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1040ez Instructions 2014

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1040ez Instructions 2014

1040ez instructions 2014 7. 1040ez instructions 2014   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040ez instructions 2014 Free help with your tax return. 1040ez instructions 2014   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040ez instructions 2014 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040ez instructions 2014 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez instructions 2014 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez instructions 2014 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040ez instructions 2014 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040ez instructions 2014 gov, download the IRS2Go app, or call 1-800-906-9887. 1040ez instructions 2014   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez instructions 2014 To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez instructions 2014 aarp. 1040ez instructions 2014 org/money/taxaide or call 1-888-227-7669. 1040ez instructions 2014 For more information on these programs, go to IRS. 1040ez instructions 2014 gov and enter “VITA” in the search box. 1040ez instructions 2014 Internet. 1040ez instructions 2014    IRS. 1040ez instructions 2014 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040ez instructions 2014 Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez instructions 2014 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez instructions 2014 Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040ez instructions 2014 gov or download the IRS2Go app and select the Refund Status option. 1040ez instructions 2014 The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez instructions 2014 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040ez instructions 2014 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez instructions 2014 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez instructions 2014 Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040ez instructions 2014 No need to wait on the phone or stand in line. 1040ez instructions 2014 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040ez instructions 2014 When you reach the response screen, you can print the entire interview and the final response for your records. 1040ez instructions 2014 New subject areas are added on a regular basis. 1040ez instructions 2014  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040ez instructions 2014 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040ez instructions 2014 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040ez instructions 2014 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040ez instructions 2014 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040ez instructions 2014 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040ez instructions 2014 You can also ask the IRS to mail a return or an account transcript to you. 1040ez instructions 2014 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040ez instructions 2014 gov or by calling 1-800-908-9946. 1040ez instructions 2014 Tax return and tax account transcripts are generally available for the current year and the past three years. 1040ez instructions 2014 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040ez instructions 2014 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040ez instructions 2014 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040ez instructions 2014 Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040ez instructions 2014 gov and enter Where's My Amended Return? in the search box. 1040ez instructions 2014 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez instructions 2014 It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez instructions 2014 Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040ez instructions 2014 gov. 1040ez instructions 2014 Select the Payment tab on the front page of IRS. 1040ez instructions 2014 gov for more information. 1040ez instructions 2014 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040ez instructions 2014 Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez instructions 2014 gov. 1040ez instructions 2014 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez instructions 2014 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez instructions 2014 gov. 1040ez instructions 2014 Request an Electronic Filing PIN by going to IRS. 1040ez instructions 2014 gov and entering Electronic Filing PIN in the search box. 1040ez instructions 2014 Download forms, instructions and publications, including accessible versions for people with disabilities. 1040ez instructions 2014 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040ez instructions 2014 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040ez instructions 2014 An employee can answer questions about your tax account or help you set up a payment plan. 1040ez instructions 2014 Before you visit, check the Office Locator on IRS. 1040ez instructions 2014 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040ez instructions 2014 If you have a special need, such as a disability, you can request an appointment. 1040ez instructions 2014 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez instructions 2014 Apply for an Employer Identification Number (EIN). 1040ez instructions 2014 Go to IRS. 1040ez instructions 2014 gov and enter Apply for an EIN in the search box. 1040ez instructions 2014 Read the Internal Revenue Code, regulations, or other official guidance. 1040ez instructions 2014 Read Internal Revenue Bulletins. 1040ez instructions 2014 Sign up to receive local and national tax news and more by email. 1040ez instructions 2014 Just click on “subscriptions” above the search box on IRS. 1040ez instructions 2014 gov and choose from a variety of options. 1040ez instructions 2014 Phone. 1040ez instructions 2014    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez instructions 2014 Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez instructions 2014 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040ez instructions 2014 gov, or download the IRS2Go app. 1040ez instructions 2014 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez instructions 2014 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez instructions 2014 Most VITA and TCE sites offer free electronic filing. 1040ez instructions 2014 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez instructions 2014 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez instructions 2014 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040ez instructions 2014 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez instructions 2014 The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez instructions 2014 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez instructions 2014 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez instructions 2014 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez instructions 2014 Note, the above information is for our automated hotline. 1040ez instructions 2014 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040ez instructions 2014 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez instructions 2014 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez instructions 2014 It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez instructions 2014 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040ez instructions 2014 You should receive your order within 10 business days. 1040ez instructions 2014 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040ez instructions 2014 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040ez instructions 2014 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez instructions 2014 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez instructions 2014 These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040ez instructions 2014 Walk-in. 1040ez instructions 2014   You can find a selection of forms, publications and services — in-person. 1040ez instructions 2014 Products. 1040ez instructions 2014 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez instructions 2014 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez instructions 2014 Services. 1040ez instructions 2014 You can walk in to your local TAC for face-to-face tax help. 1040ez instructions 2014 An employee can answer questions about your tax account or help you set up a payment plan. 1040ez instructions 2014 Before visiting, use the Office Locator tool on IRS. 1040ez instructions 2014 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040ez instructions 2014 Mail. 1040ez instructions 2014   You can send your order for forms, instructions, and publications to the address below. 1040ez instructions 2014 You should receive a response within 10 business days after your request is received. 1040ez instructions 2014 Internal Revenue Service 1201 N. 1040ez instructions 2014 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040ez instructions 2014 The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez instructions 2014 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez instructions 2014   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040ez instructions 2014 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez instructions 2014 You face (or your business is facing) an immediate threat of adverse action. 1040ez instructions 2014 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez instructions 2014   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040ez instructions 2014 Here's why we can help: TAS is an independent organization within the IRS. 1040ez instructions 2014 Our advocates know how to work with the IRS. 1040ez instructions 2014 Our services are free and tailored to meet your needs. 1040ez instructions 2014 We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez instructions 2014   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040ez instructions 2014   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez instructions 2014 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040ez instructions 2014 Low Income Taxpayer Clinics. 1040ez instructions 2014   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040ez instructions 2014 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez instructions 2014 Visit www. 1040ez instructions 2014 TaxpayerAdvocate. 1040ez instructions 2014 irs. 1040ez instructions 2014 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez instructions 2014 Prev  Up  Next   Home   More Online Publications
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Toll-free: 1-800-273-1002

The 1040ez Instructions 2014

1040ez instructions 2014 32. 1040ez instructions 2014   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. 1040ez instructions 2014 Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. 1040ez instructions 2014  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. 1040ez instructions 2014 See Taxpayer identification number under Qualifying Person Test, later. 1040ez instructions 2014 You may have to pay employment taxes. 1040ez instructions 2014  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. 1040ez instructions 2014 Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. 1040ez instructions 2014 See Employment Taxes for Household Employers , later. 1040ez instructions 2014 Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. 1040ez instructions 2014 Tests you must meet to claim the credit. 1040ez instructions 2014 How to figure the credit. 1040ez instructions 2014 How to claim the credit. 1040ez instructions 2014 Employment taxes you may have to pay as a household employer. 1040ez instructions 2014 You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 1040ez instructions 2014 The credit can be up to 35% of your expenses. 1040ez instructions 2014 To qualify, you must pay these expenses so you can work or look for work. 1040ez instructions 2014 This credit should not be confused with the child tax credit discussed in chapter 34. 1040ez instructions 2014 Dependent care benefits. 1040ez instructions 2014   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. 1040ez instructions 2014 You must complete Form 2441, Part III, before you can figure the amount of your credit. 1040ez instructions 2014 See Dependent Care Benefits under How To Figure the Credit, later. 1040ez instructions 2014 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. 1040ez instructions 2014 The care must be for one or more qualifying persons who are identified on Form 2441. 1040ez instructions 2014 (See Qualifying Person Test . 1040ez instructions 2014 ) You (and your spouse if filing jointly) must have earned income during the year. 1040ez instructions 2014 (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. 1040ez instructions 2014 ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. 1040ez instructions 2014 (See Work-Related Expense Test , later. 1040ez instructions 2014 ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. 1040ez instructions 2014 If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. 1040ez instructions 2014 You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. 1040ez instructions 2014 (See Payments to Relatives or Dependents under Work-Related Expense Test, later. 1040ez instructions 2014 ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. 1040ez instructions 2014 If you are married, you must file a joint return, unless an exception applies to you. 1040ez instructions 2014 (See Joint Return Test , later. 1040ez instructions 2014 ) You must identify the care provider on your tax return. 1040ez instructions 2014 (See Provider Identification Test , later. 1040ez instructions 2014 ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). 1040ez instructions 2014 (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. 1040ez instructions 2014 See Reduced Dollar Limit under How To Figure the Credit, later. 1040ez instructions 2014 ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. 1040ez instructions 2014 Figure 32-A. 1040ez instructions 2014 Can You Claim the Credit? Please click here for the text description of the image. 1040ez instructions 2014 Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. 1040ez instructions 2014 A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 1040ez instructions 2014 Dependent defined. 1040ez instructions 2014   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. 1040ez instructions 2014 To be your dependent, a person must be your qualifying child (or your qualifying relative). 1040ez instructions 2014 Qualifying child. 1040ez instructions 2014   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. 1040ez instructions 2014 More information. 1040ez instructions 2014   For more information about who is a dependent or a qualifying child, see chapter 3. 1040ez instructions 2014 Physically or mentally not able to care for oneself. 1040ez instructions 2014   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. 1040ez instructions 2014 Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. 1040ez instructions 2014 Person qualifying for part of year. 1040ez instructions 2014   You determine a person's qualifying status each day. 1040ez instructions 2014 For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. 1040ez instructions 2014 Also see Yearly limit under Dollar Limit, later. 1040ez instructions 2014 Birth or death of otherwise qualifying person. 1040ez instructions 2014   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. 1040ez instructions 2014 Taxpayer identification number. 1040ez instructions 2014   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). 1040ez instructions 2014 If the correct information is not shown, the credit may be reduced or disallowed. 1040ez instructions 2014 Individual taxpayer identification number (ITIN) for aliens. 1040ez instructions 2014   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. 1040ez instructions 2014 The ITIN is entered wherever an SSN is requested on a tax return. 1040ez instructions 2014 To apply for an ITIN, see Form W-7. 1040ez instructions 2014   An ITIN is for tax use only. 1040ez instructions 2014 It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. 1040ez instructions 2014 S. 1040ez instructions 2014 law. 1040ez instructions 2014 Adoption taxpayer identification number (ATIN). 1040ez instructions 2014   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. 1040ez instructions 2014 File Form W-7A, Application for Taxpayer Identification Number for Pending U. 1040ez instructions 2014 S. 1040ez instructions 2014 Adoptions. 1040ez instructions 2014 Child of divorced or separated parents or parents living apart. 1040ez instructions 2014   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. 1040ez instructions 2014   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. 1040ez instructions 2014 If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. 1040ez instructions 2014 For details and an exception for a parent who works at night, see Pub. 1040ez instructions 2014 501. 1040ez instructions 2014   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. 1040ez instructions 2014 Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. 1040ez instructions 2014 Earned income. 1040ez instructions 2014   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. 1040ez instructions 2014 A net loss from self-employment reduces earned income. 1040ez instructions 2014 Earned income also includes strike benefits and any disability pay you report as wages. 1040ez instructions 2014   Generally, only taxable compensation is included. 1040ez instructions 2014 However, you can elect to include nontaxable combat pay in earned income. 1040ez instructions 2014 If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. 1040ez instructions 2014 (In other words, if one of you makes the election, the other one can also make it but does not have to. 1040ez instructions 2014 ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. 1040ez instructions 2014 Members of certain religious faiths opposed to social security. 1040ez instructions 2014   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. 1040ez instructions 2014 See Earned Income Test in Publication 503. 1040ez instructions 2014 Not earned income. 1040ez instructions 2014   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. 1040ez instructions 2014 S. 1040ez instructions 2014 trade or business, or Any amount received for work while an inmate in a penal institution. 1040ez instructions 2014 Rule for student-spouse or spouse not able to care for self. 1040ez instructions 2014   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. 1040ez instructions 2014 (Your spouse also must live with you for more than half the year. 1040ez instructions 2014 )   If you are filing a joint return, this rule also applies to you. 1040ez instructions 2014 You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. 1040ez instructions 2014   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. 1040ez instructions 2014   This rule applies to only one spouse for any one month. 1040ez instructions 2014 If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. 1040ez instructions 2014 Full-time student. 1040ez instructions 2014   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. 1040ez instructions 2014 You must have been a full-time student for some part of each of 5 calendar months during the year. 1040ez instructions 2014 (The months need not be consecutive. 1040ez instructions 2014 ) School. 1040ez instructions 2014   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. 1040ez instructions 2014 A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. 1040ez instructions 2014 Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. 1040ez instructions 2014 Expenses are considered work-related only if both of the following are true. 1040ez instructions 2014 They allow you (and your spouse if filing jointly) to work or look for work. 1040ez instructions 2014 They are for a qualifying person's care. 1040ez instructions 2014 Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. 1040ez instructions 2014 If you are married, generally both you and your spouse must work or look for work. 1040ez instructions 2014 One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. 1040ez instructions 2014 Your work can be for others or in your own business or partnership. 1040ez instructions 2014 It can be either full time or part time. 1040ez instructions 2014 Work also includes actively looking for work. 1040ez instructions 2014 However, if you do not find a job and have no earned income for the year, you cannot take this credit. 1040ez instructions 2014 See Earned Income Test , earlier. 1040ez instructions 2014 An expense is not considered work-related merely because you had it while you were working. 1040ez instructions 2014 The purpose of the expense must be to allow you to work. 1040ez instructions 2014 Whether your expenses allow you to work or look for work depends on the facts. 1040ez instructions 2014 Example 1. 1040ez instructions 2014 The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. 1040ez instructions 2014 Example 2. 1040ez instructions 2014 You work during the day. 1040ez instructions 2014 Your spouse works at night and sleeps during the day. 1040ez instructions 2014 You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. 1040ez instructions 2014 Your expenses are considered work-related. 1040ez instructions 2014 Volunteer work. 1040ez instructions 2014    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. 1040ez instructions 2014 Work for part of year. 1040ez instructions 2014   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. 1040ez instructions 2014 For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. 1040ez instructions 2014 However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). 1040ez instructions 2014 Temporary absence from work. 1040ez instructions 2014   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. 1040ez instructions 2014 Instead, you can figure your credit including the expenses you paid for the period of absence. 1040ez instructions 2014   An absence of 2 weeks or less is a short, temporary absence. 1040ez instructions 2014 An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. 1040ez instructions 2014 Example. 1040ez instructions 2014 You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. 1040ez instructions 2014 You become ill and miss 4 months of work but receive sick pay. 1040ez instructions 2014 You continue to pay the nanny to care for the children while you are ill. 1040ez instructions 2014 Your absence is not a short, temporary absence, and your expenses are not considered work-related. 1040ez instructions 2014 Part-time work. 1040ez instructions 2014   If you work part-time, you generally must figure your expenses for each day. 1040ez instructions 2014 However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. 1040ez instructions 2014 Any day when you work at least 1 hour is a day of work. 1040ez instructions 2014 Example 1. 1040ez instructions 2014 You work 3 days a week. 1040ez instructions 2014 While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. 1040ez instructions 2014 You can pay the center $150 for any 3 days a week or $250 for 5 days a week. 1040ez instructions 2014 Your child attends the center 5 days a week. 1040ez instructions 2014 Your work-related expenses are limited to $150 a week. 1040ez instructions 2014 Example 2. 1040ez instructions 2014 The facts are the same as in Example 1 except the center does not offer a 3-day option. 1040ez instructions 2014 The entire $250 weekly fee may be a work-related expense. 1040ez instructions 2014 Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. 1040ez instructions 2014 You do not have to choose the least expensive way of providing care. 1040ez instructions 2014 The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. 1040ez instructions 2014 Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. 1040ez instructions 2014 Expenses for household services qualify if part of the services is for the care of qualifying persons. 1040ez instructions 2014 See Household services , later. 1040ez instructions 2014 Expenses not for care. 1040ez instructions 2014   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. 1040ez instructions 2014 However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. 1040ez instructions 2014   Child support payments are not for care and do not qualify for the credit. 1040ez instructions 2014 Education. 1040ez instructions 2014   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. 1040ez instructions 2014 Expenses to attend kindergarten or a higher grade are not expenses for care. 1040ez instructions 2014 Do not use these expenses to figure your credit. 1040ez instructions 2014   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. 1040ez instructions 2014   Summer school and tutoring programs are not for care. 1040ez instructions 2014 Example 1. 1040ez instructions 2014 You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. 1040ez instructions 2014 The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. 1040ez instructions 2014 You can count the total cost when you figure the credit. 1040ez instructions 2014 Example 2. 1040ez instructions 2014 You place your 10-year-old child in a boarding school so you can work full time. 1040ez instructions 2014 Only the part of the boarding school expense that is for the care of your child is a work-related expense. 1040ez instructions 2014 You can count that part of the expense in figuring your credit if it can be separated from the cost of education. 1040ez instructions 2014 You cannot count any part of the amount you pay the school for your child's education. 1040ez instructions 2014 Care outside your home. 1040ez instructions 2014   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. 1040ez instructions 2014 Dependent care center. 1040ez instructions 2014   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. 1040ez instructions 2014   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. 1040ez instructions 2014 Camp. 1040ez instructions 2014   The cost of sending your child to an overnight camp is not considered a work-related expense. 1040ez instructions 2014 The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. 1040ez instructions 2014 Transportation. 1040ez instructions 2014   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. 1040ez instructions 2014 This includes transportation by bus, subway, taxi, or private car. 1040ez instructions 2014 However, transportation not provided by a care provider is not for the care of a qualifying person. 1040ez instructions 2014 Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. 1040ez instructions 2014 Fees and deposits. 1040ez instructions 2014   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. 1040ez instructions 2014 However, a forfeited deposit is not for the care of a qualifying person if care is not provided. 1040ez instructions 2014 Example 1. 1040ez instructions 2014 You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. 1040ez instructions 2014 The fee you paid is a work-related expense. 1040ez instructions 2014 Example 2. 1040ez instructions 2014 You placed a deposit with a preschool to reserve a place for your 3-year-old child. 1040ez instructions 2014 You later sent your child to a different preschool and forfeited the deposit. 1040ez instructions 2014 The forfeited deposit is not for care and so is not a work-related expense. 1040ez instructions 2014 Household services. 1040ez instructions 2014   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. 1040ez instructions 2014   Household services are ordinary and usual services done in and around your home that are necessary to run your home. 1040ez instructions 2014 They include the services of a housekeeper, maid, or cook. 1040ez instructions 2014 However, they do not include the services of a chauffeur, bartender, or gardener. 1040ez instructions 2014 See Household Services in Publication 503 for more information. 1040ez instructions 2014   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. 1040ez instructions 2014 Taxes paid on wages. 1040ez instructions 2014   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. 1040ez instructions 2014 See Employment Taxes for Household Employers , later. 1040ez instructions 2014 Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. 1040ez instructions 2014 However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. 1040ez instructions 2014 Joint Return Test Generally, married couples must file a joint return to take the credit. 1040ez instructions 2014 However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. 1040ez instructions 2014 Legally separated. 1040ez instructions 2014   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. 1040ez instructions 2014 You may be eligible to take the credit on your return using head of household filing status. 1040ez instructions 2014 Married and living apart. 1040ez instructions 2014   You are not considered married and are eligible to take the credit if all the following apply. 1040ez instructions 2014 You file a return apart from your spouse. 1040ez instructions 2014 Your home is the home of a qualifying person for more than half the year. 1040ez instructions 2014 You pay more than half the cost of keeping up your home for the year. 1040ez instructions 2014 Your spouse does not live in your home for the last 6 months of the year. 1040ez instructions 2014 Costs of keeping up a home. 1040ez instructions 2014   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. 1040ez instructions 2014   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. 1040ez instructions 2014   They also do not include the purchase, permanent improvement, or replacement of property. 1040ez instructions 2014 For example, you cannot include the cost of replacing a water heater. 1040ez instructions 2014 However, you can include the cost of repairing a water heater. 1040ez instructions 2014 Death of spouse. 1040ez instructions 2014   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. 1040ez instructions 2014 If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. 1040ez instructions 2014 Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. 1040ez instructions 2014 Use Form 2441, Part I, to show the information. 1040ez instructions 2014 If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). 1040ez instructions 2014 Information needed. 1040ez instructions 2014   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. 1040ez instructions 2014   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. 1040ez instructions 2014 If the care provider is an organization, then it is the employer identification number (EIN). 1040ez instructions 2014   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). 1040ez instructions 2014 In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. 1040ez instructions 2014   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. 1040ez instructions 2014 Getting the information. 1040ez instructions 2014   You can use Form W-10 to request the required information from the care provider. 1040ez instructions 2014 If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. 1040ez instructions 2014    You should keep this information with your tax records. 1040ez instructions 2014 Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. 1040ez instructions 2014 Due diligence. 1040ez instructions 2014   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. 1040ez instructions 2014 However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. 1040ez instructions 2014   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. 1040ez instructions 2014 Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. 1040ez instructions 2014 Provider refusal. 1040ez instructions 2014   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). 1040ez instructions 2014 Enter “See Attached Statement” in the columns calling for the information you do not have. 1040ez instructions 2014 Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. 1040ez instructions 2014 Be sure to write your name and social security number on this statement. 1040ez instructions 2014 The statement will show that you used due diligence in trying to furnish the necessary information. 1040ez instructions 2014 U. 1040ez instructions 2014 S. 1040ez instructions 2014 citizens and resident aliens living abroad. 1040ez instructions 2014   If you are living abroad, your care provider may not have, and may not be required to get, a U. 1040ez instructions 2014 S. 1040ez instructions 2014 taxpayer identification number (for example, an SSN or EIN). 1040ez instructions 2014 If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. 1040ez instructions 2014 How To Figure the Credit Your credit is a percentage of your work-related expenses. 1040ez instructions 2014 Your expenses are subject to the earned income limit and the dollar limit. 1040ez instructions 2014 The percentage is based on your adjusted gross income. 1040ez instructions 2014 Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. 1040ez instructions 2014 Expenses prepaid in an earlier year. 1040ez instructions 2014   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. 1040ez instructions 2014 Claim the expenses for the later year as if they were actually paid in that later year. 1040ez instructions 2014 Expenses not paid until the following year. 1040ez instructions 2014   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. 1040ez instructions 2014 You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. 1040ez instructions 2014 See Payments for prior year's expenses under Amount of Credit in Publication 503. 1040ez instructions 2014    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. 1040ez instructions 2014 You may be able to claim a credit for them on your 2014 return. 1040ez instructions 2014 Expenses reimbursed. 1040ez instructions 2014   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. 1040ez instructions 2014 Example. 1040ez instructions 2014 You paid work-related expenses of $3,000. 1040ez instructions 2014 You are reimbursed $2,000 by a state social services agency. 1040ez instructions 2014 You can use only $1,000 to figure your credit. 1040ez instructions 2014 Medical expenses. 1040ez instructions 2014   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. 1040ez instructions 2014 You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. 1040ez instructions 2014   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. 1040ez instructions 2014 However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. 1040ez instructions 2014    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. 1040ez instructions 2014 Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. 1040ez instructions 2014 See Reduced Dollar Limit , later. 1040ez instructions 2014 But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. 1040ez instructions 2014 Dependent care benefits. 1040ez instructions 2014   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. 1040ez instructions 2014 Your salary may have been reduced to pay for these benefits. 1040ez instructions 2014 If you received benefits as an employee, they should be shown in box 10 of your Form W-2. 1040ez instructions 2014 See Statement for employee , later. 1040ez instructions 2014 Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. 1040ez instructions 2014 Enter the amount of these benefits on Form 2441, Part III, line 12. 1040ez instructions 2014 Exclusion or deduction. 1040ez instructions 2014   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 1040ez instructions 2014 Your employer can tell you whether your benefit plan qualifies. 1040ez instructions 2014 To claim the exclusion, you must complete Part III of Form 2441. 1040ez instructions 2014 You cannot use Form 1040EZ. 1040ez instructions 2014   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 1040ez instructions 2014 Therefore, you would not get an exclusion from wages. 1040ez instructions 2014 Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 1040ez instructions 2014 To claim the deduction, you must use Form 2441. 1040ez instructions 2014   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). 1040ez instructions 2014 The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. 1040ez instructions 2014 See Earned Income Limit, later. 1040ez instructions 2014    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. 1040ez instructions 2014 Statement for employee. 1040ez instructions 2014   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. 1040ez instructions 2014 Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 1040ez instructions 2014 Effect of exclusion on credit. 1040ez instructions 2014   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. 1040ez instructions 2014 Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. 1040ez instructions 2014 Earned income is defined under Earned Income Test , earlier. 1040ez instructions 2014 For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. 1040ez instructions 2014 Separated spouse. 1040ez instructions 2014   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. 1040ez instructions 2014 Use only your income in figuring the earned income limit. 1040ez instructions 2014 Surviving spouse. 1040ez instructions 2014   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. 1040ez instructions 2014 Community property laws. 1040ez instructions 2014   You should disregard community property laws when you figure earned income for this credit. 1040ez instructions 2014 You or your spouse is a student or not able to care for self. 1040ez instructions 2014   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. 1040ez instructions 2014 His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. 1040ez instructions 2014 Spouse works. 1040ez instructions 2014   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. 1040ez instructions 2014 Spouse qualifies for part of month. 1040ez instructions 2014    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. 1040ez instructions 2014 You are a student or not able to care for self. 1040ez instructions 2014   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. 1040ez instructions 2014 For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). 1040ez instructions 2014 If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. 1040ez instructions 2014 Both spouses qualify. 1040ez instructions 2014   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. 1040ez instructions 2014 Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. 1040ez instructions 2014 This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. 1040ez instructions 2014 If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. 1040ez instructions 2014 This $6,000 limit does not need to be divided equally among them. 1040ez instructions 2014 For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. 1040ez instructions 2014 Yearly limit. 1040ez instructions 2014   The dollar limit is a yearly limit. 1040ez instructions 2014 The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. 1040ez instructions 2014 Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. 1040ez instructions 2014 Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. 1040ez instructions 2014 Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. 1040ez instructions 2014 Your reduced dollar limit is figured on Form 2441, Part III. 1040ez instructions 2014 See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. 1040ez instructions 2014 Example 1. 1040ez instructions 2014 George is a widower with one child and earns $24,000 a year. 1040ez instructions 2014 He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. 1040ez instructions 2014 His employer pays an additional $1,000 under a dependent care benefit plan. 1040ez instructions 2014 This $1,000 is excluded from George's income. 1040ez instructions 2014 Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. 1040ez instructions 2014 This is because his dollar limit is reduced as shown next. 1040ez instructions 2014   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. 1040ez instructions 2014 Randall is married and both he and his wife are employed. 1040ez instructions 2014 Each has earned income in excess of $6,000. 1040ez instructions 2014 They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. 1040ez instructions 2014 Randall's work-related expenses are $6,000 for the year. 1040ez instructions 2014 Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. 1040ez instructions 2014 Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. 1040ez instructions 2014 Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. 1040ez instructions 2014 This is because his dollar limit is reduced as shown next. 1040ez instructions 2014   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. 1040ez instructions 2014 This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. 1040ez instructions 2014 The following table shows the percentage to use based on adjusted gross income. 1040ez instructions 2014   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. 1040ez instructions 2014 You cannot claim the credit on Form 1040EZ. 1040ez instructions 2014 Form 1040 or 1040A. 1040ez instructions 2014   You must complete Form 2441 and attach it to your Form 1040 or 1040A. 1040ez instructions 2014 Enter the credit on Form 1040, line 48, or Form 1040A, line 29. 1040ez instructions 2014 Limit on credit. 1040ez instructions 2014   The amount of credit you can claim is generally limited to the amount of your tax. 1040ez instructions 2014 For more information, see the Instructions for Form 2441. 1040ez instructions 2014 Tax credit not refundable. 1040ez instructions 2014   You cannot get a refund for any part of the credit that is more than this limit. 1040ez instructions 2014 Recordkeeping. 1040ez instructions 2014 You should keep records of your work-related expenses. 1040ez instructions 2014 Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. 1040ez instructions 2014 Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . 1040ez instructions 2014 Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. 1040ez instructions 2014 If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. 1040ez instructions 2014 If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. 1040ez instructions 2014 Self-employed persons who are in business for themselves are not household employees. 1040ez instructions 2014 Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. 1040ez instructions 2014 If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. 1040ez instructions 2014 This control could include providing rules of conduct and appearance and requiring regular reports. 1040ez instructions 2014 In this case, you do not have to pay employment taxes. 1040ez instructions 2014 But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. 1040ez instructions 2014 If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. 1040ez instructions 2014 Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. 1040ez instructions 2014 Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. 1040ez instructions 2014 Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. 1040ez instructions 2014 For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. 1040ez instructions 2014 State employment tax. 1040ez instructions 2014   You may also have to pay state unemployment tax. 1040ez instructions 2014 Contact your state unemployment tax office for information. 1040ez instructions 2014 You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040ez instructions 2014 For a list of state unemployment tax agencies, visit the U. 1040ez instructions 2014 S. 1040ez instructions 2014 Department of Labor's website. 1040ez instructions 2014 A link to that website is in Publication 926, or you can find it with an online search. 1040ez instructions 2014 Prev  Up  Next   Home   More Online Publications