| Pub. 503, Child and Dependent Care Expenses |
2005 Tax Year |
Index
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 or Dependents
- 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, Figuring earned income.
- Comments on publication, Comments and suggestions.
- Community property, Community property laws.
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.
- Dependent defined, Dependent defined.
- 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.
- 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)
- 2004 expenses paid in 2005 (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
- Figures:, 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
- 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 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
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 or Dependents
- 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., Legally separated.
- Separated spouse, Separated spouse.
- Sickness, work-related expenses during, Payments while you are out sick.
- Social security numbers, Information needed.
- Social Security:
-
- Religious faiths opposed to, Members of certain religious faiths opposed to social security.
- Social security:, Employment Taxes for Household Employers
-
- (see also Employment taxes)
- 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 (Figure A), Tests To Claim the Credit
- Tests to claim credit:
-
- Determination (Figure A), Tests To Claim the Credit
- Earned income, Earned Income Test
- Qualifying persons, Qualifying Person Test
- Work-related expenses, Work-Related Expense Test
- Transportation, Transportation.
- TTY/TDD information, How To Get Tax Help
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 or Dependents
- 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:
-
- 2004 expenses paid in 2005 (Worksheet A),
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