Publication 503 |
2000 Tax Year |
Introduction
This publication explains the tests you must meet to claim the
credit for child and dependent care expenses. It explains how to
figure and claim the credit.
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 publication also discusses some of the employment tax rules
for household employers.
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, later.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov/help/email2.html.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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