Index of Publication 503 - Child and Dependent Care Expenses

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Index of Publication 503 - Child and Dependent Care Expenses

A

Adoption:

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

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

Alternative minimum tax (AMT), The amount of credit you can claim is limited...

Amount of credit, Amount of Credit, Sam and Kate add the $162 from line 13 of...

Assistance, See: Tax help

C

Calculation of credit, How To Figure the Credit, Sam and Kate add the $162 from line 13 of...

Camp, overnight, Camp.

Care:

Dependent care benefits, Dependent care benefits include: Amounts..., 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 or parents living apart.

Physically or mentally disabled, A person who was physically or mentally not...

Under age 13, A person who was physically or mentally not...

Work-related expense payments to relatives, Payments to Relatives or Dependents

Church employee, Clergy or church employee.

Claiming of credit, How To Claim the Credit, Recordkeeping. You should keep records of...

Clergy, Clergy or church employee.

Comments on publication, Comments and suggestions.

Community property, Community property laws.

D

Death of spouse, Death of spouse.

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

Deposits, Fees and deposits.

Disabilities, persons with:

Dependents, A person who was physically or mentally not...

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

Spouse, Student-spouse or spouse not able to care for self., A person who was physically or mentally not..., Rule for student-spouse or spouse not able to care for self., Working or Looking for Work

Divorced parents, Child of divorced or separated parents or parents living apart., Even if you cannot claim your child as a...

Dollar limit:

Reduced dollar limit, Reduced Dollar Limit, If you exclude or deduct dependent care benefits...

Domestic help, Housekeeper.

Due diligence, Due diligence.

E

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?

Earned income test, Earned Income Test, You are a full-time student if you are enrolled...

Education expenses, Education.

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

Employment taxes, You may have to pay employment taxes., Taxes paid on wages., Employment Taxes forHousehold Employers

Exclusion from income:

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

Expenses, How To Figure the Credit

2006 expenses paid in 2007 (Worksheet A), This worksheet is used to figure the credit for prior year expenese paid in the current year.

Education, Education.

Medical, Medical expenses.

Not for care, Expenses not for care.

Prepaid, Expenses prepaid in an earlier year.

Reimbursed, Expenses reimbursed.

See also: Work-related expenses

F

Fees, Fees and deposits.

Figures, Tests To Claim the Credit

Figuring credit:

Earned income, Earned income.

Examples, Examples

Filing status:

Joint return test, Joint Return Test

Tests to claim credit (Figure A), You must identify the care provider on your...

Form 1040:

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

Form 1040A:

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

Form 1040A, Schedule 2, You must complete Schedule 2 (Form 1040A)...

Form 2441, You must complete Form 2441 and attach it...

Form 4029, Form 4029, Application for Exemption From..., Form 4029.

Form 4361, Form 4029, Application for Exemption From..., Form 4361.

Form W-10, You can use Form W-10, Dependent Care Provider's...

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

Household services:

Employment taxes, Employment Taxes forHousehold Employers

Housekeepers, Housekeeper.

I

Identification of provider, Provider Identification Test, If the provider refuses to give you the identifying...

Individual taxpayer identification numbers (ITINs):

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

Inmate, Any amount received for work while an inmate...

J

Joint return test:

Tests to claim credit (Figure A), You must identify the care provider on your...

L

Limits:

Amount of credit, Limit on credit.

Dollar, Dollar Limit

Earned income, Earned Income Limit

Reduced dollar, Reduced Dollar Limit, If you exclude or deduct dependent care benefits...

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.

Minister, Clergy or church employee.

Missing children, photographs of, Photographs of missing children.

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, Student-spouse or spouse not able to care for self., A person who was physically or mentally not..., Rule for student-spouse or spouse not able to care for self., Working or Looking for Work

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.

Part-time work, Part-time work.

Prepaid expenses, Expenses prepaid in an earlier year.

Prisoner, Any amount received for work while an inmate...

Provider identification test, Provider Identification Test, If the provider refuses to give you the identifying...

Publications, See: Tax help

Q

Qualifying child, Qualifying child.

Qualifying person:

Care for, Care of a Qualifying Person

Expenses not for care, Expenses not for care.

Qualifying person test:

Tests to claim credit (Figure A), You (and your spouse if you are married)...

R

Recordkeeping requirements, Recordkeeping. You should keep records of...

Reduced dollar limit, Reduced Dollar Limit

Refusal by provider to give information, Provider refusal.

Reimbursed expenses, Expenses reimbursed.

Relatives, payments to, Payments to Relatives or Dependents

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 or parents living apart., Even if you cannot claim your child as a..., Legally separated.

Separated spouse, Separated spouse.

Sick days, Temporary absence from work.

Social security, Federal unemployment tax, and

See also: Employment taxes

Social Security:

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

Social security numbers, If the care provider is an individual, the...

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, Student-spouse or spouse not able to care for self., A person who was physically or mentally not..., Rule for student-spouse or spouse not able to care for self., Working or Looking for Work

Qualifying person, A person who was physically or mentally not...

Separated, Separated spouse.

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

Surviving, Surviving spouse.

Working, Spouse works.

Students:

Full-time, Full-time student.

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

Adoption, Adoption taxpayer identification number (ATIN).

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

Providers, Taxpayer identification number.

Temporary absence, Temporary absence from work.

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

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

Transportation, Transportation.

TTY/TDD information, How To Get Tax Help

U

Unearned income, What is not earned income?

V

Vacation, Temporary absence from work.

Volunteer work, Volunteer work.

W

Wages, taxes on, See: Employment taxes

Withholding:

Federal income tax, Federal income tax withholding.

Work-related expense test:

Partly work-related expenses, Expenses partly work-related.

Tests to claim credit (Figure A), You must make payments for child and dependent...

Work-related expenses:

Earned income limit, Earned Income Limit

Figuring of credit, Figuring TotalWork-Related Expenses

Medical, Medical expenses.

Paid following year, Expenses not paid until the following year., Payments for previous year's expenses., This worksheet is used to figure the credit for prior year expenese paid in the current year.

Partly work-related expenses, Expenses partly work-related.

Prepaid, Expenses prepaid in an earlier year.

Recordkeeping, Recordkeeping. You should keep records of...

Reimbursed, Expenses reimbursed.

Worksheets:

2006 expenses paid in 2007 (Worksheet A), This worksheet is used to figure the credit for prior year expenese paid in the current year.