A

Adoption:

Taxpayer identification number, Adoption taxpayer identification number (ATIN).

Aliens, Individual taxpayer identification number (ITIN) for aliens.

Alternative minimum tax (AMT), Limit on credit.

Amount of credit, Amount of Credit, Payments for previous year's expenses.

Amount of credit:

Limit on, Limit on credit.

Assistance (see Tax help)

C

Calculation of credit, How To Figure the Credit, Payments for previous year's expenses.

Calculation of credit:

Examples, Examples

Camp, overnight, Camp.

Care:

Dependent care benefits, Dependent care benefits., Dependent care benefits., Example 2. Dependent Care Benefits

Employer-provided benefits, Dependent Care Benefits

Example calculation, Example 1. Childcare — Two Children

Outside home, Care outside your home.

Provider identification, Provider Identification Test

Qualifying person, Care of a Qualifying Person

Children:

Divorced or separated parents, Child of Divorced or Separated Parents

Physically or mentally disabled, Qualifying Person Test

Under age 13, Qualifying Person Test

Work-related expense payments to relatives, Payments to Relatives

Claiming of credit, How To Claim the Credit

Claiming of credit:

Tests to claim credit (Figure A), Tests To Claim the Credit

Combat pay election, What's New, Figuring earned income.

Comments on publication, Comments and suggestions.

Community property, Community property laws.

Costs of keeping up home, Costs of keeping up a home.

Custodial parent, Custodial parent.

D

Death of spouse, Death of spouse.

Dependent care benefits, Dependent care benefits., Dependent Care Benefits

Dependent Care Benefits:

Earned income, Figuring earned income.

Dependent care benefits:

Example calculation, Example 2. Dependent Care Benefits

Dependent care centers, Dependent care center.

Dependents (see Qualifying person test)

Disabilities, persons with:

Dependents, Qualifying Person Test

Physically or mentally not able to care for self, Physically or mentally not able to care for oneself.

Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self., Working or Looking for Work, Student-spouse or spouse not able to care for self.

Divorced parents, Child of Divorced or Separated Parents, Custodial parent.

Dollar limit, Dollar Limit, Yearly limit.

Dollar limit:

Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit

Domestic help, Housekeeper.

Due diligence, Due diligence.

E

Earned income test, Earned Income Test, Full-time student.

Earned income test:

Determination (Figure A), Tests To Claim the Credit

Earned income:

Dependent Care Benefits, Figuring earned income.

For figuring credit, Earned income.

Limit on, Earned Income Limit

Net loss, Net loss.

Nonworking spouse, Rule for student-spouse or spouse not able to care for self.

Self-employment earnings, Self-employment earnings.

Statutory employees, Statutory employee.

What is not, What is not earned income?

Education expenses, Education.

Employer-provided dependent care benefits, Dependent care benefits., Dependent Care Benefits

Employment taxes, Reminders, Taxes paid on wages., Employment Taxes for Household Employers

Exclusion from income:

Employer-provided dependent care benefits, Dependent care benefits., Exclusion or deduction.

Expenses:, How To Figure the Credit

(see also Work-related expenses)

2003 expenses paid in 2004 (Worksheet A),

Education, Education.

Medical, Medical expenses.

Not for care, Expenses not for care.

Prepaid, Expenses prepaid in an earlier year.

Reimbursed, Expenses reimbursed.

F

Families living together, Families living together.

Figures:

Child of divorced or separated parents (Figure B), Adoption taxpayer identification number (ATIN).

Tests to claim credit (Figure A), Tests To Claim the Credit

Figuring credit, How To Figure the Credit, Payments for previous year's expenses.

Figuring credit:

Earned income, Earned income.

Examples, Examples

Filing status:

Joint return test, Joint Return Test

Tests to claim credit (Figure A), Tests To Claim the Credit

Forfeitures, Forfeitures.

Form 1040:

Claiming the credit, Tests To Claim the Credit, Form 1040.

Form 1040A, Schedule 2, Form 1040A.

Form 1040A:

Claiming the credit, Tests To Claim the Credit, Form 1040A.

Form 2441, Form 1040.

Form 4029, Members of certain religious faiths opposed to social security., Form 4029.

Form 4361, Members of certain religious faiths opposed to social security., Form 4361.

Form 8332, Child of Divorced or Separated Parents

Form W-10, Getting the information.

Form W-2:

Dependent care benefits, Statement for employee.

Form W-7, Individual taxpayer identification number (ITIN) for aliens.

Free tax services, How To Get Tax Help

H

Help (see Tax help)

Home (see Keeping up home test)

Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper.

Household services:

Employment taxes, Employment Taxes for Household Employers

Housekeepers, Housekeeper.

I

Identification of provider, Provider Identification Test, Provider refusal.

Illness:

Work-related expenses during, Payments while you are out sick.

Individual taxpayer identification numbers (ITINs):

For aliens, Individual taxpayer identification number (ITIN) for aliens.

J

Joint return test, Joint Return Test, Married and living apart.

Joint return test:

Tests to claim credit (Figure A), Tests To Claim the Credit

K

Keeping up home test, Keeping Up a Home Test, Cost determined monthly.

Keeping up home test:

Tests to claim credit (Figure A), Tests To Claim the Credit

L

Limits:

Amount of credit, Limit on credit.

Dollar, Dollar Limit

Earned income, Earned Income Limit

Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit

Looking for work, Working or Looking for Work

Losses, Net loss.

M

Married and living apart, Married and living apart.

Meals and lodging for housekeeper, Meals and lodging provided for housekeeper.

Medical expenses, Medical expenses.

Missing children, photographs of, Reminders

More information (see Tax help)

N

Nonrefundability of credit, Tax credit not refundable.

Not able to care for self:

Qualifying person test, Physically or mentally not able to care for oneself.

Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self., Working or Looking for Work, Student-spouse or spouse not able to care for self.

O

Outside of home care, Care outside your home.

P

Part of year:

Persons qualifying for, Person qualifying for part of year.

Work or looking for work, Work for part of year.

Prepaid expenses, Expenses prepaid in an earlier year.

Provider identification test, Provider Identification Test, Provider refusal.

Provider identification test:

Tests to claim credit (Figure A), Tests To Claim the Credit

Public assistance benefits, Public assistance benefits.

Publications (see Tax help)

Q

Qualifying person test, Qualifying Person Test, Custodial parent.

Qualifying person test:

Tests to claim credit (Figure A), Tests To Claim the Credit

Qualifying person:

Care for, Care of a Qualifying Person

Expenses not for care, Expenses not for care.

R

Recordkeeping requirements, How To Claim the Credit

Reduced dollar limit, Reduced Dollar Limit

Reduced dollar limit:

Tests to claim credit (Figure A), Tests To Claim the Credit

Refusal by provider to give information, Provider refusal.

Reimbursed expenses, Expenses reimbursed.

Relatives, payments to, Payments to Relatives

Relatives, payments to:

Tests to claim credit (Figure A), Tests To Claim the Credit

Religious faiths opposed to Social Security programs, Members of certain religious faiths opposed to social security.

S

School expenses, Education.

Self-employed persons, Self-employment earnings.

Separated parents, Child of Divorced or Separated Parents, Custodial parent., Legally separated.

Separated spouse, Separated spouse.

Sickness, work-related expenses during, Payments while you are out sick.

Social Security numbers, Information needed.

Social Security:, Employment Taxes for Household Employers

(see also Employment taxes)

Religious faiths opposed to, Members of certain religious faiths opposed to social security.

Spouse:

Both spouses qualifying, Both spouses qualify.

Death of, Death of spouse.

Nonworking, earned income, Rule for student-spouse or spouse not able to care for self.

Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self., Working or Looking for Work, Student-spouse or spouse not able to care for self.

Qualifying person, Qualifying Person Test

Separated, Separated spouse.

Student, Rule for student-spouse or spouse not able to care for self., Student-spouse or spouse not able to care for self.

Surviving, Surviving spouse.

Working, Spouse works.

Students:

Full-time, Full-time student.

Spouse, Rule for student-spouse or spouse not able to care for self., Student-spouse or spouse not able to care for self.

Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help

Taxes on wages (see Employment taxes)

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Taxpayer identification number (TINs), Reminders, Taxpayer identification number.

Taxpayer identification number (TINs):

Adoption, Adoption taxpayer identification number (ATIN).

Aliens, Individual taxpayer identification number (ITIN) for aliens.

Providers, Information needed.

Tests to claim credit, Tests To Claim the Credit, Provider refusal.

Tests to claim credit:

Determination (Figure A), Tests To Claim the Credit

Earned income, Earned Income Test

Keeping up home, Keeping Up a Home Test

Qualifying persons, Qualifying Person Test

Work-related expenses, Work-Related Expense Test

Transportation, Transportation.

TTY/TDD information, How To Get Tax Help

U

Unearned income, What is not earned income?

V

Volunteer work, Volunteer work.

W

Wages, taxes on (see Employment taxes)

Withholding:

Federal income tax, Employment Taxes for Household Employers

Work-related expense test, Work-Related Expense Test, Payments to Relatives

Work-related expense test:

Partly work-related expenses, Expenses partly work related.

Tests to claim credit (Figure A), Tests To Claim the Credit

Work-related expenses:

Earned income limit, Earned Income Limit

Figuring of credit, Figuring Total Work-Related Expenses

Medical, Medical expenses.

Paid following year, Expenses not paid until the following year., Payments for previous year's expenses.,

Partly work related expenses, Expenses partly work related.

Prepaid, Expenses prepaid in an earlier year.

Recordkeeping, How To Claim the Credit

Reimbursed, Expenses reimbursed.

Worksheets:

2003 expenses paid in 2004 (Worksheet A),