CHILD & DEPENDENT CARE

Please note: IRS requires a logbook or record of expenses with the date, location, cost.
Receipt is needed if (1) single item cost over $75.


Residents of - AL AR CA HI IA MN NY PA - Fill this page out to itemized your State Return.

THE RULES

Credit is 20% to 35% of your expenses - maximum of $3000 for one, $6000 for two

  • NO Credit allowed if your are married filing separately.
  • Care must be provided while you work or look for work.
  • You MUST have earned income during the year.
  • Care is provided for a child age 12 or younger. Or...
  • Care is provided for a qualifying person.
  • Care giver can  not be a spouse, parent or dependent.
  • Must have provider  name, address, SS or EIN & amount paid.
  • Must claim all dependent care benefits received.
  • Paid directly by your employer - to your care giver.
  • FMV of daycare provided by your employer.
  • Pre-tax contributions under a flexible spending account.

QUALIFIED PERSON

  • Child must be under age 13.
  • Must be one of your dependents - live with you for at least half the year.
  • Expenses for part year, under age 13 qualify.
  • Physically or mentally disabled spouse. Or,
  • Physically or mentally disabled person
  • Unable to care for her or himself.
  • Must be claimed as your dependent.
  • Must have gross income less then $3650

INFORMATION NEEDED FOR PERSONS OR ORGANIZATION WHO PROVIDED CARE

  • Name
  • SSN # or EIN #
  • Address
  • Amount Paid

INFORMATION NEEDED FOR CHILD OR QUALIFIED PERSON RECEIVING CARE

  • Name
  • Relationship
  • SS#
  • Date of Birth
  • Expenses

SECOND CHILD OR QUALIFIED PERSON – Please provide same information as above - for each child or person receiving care.-

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