This chapter discusses the credit for child and dependent care expenses and covers the following topics.
- Tests you must meet to claim the credit.
- How to figure the credit.
- How to claim the credit.
- Employment taxes you may have to pay as a household employer.
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. The credit can be up to 30% of your expenses. To qualify, you must pay these expenses so you can work or look for work.
This credit should not be confused with the child tax credit discussed in chapter 35.
Dependent care benefits.
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. You must complete Part III of Form 2441 or Schedule 2 (Form 1040A) before you can figure the amount of your credit. See Employer-Provided Dependent Care Benefits under How To Figure the Credit.
- 501 - Exemptions, Standard Deduction, and Filing Information
- 503 - Child and Dependent Care Expenses
- 926 - Household Employers Tax Guide
Form (and Instructions)
- 2441 - Child and Dependent Care Expenses
- Schedule 2 (Form 1040A) - Child and Dependent Care Expenses for Form 1040A Filers
- Schedule H (Form 1040) - Household Employment Taxes
- W-7 - Application for IRS Individual Taxpayer Identification Number
- W-10 - Dependent Care Providers Identification and Certification
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