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2009 Tax

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2009 Tax

2009 tax 1. 2009 tax   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. 2009 tax Generally, each year you will report all income and deduct all out-of-pocket expenses in full. 2009 tax The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. 2009 tax If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). 2009 tax Rental Income In most cases, you must include in your gross income all amounts you receive as rent. 2009 tax Rental income is any payment you receive for the use or occupation of property. 2009 tax In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. 2009 tax When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. 2009 tax Most individual taxpayers use the cash method. 2009 tax Cash method. 2009 tax   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. 2009 tax You constructively receive income when it is made available to you, for example, by being credited to your bank account. 2009 tax Accrual method. 2009 tax    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. 2009 tax You generally deduct your expenses when you incur them, rather than when you pay them. 2009 tax More information. 2009 tax   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. 2009 tax Types of Income The following are common types of rental income. 2009 tax Advance rent. 2009 tax   Advance rent is any amount you receive before the period that it covers. 2009 tax Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. 2009 tax Example. 2009 tax On March 18, 2013, you signed a 10-year lease to rent your property. 2009 tax During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. 2009 tax You must include $19,200 in your rental income in the first year. 2009 tax Canceling a lease. 2009 tax   If your tenant pays you to cancel a lease, the amount you receive is rent. 2009 tax Include the payment in your income in the year you receive it regardless of your method of accounting. 2009 tax Expenses paid by tenant. 2009 tax   If your tenant pays any of your expenses, those payments are rental income. 2009 tax Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. 2009 tax For more information, see Rental Expenses , later. 2009 tax Example 1. 2009 tax Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. 2009 tax Under the terms of the lease, your tenant does not have to pay this bill. 2009 tax Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. 2009 tax You can deduct the utility payment made by your tenant as a rental expense. 2009 tax Example 2. 2009 tax While you are out of town, the furnace in your rental property stops working. 2009 tax Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. 2009 tax Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. 2009 tax You can deduct the repair payment made by your tenant as a rental expense. 2009 tax Property or services. 2009 tax   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. 2009 tax   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. 2009 tax Example. 2009 tax Your tenant is a house painter. 2009 tax He offers to paint your rental property instead of paying 2 months rent. 2009 tax You accept his offer. 2009 tax Include in your rental income the amount the tenant would have paid for 2 months rent. 2009 tax You can deduct that same amount as a rental expense for painting your property. 2009 tax Security deposits. 2009 tax   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. 2009 tax But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. 2009 tax    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. 2009 tax Include it in your income when you receive it. 2009 tax Other Sources of Rental Income Lease with option to buy. 2009 tax   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. 2009 tax If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. 2009 tax Part interest. 2009 tax   If you own a part interest in rental property, you must report your part of the rental income from the property. 2009 tax Rental of property also used as your home. 2009 tax   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. 2009 tax However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. 2009 tax See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). 2009 tax Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. 2009 tax Personal use of rental property. 2009 tax   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. 2009 tax Also, your rental expense deductions may be limited. 2009 tax See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). 2009 tax Part interest. 2009 tax   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. 2009 tax Example. 2009 tax Roger owns a one-half undivided interest in a rental house. 2009 tax Last year he paid $968 for necessary repairs on the property. 2009 tax Roger can deduct $484 (50% × $968) as a rental expense. 2009 tax He is entitled to reimbursement for the remaining half from the co-owner. 2009 tax When To Deduct You generally deduct your rental expenses in the year you pay them. 2009 tax If you use the accrual method, see Publication 538 for more information. 2009 tax Types of Expenses Listed below are the most common rental expenses. 2009 tax Advertising. 2009 tax Auto and travel expenses. 2009 tax Cleaning and maintenance. 2009 tax Commissions. 2009 tax Depreciation. 2009 tax Insurance. 2009 tax Interest (other). 2009 tax Legal and other professional fees. 2009 tax Local transportation expenses. 2009 tax Management fees. 2009 tax Mortgage interest paid to banks, etc. 2009 tax Points. 2009 tax Rental payments. 2009 tax Repairs. 2009 tax Taxes. 2009 tax Utilities. 2009 tax Some of these expenses, as well as other less common ones, are discussed below. 2009 tax Depreciation. 2009 tax   Depreciation is a capital expense. 2009 tax It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. 2009 tax   You can begin to depreciate rental property when it is ready and available for rent. 2009 tax See Placed in Service under When Does Depreciation Begin and End in chapter 2. 2009 tax Insurance premiums paid in advance. 2009 tax   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. 2009 tax You cannot deduct the total premium in the year you pay it. 2009 tax See chapter 6 of Publication 535 for information on deductible premiums. 2009 tax Interest expense. 2009 tax   You can deduct mortgage interest you pay on your rental property. 2009 tax When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. 2009 tax Chapter 4 of Publication 535 explains mortgage interest in detail. 2009 tax Expenses paid to obtain a mortgage. 2009 tax   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. 2009 tax These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. 2009 tax Form 1098, Mortgage Interest Statement. 2009 tax   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. 2009 tax If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. 2009 tax Attach a statement to your return showing the name and address of the other person. 2009 tax On the dotted line next to line 13, enter “See attached. 2009 tax ” Legal and other professional fees. 2009 tax   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. 2009 tax For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. 2009 tax You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. 2009 tax Local benefit taxes. 2009 tax   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. 2009 tax These charges are nondepreciable capital expenditures and must be added to the basis of your property. 2009 tax However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. 2009 tax Local transportation expenses. 2009 tax   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. 2009 tax However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. 2009 tax See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. 2009 tax   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. 2009 tax For 2013, the standard mileage rate for business use is 56. 2009 tax 5 cents per mile. 2009 tax For more information, see chapter 4 of Publication 463. 2009 tax    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. 2009 tax In addition, you must complete Form 4562, Part V, and attach it to your tax return. 2009 tax Pre-rental expenses. 2009 tax   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. 2009 tax Rental of equipment. 2009 tax   You can deduct the rent you pay for equipment that you use for rental purposes. 2009 tax However, in some cases, lease contracts are actually purchase contracts. 2009 tax If so, you cannot deduct these payments. 2009 tax You can recover the cost of purchased equipment through depreciation. 2009 tax Rental of property. 2009 tax   You can deduct the rent you pay for property that you use for rental purposes. 2009 tax If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. 2009 tax Travel expenses. 2009 tax   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. 2009 tax You must properly allocate your expenses between rental and nonrental activities. 2009 tax You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. 2009 tax The cost of improvements is recovered by taking depreciation. 2009 tax For information on travel expenses, see chapter 1 of Publication 463. 2009 tax    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. 2009 tax Uncollected rent. 2009 tax   If you are a cash basis taxpayer, do not deduct uncollected rent. 2009 tax Because you have not included it in your income, it is not deductible. 2009 tax   If you use an accrual method, report income when you earn it. 2009 tax If you are unable to collect the rent, you may be able to deduct it as a business bad debt. 2009 tax See chapter 10 of Publication 535 for more information about business bad debts. 2009 tax Vacant rental property. 2009 tax   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. 2009 tax However, you cannot deduct any loss of rental income for the period the property is vacant. 2009 tax Vacant while listed for sale. 2009 tax   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. 2009 tax If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. 2009 tax Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. 2009 tax These charges are also called loan origination fees, maximum loan charges, or premium charges. 2009 tax Any of these charges (points) that are solely for the use of money are interest. 2009 tax Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. 2009 tax The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. 2009 tax In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). 2009 tax The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. 2009 tax If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. 2009 tax De minimis OID. 2009 tax   The OID is de minimis if it is less than one-fourth of 1% (. 2009 tax 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). 2009 tax   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. 2009 tax On a constant-yield basis over the term of the loan. 2009 tax On a straight line basis over the term of the loan. 2009 tax In proportion to stated interest payments. 2009 tax In its entirety at maturity of the loan. 2009 tax You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. 2009 tax Example. 2009 tax Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. 2009 tax The loan is to be repaid over 30 years. 2009 tax During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. 2009 tax When the loan was made, she paid $1,500 in points to the lender. 2009 tax The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. 2009 tax Carol determines that the points (OID) she paid are de minimis based on the following computation. 2009 tax Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. 2009 tax 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). 2009 tax Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. 2009 tax Under the straight line method, she can deduct $50 each year for 30 years. 2009 tax Constant-yield method. 2009 tax   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. 2009 tax   You figure your deduction for the first year in the following manner. 2009 tax Determine the issue price of the loan. 2009 tax If you paid points on the loan, the issue price generally is the difference between the principal and the points. 2009 tax Multiply the result in (1) by the yield to maturity (defined later). 2009 tax Subtract any qualified stated interest payments (defined later) from the result in (2). 2009 tax This is the OID you can deduct in the first year. 2009 tax Yield to maturity (YTM). 2009 tax   This rate is generally shown in the literature you receive from your lender. 2009 tax If you do not have this information, consult your lender or tax advisor. 2009 tax In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. 2009 tax Qualified stated interest (QSI). 2009 tax   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. 2009 tax Example—Year 1. 2009 tax The facts are the same as in the previous example. 2009 tax The yield to maturity on Carol's loan is 10. 2009 tax 2467%, compounded annually. 2009 tax She figured the amount of points (OID) she could deduct in 2013 as follows. 2009 tax Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . 2009 tax 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. 2009 tax To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. 2009 tax Then follow steps (2) and (3), earlier. 2009 tax Example—Year 2. 2009 tax Carol figured the deduction for 2014 as follows. 2009 tax Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . 2009 tax 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. 2009 tax    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. 2009 tax A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. 2009 tax However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. 2009 tax Points when loan refinance is more than the previous outstanding balance. 2009 tax   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. 2009 tax For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. 2009 tax Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. 2009 tax Improvements. 2009 tax   You must capitalize any expense you pay to improve your rental property. 2009 tax An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. 2009 tax Betterments. 2009 tax   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. 2009 tax Restoration. 2009 tax   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. 2009 tax Adaptation. 2009 tax   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. 2009 tax Separate the costs of repairs and improvements, and keep accurate records. 2009 tax You will need to know the cost of improvements when you sell or depreciate your property. 2009 tax The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. 2009 tax Table 1-1. 2009 tax Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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The 2009 Tax

2009 tax Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). 2009 tax Aliens, Individual taxpayer identification number (ITIN) for aliens. 2009 tax Alternative minimum tax (AMT), Limit on credit. 2009 tax Amount of credit, Amount of Credit, Payments for prior year's expenses. 2009 tax Limit on, Limit on credit. 2009 tax Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. 2009 tax Camp, overnight, Camp. 2009 tax Care Dependent care benefits, Dependent care benefits. 2009 tax , Dependent care benefits. 2009 tax Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. 2009 tax 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. 2009 tax Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. 2009 tax Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. 2009 tax Community property, Community property laws. 2009 tax D Death of spouse, Death of spouse. 2009 tax Dependent care benefits, Dependent care benefits. 2009 tax , Dependent Care Benefits Dependent care centers, Dependent care center. 2009 tax Dependent defined, Dependent defined. 2009 tax Dependents (see Qualifying person test) Deposits, Fees and deposits. 2009 tax 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. 2009 tax Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. 2009 tax , Working or Looking for Work, You or your spouse is a student or not able to care for self. 2009 tax Divorced parents, Child of divorced or separated parents or parents living apart. 2009 tax Dollar limit, Dollar Limit, Yearly limit. 2009 tax Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. 2009 tax Due diligence, Due diligence. 2009 tax E Earned income Dependent care benefits, Exclusion or deduction. 2009 tax For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. 2009 tax Nonworking spouse, Rule for student-spouse or spouse not able to care for self. 2009 tax Self-employment earnings, Self-employment earnings. 2009 tax Statutory employees, Statutory employee. 2009 tax What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. 2009 tax Determination, Tests To Claim the Credit Education expenses, Education. 2009 tax Employer-provided dependent care benefits, Dependent care benefits. 2009 tax , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. 2009 tax , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. 2009 tax , Exclusion or deduction. 2009 tax Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. 2009 tax Worksheet for 2012 Expenses Paid in 2013 Education, Education. 2009 tax Medical, Medical expenses. 2009 tax Not for care, Expenses not for care. 2009 tax Prepaid, Expenses prepaid in an earlier year. 2009 tax Reimbursed, Expenses reimbursed. 2009 tax F Fees, Fees and deposits. 2009 tax Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. 2009 tax Earned income, Earned income. 2009 tax Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. 2009 tax Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. 2009 tax Form 4029, Members of certain religious faiths opposed to social security. 2009 tax , Form 4029. 2009 tax Form 4361, Members of certain religious faiths opposed to social security. 2009 tax , Form 4361. 2009 tax Form W-10, Getting the information. 2009 tax Form W-2 Dependent care benefits, Statement for employee. 2009 tax Form W-7, Individual taxpayer identification number (ITIN) for aliens. 2009 tax Free tax services, Free help with your tax return. 2009 tax H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. 2009 tax Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. 2009 tax I Identification of provider, Provider Identification Test, Provider refusal. 2009 tax Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. 2009 tax Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. 2009 tax Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. 2009 tax Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. 2009 tax M Married and living apart, Married and living apart. 2009 tax Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. 2009 tax Medical expenses, Medical expenses. 2009 tax Minister, Clergy or church employee. 2009 tax Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. 2009 tax Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. 2009 tax Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. 2009 tax , Working or Looking for Work, You or your spouse is a student or not able to care for self. 2009 tax O Outside of home care, Care outside your home. 2009 tax P Part of year Persons qualifying for, Person qualifying for part of year. 2009 tax Work or looking for work, Work for part of year. 2009 tax Part-time work, Part-time work. 2009 tax Prepaid expenses, Expenses prepaid in an earlier year. 2009 tax Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. 2009 tax Publications (see Tax help) Q Qualifying child, Qualifying child. 2009 tax Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. 2009 tax Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. 2009 tax Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. 2009 tax Reimbursed expenses, Expenses reimbursed. 2009 tax Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. 2009 tax S School expenses, Education. 2009 tax Self-employed persons, Self-employment earnings. 2009 tax Separated parents, Child of divorced or separated parents or parents living apart. 2009 tax , Legally separated. 2009 tax Separated spouse, Separated spouse. 2009 tax Sick days, Temporary absence from work. 2009 tax Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. 2009 tax Social security numbers, Information needed. 2009 tax Spouse Both spouses qualifying, Both spouses qualify. 2009 tax Death of, Death of spouse. 2009 tax Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. 2009 tax Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. 2009 tax , Working or Looking for Work, You or your spouse is a student or not able to care for self. 2009 tax Qualifying person, Qualifying Person Test Separated, Separated spouse. 2009 tax Student, Rule for student-spouse or spouse not able to care for self. 2009 tax , You or your spouse is a student or not able to care for self. 2009 tax Surviving, Surviving spouse. 2009 tax Working, Spouse works. 2009 tax Students Full-time, Full-time student. 2009 tax Spouse, Rule for student-spouse or spouse not able to care for self. 2009 tax , You or your spouse is a student or not able to care for self. 2009 tax T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. 2009 tax Adoption, Adoption taxpayer identification number (ATIN). 2009 tax Aliens, Individual taxpayer identification number (ITIN) for aliens. 2009 tax Providers, Information needed. 2009 tax Temporary absence, Temporary absence from work. 2009 tax Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. 2009 tax Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. 2009 tax TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. 2009 tax Volunteer work, Volunteer work. 2009 tax 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 Partly work-related expenses, Expenses partly work-related. 2009 tax Tests to claim credit, 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. 2009 tax Paid following year, Expenses not paid until the following year. 2009 tax , Payments for prior year's expenses. 2009 tax , Worksheet A. 2009 tax Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. 2009 tax Prepaid, Expenses prepaid in an earlier year. 2009 tax Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. 2009 tax Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. 2009 tax Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications