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Tax Amendment Form

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Tax Amendment Form

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

Tax amendment form Index A Administrative adjustment requests, Amended Returns and Administrative Adjustment Requests (AARs) Allocations Built-in gain or loss, Allocations to account for built-in gain or loss. Tax amendment form Installment sale, Installment reporting for sale of partnership interest. Tax amendment form Amended returns, Amended Returns and Administrative Adjustment Requests (AARs) Assistance (see Tax help) B Built-in gain or loss, Allocations to account for built-in gain or loss. Tax amendment form C C corporation, TEFRA, Small Partnerships and the Small Partnership Exception Capital interest, Capital interest. Tax amendment form , Capital interest. Tax amendment form Comments on publication, Comments and suggestions. Tax amendment form Contribution Basis of property, Basis of contributed property. Tax amendment form Built-in gain or loss, Allocations to account for built-in gain or loss. Tax amendment form Distribution of property, Distribution of contributed property to another partner. Tax amendment form Net precontribution gain, Net precontribution gain. Tax amendment form Property, Contribution of Property Services, Contribution of Services D Definition, partnership, Forming a Partnership Determining ownership, More than 50% ownership. Tax amendment form Distributions Gain or loss, Partner's Gain or Loss Partner's debt, Distribution of partner's debt. Tax amendment form Partnership, Partnership Distributions Distributive share Adjusted basis, Adjusted Basis Guaranteed payments, Guaranteed Payments E e-file, IRS e-file (Electronic Filing) Electronic filing, IRS e-file (Electronic Filing) F Family partnership, Family Partnership Form 8275, Form 8275 required. Tax amendment form 8308, Information return required of partnership. Tax amendment form 8832, Organizations formed after 1996. Tax amendment form 8865, Contribution to foreign partnership. Tax amendment form G Guaranteed payments, Guaranteed Payments I Insurance, self-employed health, Self-employed health insurance premiums. Tax amendment form Inventory items, substantially appreciated, Substantially appreciated inventory items. Tax amendment form L Liability Assumption of, Assumption of liability. Tax amendment form Partner's assumed by partnership, Partner's liabilities assumed by partnership. Tax amendment form Partnership's, Effect of Partnership Liabilities Limited liability company, Limited liability company. Tax amendment form Liquidation Constructive, Constructive liquidation. Tax amendment form Partner's interest, Complete liquidation of partner's interest. Tax amendment form Partner's retirement or death, Liquidation at Partner's Retirement or Death Losses Sales or exchanges, Losses. Tax amendment form M Marketable securities, Marketable securities treated as money. Tax amendment form N Notice group, TEFRA, Notice group. Tax amendment form Notice partner, TEFRA, Notice partner. Tax amendment form P Partner's Basis Distributed property, Partner's Basis for Distributed Property Partnership interest, Basis of Partner's Interest Interest Acquired by gift, Interest acquired by gift, etc. Tax amendment form Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis. Tax amendment form Basis, Basis of Partner's Interest Basis adjustments, Adjusted Basis Book value, Book value of partner's interest. Tax amendment form Liquidation of, Complete liquidation of partner's interest. Tax amendment form , Liquidation at Partner's Retirement or Death Mandatory basis adjustment, Mandatory adjustment. Tax amendment form Sale, exchange, transfer, Sale, Exchange, or Other Transfer Special basis adjustment, Special adjustment to basis. Tax amendment form Transactions with partnership, Transactions Between Partnership and Partners Partnership Abandoned or worthless interest, Abandoned or worthless partnership interest. Tax amendment form Agreement, Partnership Agreement Basis, contributed property, Basis of contributed property. Tax amendment form Capital interest, Capital interest. Tax amendment form Defined, Forming a Partnership Exclusion from rules, Exclusion From Partnership Rules Family, Family Partnership Forming, Forming a Partnership Liabilities, Effect of Partnership Liabilities Terminating, Terminating a Partnership Transactions with partner, Transactions Between Partnership and Partners Partnership item, TEFRA, Partnership Item. Tax amendment form Precontribution gain, Net precontribution gain. Tax amendment form Profits interest, Profits interest. Tax amendment form Publications (see Tax help) R Related person, Related person. Tax amendment form S Self-employed health insurance, Self-employed health insurance premiums. Tax amendment form Short period return, Short period return. Tax amendment form Small partnership exception to TEFRA, Small Partnerships and the Small Partnership Exception, Small Partnership TEFRA Election Statute of Limitations and TEFRA, Statute of Limitations and TEFRA Substantially appreciated inventory items, Substantially appreciated inventory items. Tax amendment form Suggestions for publication, Comments and suggestions. Tax amendment form T Tax help, How To Get Tax Help Tax matters partner, Role of Tax Matters Partner (TMP) in TEFRA Proceedings Tax withholding, foreign person or firm, Withholding on foreign partner or firm. Tax amendment form TEFRA, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) Terminating a partnership, Terminating a Partnership TTY/TDD information, How To Get Tax Help U Uniform Limited Partnership ACT (ULPA), Role of Tax Matters Partner (TMP) in TEFRA Proceedings Unrealized receivables, Unrealized receivables. Tax amendment form Prev  Up     Home   More Online Publications