Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Military turbo tax 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. Military turbo tax Your reduced dollar limit is figured on Form 2441, Part III. Military turbo tax See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Military turbo tax Example 1. Military turbo tax George is a widower with one child and earns $24,000 a year. Military turbo tax 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. Military turbo tax His employer pays an additional $1,000 under a dependent care benefit plan. Military turbo tax This $1,000 is excluded from George's income. Military turbo tax 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. Military turbo tax This is because his dollar limit is reduced as shown next. Military turbo tax   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. Military turbo tax Randall is married and both he and his wife are employed. Military turbo tax Each has earned income in excess of $6,000. Military turbo tax They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Military turbo tax Randall's work-related expenses are $6,000 for the year. Military turbo tax 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. Military turbo tax Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Military turbo tax 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. Military turbo tax This is because his dollar limit is reduced as shown next. Military turbo tax   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on 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. Military turbo tax This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Military turbo tax The following table shows the percentage to use based on adjusted gross income. Military turbo tax   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $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%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. Military turbo tax You cannot claim the credit on Form 1040EZ. Military turbo tax Form 1040 or 1040A. Military turbo tax   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Military turbo tax Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Military turbo tax Limit on credit. Military turbo tax   The amount of credit you can claim is generally limited to the amount of your tax. Military turbo tax For more information, see the Instructions for Form 2441. Military turbo tax Tax credit not refundable. Military turbo tax   You cannot get a refund for any part of the credit that is more than this limit. Military turbo tax Recordkeeping. Military turbo tax You should keep records of your work-related expenses. Military turbo tax Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. Military turbo tax Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Military turbo tax 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. Military turbo tax If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Military turbo tax If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Military turbo tax Self-employed persons who are in business for themselves are not household employees. Military turbo tax 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. Military turbo tax 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. Military turbo tax This control could include providing rules of conduct and appearance and requiring regular reports. Military turbo tax In this case, you do not have to pay employment taxes. Military turbo tax 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. Military turbo tax If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Military turbo tax Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Military turbo tax Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Military turbo tax Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Military turbo tax For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Military turbo tax State employment tax. Military turbo tax   You may also have to pay state unemployment tax. Military turbo tax Contact your state unemployment tax office for information. Military turbo tax You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Military turbo tax For a list of state unemployment tax agencies, visit the U. Military turbo tax S. Military turbo tax Department of Labor's website. Military turbo tax A link to that website is in Publication 926, or you can find it with an online search. Military turbo tax Prev  Up  Next   Home   More Online Publications