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State tax mailing address 32. State tax mailing address   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. State tax mailing address Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. State tax mailing address  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. State tax mailing address See Taxpayer identification number under Qualifying Person Test, later. State tax mailing address You may have to pay employment taxes. State tax mailing address  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. State tax mailing address 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. State tax mailing address See Employment Taxes for Household Employers , later. State tax mailing address Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. State tax mailing address Tests you must meet to claim the credit. State tax mailing address How to figure the credit. State tax mailing address How to claim the credit. State tax mailing address Employment taxes you may have to pay as a household employer. State tax mailing address 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. State tax mailing address The credit can be up to 35% of your expenses. State tax mailing address To qualify, you must pay these expenses so you can work or look for work. State tax mailing address This credit should not be confused with the child tax credit discussed in chapter 34. State tax mailing address Dependent care benefits. State tax mailing address   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. State tax mailing address You must complete Form 2441, Part III, before you can figure the amount of your credit. State tax mailing address See Dependent Care Benefits under How To Figure the Credit, later. State tax mailing address 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. State tax mailing address The care must be for one or more qualifying persons who are identified on Form 2441. State tax mailing address (See Qualifying Person Test . State tax mailing address ) You (and your spouse if filing jointly) must have earned income during the year. State tax mailing address (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. State tax mailing address ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. State tax mailing address (See Work-Related Expense Test , later. State tax mailing address ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. State tax mailing address 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. State tax mailing address 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. State tax mailing address (See Payments to Relatives or Dependents under Work-Related Expense Test, later. State tax mailing address ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. State tax mailing address If you are married, you must file a joint return, unless an exception applies to you. State tax mailing address (See Joint Return Test , later. State tax mailing address ) You must identify the care provider on your tax return. State tax mailing address (See Provider Identification Test , later. State tax mailing address ) 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). State tax mailing address (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. State tax mailing address See Reduced Dollar Limit under How To Figure the Credit, later. State tax mailing address ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. State tax mailing address Figure 32-A. State tax mailing address Can You Claim the Credit? Please click here for the text description of the image. State tax mailing address 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. State tax mailing address 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. State tax mailing address Dependent defined. State tax mailing address   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. State tax mailing address To be your dependent, a person must be your qualifying child (or your qualifying relative). State tax mailing address Qualifying child. State tax mailing address   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. State tax mailing address More information. State tax mailing address   For more information about who is a dependent or a qualifying child, see chapter 3. State tax mailing address Physically or mentally not able to care for oneself. State tax mailing address   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. State tax mailing address Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. State tax mailing address Person qualifying for part of year. State tax mailing address   You determine a person's qualifying status each day. State tax mailing address 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. State tax mailing address Also see Yearly limit under Dollar Limit, later. State tax mailing address Birth or death of otherwise qualifying person. State tax mailing address   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. State tax mailing address Taxpayer identification number. State tax mailing address   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). State tax mailing address If the correct information is not shown, the credit may be reduced or disallowed. State tax mailing address Individual taxpayer identification number (ITIN) for aliens. State tax mailing address   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. State tax mailing address The ITIN is entered wherever an SSN is requested on a tax return. State tax mailing address To apply for an ITIN, see Form W-7. State tax mailing address   An ITIN is for tax use only. State tax mailing address It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. State tax mailing address S. State tax mailing address law. State tax mailing address Adoption taxpayer identification number (ATIN). State tax mailing address   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. State tax mailing address File Form W-7A, Application for Taxpayer Identification Number for Pending U. State tax mailing address S. State tax mailing address Adoptions. State tax mailing address Child of divorced or separated parents or parents living apart. State tax mailing address   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. State tax mailing address   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. State tax mailing address 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. State tax mailing address For details and an exception for a parent who works at night, see Pub. State tax mailing address 501. State tax mailing address   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. State tax mailing address Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. State tax mailing address Earned income. State tax mailing address   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. State tax mailing address A net loss from self-employment reduces earned income. State tax mailing address Earned income also includes strike benefits and any disability pay you report as wages. State tax mailing address   Generally, only taxable compensation is included. State tax mailing address However, you can elect to include nontaxable combat pay in earned income. State tax mailing address If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. State tax mailing address (In other words, if one of you makes the election, the other one can also make it but does not have to. State tax mailing address ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. State tax mailing address Members of certain religious faiths opposed to social security. State tax mailing address   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. State tax mailing address See Earned Income Test in Publication 503. State tax mailing address Not earned income. State tax mailing address   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. State tax mailing address S. State tax mailing address trade or business, or Any amount received for work while an inmate in a penal institution. State tax mailing address Rule for student-spouse or spouse not able to care for self. State tax mailing address   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. State tax mailing address (Your spouse also must live with you for more than half the year. State tax mailing address )   If you are filing a joint return, this rule also applies to you. State tax mailing address You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. State tax mailing address   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. State tax mailing address   This rule applies to only one spouse for any one month. State tax mailing address 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. State tax mailing address Full-time student. State tax mailing address   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. State tax mailing address You must have been a full-time student for some part of each of 5 calendar months during the year. State tax mailing address (The months need not be consecutive. State tax mailing address ) School. State tax mailing address   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. State tax mailing address A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. State tax mailing address Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. State tax mailing address Expenses are considered work-related only if both of the following are true. State tax mailing address They allow you (and your spouse if filing jointly) to work or look for work. State tax mailing address They are for a qualifying person's care. State tax mailing address Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. State tax mailing address If you are married, generally both you and your spouse must work or look for work. State tax mailing address 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. State tax mailing address Your work can be for others or in your own business or partnership. State tax mailing address It can be either full time or part time. State tax mailing address Work also includes actively looking for work. State tax mailing address However, if you do not find a job and have no earned income for the year, you cannot take this credit. State tax mailing address See Earned Income Test , earlier. State tax mailing address An expense is not considered work-related merely because you had it while you were working. State tax mailing address The purpose of the expense must be to allow you to work. State tax mailing address Whether your expenses allow you to work or look for work depends on the facts. State tax mailing address Example 1. State tax mailing address The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. State tax mailing address Example 2. State tax mailing address You work during the day. State tax mailing address Your spouse works at night and sleeps during the day. State tax mailing address You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. State tax mailing address Your expenses are considered work-related. State tax mailing address Volunteer work. State tax mailing address    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. State tax mailing address Work for part of year. State tax mailing address   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. State tax mailing address 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. State tax mailing address 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). State tax mailing address Temporary absence from work. State tax mailing address   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. State tax mailing address Instead, you can figure your credit including the expenses you paid for the period of absence. State tax mailing address   An absence of 2 weeks or less is a short, temporary absence. State tax mailing address An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. State tax mailing address Example. State tax mailing address You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. State tax mailing address You become ill and miss 4 months of work but receive sick pay. State tax mailing address You continue to pay the nanny to care for the children while you are ill. State tax mailing address Your absence is not a short, temporary absence, and your expenses are not considered work-related. State tax mailing address Part-time work. State tax mailing address   If you work part-time, you generally must figure your expenses for each day. State tax mailing address 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. State tax mailing address Any day when you work at least 1 hour is a day of work. State tax mailing address Example 1. State tax mailing address You work 3 days a week. State tax mailing address While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. State tax mailing address You can pay the center $150 for any 3 days a week or $250 for 5 days a week. State tax mailing address Your child attends the center 5 days a week. State tax mailing address Your work-related expenses are limited to $150 a week. State tax mailing address Example 2. State tax mailing address The facts are the same as in Example 1 except the center does not offer a 3-day option. State tax mailing address The entire $250 weekly fee may be a work-related expense. State tax mailing address Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. State tax mailing address You do not have to choose the least expensive way of providing care. State tax mailing address 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. State tax mailing address Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. State tax mailing address Expenses for household services qualify if part of the services is for the care of qualifying persons. State tax mailing address See Household services , later. State tax mailing address Expenses not for care. State tax mailing address   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. State tax mailing address 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. State tax mailing address   Child support payments are not for care and do not qualify for the credit. State tax mailing address Education. State tax mailing address   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. State tax mailing address Expenses to attend kindergarten or a higher grade are not expenses for care. State tax mailing address Do not use these expenses to figure your credit. State tax mailing address   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. State tax mailing address   Summer school and tutoring programs are not for care. State tax mailing address Example 1. State tax mailing address 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. State tax mailing address The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. State tax mailing address You can count the total cost when you figure the credit. State tax mailing address Example 2. State tax mailing address You place your 10-year-old child in a boarding school so you can work full time. State tax mailing address Only the part of the boarding school expense that is for the care of your child is a work-related expense. State tax mailing address You can count that part of the expense in figuring your credit if it can be separated from the cost of education. State tax mailing address You cannot count any part of the amount you pay the school for your child's education. State tax mailing address Care outside your home. State tax mailing address   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. State tax mailing address Dependent care center. State tax mailing address   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. State tax mailing address   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. State tax mailing address Camp. State tax mailing address   The cost of sending your child to an overnight camp is not considered a work-related expense. State tax mailing address 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. State tax mailing address Transportation. State tax mailing address   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. State tax mailing address This includes transportation by bus, subway, taxi, or private car. State tax mailing address However, transportation not provided by a care provider is not for the care of a qualifying person. State tax mailing address 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. State tax mailing address Fees and deposits. State tax mailing address   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. State tax mailing address However, a forfeited deposit is not for the care of a qualifying person if care is not provided. State tax mailing address Example 1. State tax mailing address 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. State tax mailing address The fee you paid is a work-related expense. State tax mailing address Example 2. State tax mailing address You placed a deposit with a preschool to reserve a place for your 3-year-old child. State tax mailing address You later sent your child to a different preschool and forfeited the deposit. State tax mailing address The forfeited deposit is not for care and so is not a work-related expense. State tax mailing address Household services. State tax mailing address   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. State tax mailing address   Household services are ordinary and usual services done in and around your home that are necessary to run your home. State tax mailing address They include the services of a housekeeper, maid, or cook. State tax mailing address However, they do not include the services of a chauffeur, bartender, or gardener. State tax mailing address See Household Services in Publication 503 for more information. State tax mailing address   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. State tax mailing address Taxes paid on wages. State tax mailing address   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. State tax mailing address See Employment Taxes for Household Employers , later. State tax mailing address 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. State tax mailing address 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. State tax mailing address Joint Return Test Generally, married couples must file a joint return to take the credit. State tax mailing address 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. State tax mailing address Legally separated. State tax mailing address   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. State tax mailing address You may be eligible to take the credit on your return using head of household filing status. State tax mailing address Married and living apart. State tax mailing address   You are not considered married and are eligible to take the credit if all the following apply. State tax mailing address You file a return apart from your spouse. State tax mailing address Your home is the home of a qualifying person for more than half the year. State tax mailing address You pay more than half the cost of keeping up your home for the year. State tax mailing address Your spouse does not live in your home for the last 6 months of the year. State tax mailing address Costs of keeping up a home. State tax mailing address   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. State tax mailing address   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. State tax mailing address   They also do not include the purchase, permanent improvement, or replacement of property. State tax mailing address For example, you cannot include the cost of replacing a water heater. State tax mailing address However, you can include the cost of repairing a water heater. State tax mailing address Death of spouse. State tax mailing address   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. State tax mailing address If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. State tax mailing address Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. State tax mailing address Use Form 2441, Part I, to show the information. State tax mailing address 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). State tax mailing address Information needed. State tax mailing address   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. State tax mailing address   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. State tax mailing address If the care provider is an organization, then it is the employer identification number (EIN). State tax mailing address   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). State tax mailing address In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. State tax mailing address   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. State tax mailing address Getting the information. State tax mailing address   You can use Form W-10 to request the required information from the care provider. State tax mailing address 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. State tax mailing address    You should keep this information with your tax records. State tax mailing address Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. State tax mailing address Due diligence. State tax mailing address   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. State tax mailing address However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. State tax mailing address   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. State tax mailing address Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. State tax mailing address Provider refusal. State tax mailing address   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). State tax mailing address Enter “See Attached Statement” in the columns calling for the information you do not have. State tax mailing address Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. State tax mailing address Be sure to write your name and social security number on this statement. State tax mailing address The statement will show that you used due diligence in trying to furnish the necessary information. State tax mailing address U. State tax mailing address S. State tax mailing address citizens and resident aliens living abroad. State tax mailing address   If you are living abroad, your care provider may not have, and may not be required to get, a U. State tax mailing address S. State tax mailing address taxpayer identification number (for example, an SSN or EIN). State tax mailing address If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. State tax mailing address How To Figure the Credit Your credit is a percentage of your work-related expenses. State tax mailing address Your expenses are subject to the earned income limit and the dollar limit. State tax mailing address The percentage is based on your adjusted gross income. State tax mailing address Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. State tax mailing address Expenses prepaid in an earlier year. State tax mailing address   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. State tax mailing address Claim the expenses for the later year as if they were actually paid in that later year. State tax mailing address Expenses not paid until the following year. State tax mailing address   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. State tax mailing address You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. State tax mailing address See Payments for prior year's expenses under Amount of Credit in Publication 503. State tax mailing address    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. State tax mailing address You may be able to claim a credit for them on your 2014 return. State tax mailing address Expenses reimbursed. State tax mailing address   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. State tax mailing address Example. State tax mailing address You paid work-related expenses of $3,000. State tax mailing address You are reimbursed $2,000 by a state social services agency. State tax mailing address You can use only $1,000 to figure your credit. State tax mailing address Medical expenses. State tax mailing address   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. State tax mailing address You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. State tax mailing address   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. State tax mailing address However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. State tax mailing address    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. State tax mailing address Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. State tax mailing address See Reduced Dollar Limit , later. State tax mailing address But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. State tax mailing address Dependent care benefits. State tax mailing address   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. State tax mailing address Your salary may have been reduced to pay for these benefits. State tax mailing address If you received benefits as an employee, they should be shown in box 10 of your Form W-2. State tax mailing address See Statement for employee , later. State tax mailing address Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. State tax mailing address Enter the amount of these benefits on Form 2441, Part III, line 12. State tax mailing address Exclusion or deduction. State tax mailing address   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. State tax mailing address Your employer can tell you whether your benefit plan qualifies. State tax mailing address To claim the exclusion, you must complete Part III of Form 2441. State tax mailing address You cannot use Form 1040EZ. State tax mailing address   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. State tax mailing address Therefore, you would not get an exclusion from wages. State tax mailing address Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. State tax mailing address To claim the deduction, you must use Form 2441. State tax mailing address   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). State tax mailing address 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. State tax mailing address See Earned Income Limit, later. State tax mailing address    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. State tax mailing address Statement for employee. State tax mailing address   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. State tax mailing address Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. State tax mailing address Effect of exclusion on credit. State tax mailing address   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. State tax mailing address 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. State tax mailing address Earned income is defined under Earned Income Test , earlier. State tax mailing address 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. State tax mailing address Separated spouse. State tax mailing address   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. State tax mailing address Use only your income in figuring the earned income limit. State tax mailing address Surviving spouse. State tax mailing address   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. State tax mailing address Community property laws. State tax mailing address   You should disregard community property laws when you figure earned income for this credit. State tax mailing address You or your spouse is a student or not able to care for self. State tax mailing address   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. State tax mailing address 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. State tax mailing address Spouse works. State tax mailing address   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. State tax mailing address Spouse qualifies for part of month. State tax mailing address    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. State tax mailing address You are a student or not able to care for self. State tax mailing address   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. State tax mailing address 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). State tax mailing address If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. State tax mailing address Both spouses qualify. State tax mailing address   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. State tax mailing address Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. State tax mailing address This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. State tax mailing address If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. State tax mailing address This $6,000 limit does not need to be divided equally among them. State tax mailing address 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. State tax mailing address Yearly limit. State tax mailing address   The dollar limit is a yearly limit. State tax mailing address The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. State tax mailing address Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. State tax mailing address Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. State tax mailing address 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. State tax mailing address Your reduced dollar limit is figured on Form 2441, Part III. State tax mailing address See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. State tax mailing address Example 1. State tax mailing address George is a widower with one child and earns $24,000 a year. State tax mailing address 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. State tax mailing address His employer pays an additional $1,000 under a dependent care benefit plan. State tax mailing address This $1,000 is excluded from George's income. State tax mailing address 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. State tax mailing address This is because his dollar limit is reduced as shown next. State tax mailing address   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. State tax mailing address Randall is married and both he and his wife are employed. State tax mailing address Each has earned income in excess of $6,000. State tax mailing address They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. State tax mailing address Randall's work-related expenses are $6,000 for the year. State tax mailing address 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. State tax mailing address Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. State tax mailing address 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. State tax mailing address This is because his dollar limit is reduced as shown next. State tax mailing address   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. State tax mailing address This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. State tax mailing address The following table shows the percentage to use based on adjusted gross income. State tax mailing address   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. State tax mailing address You cannot claim the credit on Form 1040EZ. State tax mailing address Form 1040 or 1040A. State tax mailing address   You must complete Form 2441 and attach it to your Form 1040 or 1040A. State tax mailing address Enter the credit on Form 1040, line 48, or Form 1040A, line 29. State tax mailing address Limit on credit. State tax mailing address   The amount of credit you can claim is generally limited to the amount of your tax. State tax mailing address For more information, see the Instructions for Form 2441. State tax mailing address Tax credit not refundable. State tax mailing address   You cannot get a refund for any part of the credit that is more than this limit. State tax mailing address Recordkeeping. State tax mailing address You should keep records of your work-related expenses. State tax mailing address 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. State tax mailing address Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . State tax mailing address 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. State tax mailing address If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. State tax mailing address If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. State tax mailing address Self-employed persons who are in business for themselves are not household employees. State tax mailing address 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. State tax mailing address 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. State tax mailing address This control could include providing rules of conduct and appearance and requiring regular reports. State tax mailing address In this case, you do not have to pay employment taxes. State tax mailing address 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. State tax mailing address If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. State tax mailing address Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. State tax mailing address Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. State tax mailing address Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. State tax mailing address For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. State tax mailing address State employment tax. State tax mailing address   You may also have to pay state unemployment tax. State tax mailing address Contact your state unemployment tax office for information. State tax mailing address You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. State tax mailing address For a list of state unemployment tax agencies, visit the U. State tax mailing address S. State tax mailing address Department of Labor's website. State tax mailing address A link to that website is in Publication 926, or you can find it with an online search. State tax mailing address Prev  Up  Next   Home   More Online Publications
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Understanding your CP21B Notice

We made the change(s) you requested to your tax return for the tax year specified on the notice. You should receive your refund within 2-3 weeks of your notice.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it shows the area(s) of your tax return that changed, e.g., Schedule A.
  • If you agree with the notice, you don't need to do anything.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.
  • Be sure to report any interest we paid you on your tax return for this year.

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Answers to Common Questions

What if I don't receive my refund in 2-3 weeks?
If you don't owe other taxes or debts we're required to collect, such as child support, and 3 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice.

Will I receive information about the interest that I need to report on my next tax return?
If you were paid $10 or more in interest, you'll receive a Form 1099-INT from IRS by January 31st of next year. Please note, even if the interest amount paid to you is less than $10, you must report this amount on your tax return.

The notice says "We made the changes you requested to your 2006 Form 1040 to adjust your..." but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?
Please contact us at the number listed on the top right corner of your notice for specific information about your tax return.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

What if I think I’m a victim of identity theft?
Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 26-Feb-2014

The State Tax Mailing Address

State tax mailing address Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. State tax mailing address Special Liberty Zone depreciation allowance, Acquisition date test. State tax mailing address Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. State tax mailing address Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. State tax mailing address Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. State tax mailing address Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. State tax mailing address Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. State tax mailing address F Foreign missionaries, Foreign missionaries. State tax mailing address Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. State tax mailing address Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. State tax mailing address Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. State tax mailing address P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. State tax mailing address , Placed in service date test. State tax mailing address Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. State tax mailing address Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. State tax mailing address Qualified property: Increased section 179 deduction, Qualified property. State tax mailing address Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. State tax mailing address Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. State tax mailing address S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. State tax mailing address Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. State tax mailing address Tests for qualification, Tests to be met. State tax mailing address Substantial use, special Liberty Zone depreciation allowance, Substantial use test. State tax mailing address Suggestions, Comments and suggestions. State tax mailing address T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. State tax mailing address Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. State tax mailing address TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. State tax mailing address Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. State tax mailing address Prev  Up     Home   More Online Publications