Publication 503 |
2000 Tax Year |
Important Reminders
Taxpayer identification number needed for each qualifying
person.
You must include on line 2 of Form 2441, Child and Dependent
Care Expenses, or Schedule 2 (Form 1040A), Child and
Dependent Care Expenses for Form 1040A Filers, the name and
taxpayer identification number (generally the social security number)
of each qualifying person. See Taxpayer identification number
under Qualifying Person Test, later.
You may have to pay employment taxes.
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. 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. See Employment Taxes for Household
Employers, later.
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