Table of Contents

• Publication 503 - Introductory Material
  • What's New
  • Reminders
  • Introduction
    • Tax questions.
    • Ordering forms and publications.
  • Useful Items - You may want to see:
• Publication 503 - Main Contents
  • Tests To Claim the Credit
    • Qualifying Person Test
    • Earned Income Test
    • Work-Related Expense Test
    • Joint Return Test
    • Provider Identification Test
  • How To Figure the Credit
    • Figuring Total Work-Related Expenses
    • Earned Income Limit
    • Dollar Limit
    • Amount of Credit
  • How To Claim the Credit
    • Tax credit not refundable.
  • Employment Taxes for Household Employers
  • Examples
    • Example 1. Childcare — Two Children
    • Example 2. Dependent Care Benefits
  • How To Get Tax Help
• Publication 503 - Additional Material
• Index