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Amend 2011 Tax Return Form

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Amend 2011 Tax Return Form

Amend 2011 tax return form Publication 503 - Main Content Table of Contents 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. Amend 2011 tax return form Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. Amend 2011 tax return form The care must be for one or more qualifying persons who are identified on Form 2441. Amend 2011 tax return form (See Qualifying Person Test. Amend 2011 tax return form ) You (and your spouse if filing jointly) must have earned income during the year. Amend 2011 tax return form (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Amend 2011 tax return form ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Amend 2011 tax return form (See Work-Related Expense Test, later. Amend 2011 tax return form ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form See Payments to Relatives or Dependents under Work-Related Expense Test, later. Amend 2011 tax return form Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Amend 2011 tax return form If you are married, you must file a joint return, unless an exception applies to you. Amend 2011 tax return form See Joint Return Test, later. Amend 2011 tax return form You must identify the care provider on your tax return. Amend 2011 tax return form (See Provider Identification Test, later. Amend 2011 tax return form ) If you exclude or deduct dependent care benefits provided by a dependent care benefit 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). Amend 2011 tax return form (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. Amend 2011 tax return form See Reduced Dollar Limit under How To Figure the Credit, later. Amend 2011 tax return form ) These tests are presented in Figure A and are also explained in detail in this publication. Amend 2011 tax return form Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Amend 2011 tax return form 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. Amend 2011 tax return form Dependent defined. Amend 2011 tax return form   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Amend 2011 tax return form To be your dependent, a person must be your qualifying child (or your qualifying relative). Amend 2011 tax return form Qualifying child. Amend 2011 tax return form   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Amend 2011 tax return form More information. Amend 2011 tax return form   For more information about who is a dependent or a qualifying child, see Publication 501. Amend 2011 tax return form Physically or mentally not able to care for oneself. Amend 2011 tax return form   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Amend 2011 tax return form Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Amend 2011 tax return form Person qualifying for part of year. Amend 2011 tax return form   You determine a person's qualifying status each day. Amend 2011 tax return form 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. Amend 2011 tax return form Also see Yearly limit under Dollar Limit, later. Amend 2011 tax return form Birth or death of otherwise qualifying person. Amend 2011 tax return form   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 more than half the time he or she was alive in 2013. Amend 2011 tax return form Taxpayer identification number. Amend 2011 tax return form   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Amend 2011 tax return form If the correct information is not shown, the credit may be reduced or disallowed. Amend 2011 tax return form Individual taxpayer identification number (ITIN) for aliens. Amend 2011 tax return form   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. Amend 2011 tax return form The ITIN is entered wherever an SSN is requested on a tax return. Amend 2011 tax return form If the alien does not have an ITIN, he or she must apply for one. Amend 2011 tax return form See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. Amend 2011 tax return form   An ITIN is for tax use only. Amend 2011 tax return form It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Amend 2011 tax return form S. Amend 2011 tax return form law. Amend 2011 tax return form Adoption taxpayer identification number (ATIN). Amend 2011 tax return form   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. Amend 2011 tax return form File Form W-7A, Application for Taxpayer Identification Number for Pending U. Amend 2011 tax return form S. Amend 2011 tax return form Adoptions. Amend 2011 tax return form Child of divorced or separated parents or parents living apart. Amend 2011 tax return form   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. Amend 2011 tax return form   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Amend 2011 tax return form 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. Amend 2011 tax return form For details and an exception for a parent who works at night, see Publication 501. Amend 2011 tax return form   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. Amend 2011 tax return form Please click here for the text description of the image. Amend 2011 tax return form Figure a. Amend 2011 tax return form Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Amend 2011 tax return form Earned income. Amend 2011 tax return form   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Amend 2011 tax return form A net loss from self-employment reduces earned income. Amend 2011 tax return form Earned income also includes strike benefits and any disability pay you report as wages. Amend 2011 tax return form   Generally, only taxable compensation is included. Amend 2011 tax return form However, you can elect to include nontaxable combat pay in earned income. Amend 2011 tax return form If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Amend 2011 tax return form (In other words, if one of you makes the election, the other one can also make it but does not have to. Amend 2011 tax return form ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. Amend 2011 tax return form You should figure your credit both ways and make the election if it gives you a greater tax benefit. Amend 2011 tax return form    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. Amend 2011 tax return form Members of certain religious faiths opposed to social security. Amend 2011 tax return form   This section is for 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. Amend 2011 tax return form These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. Amend 2011 tax return form   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. Amend 2011 tax return form For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Amend 2011 tax return form Form 4361. Amend 2011 tax return form   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. Amend 2011 tax return form This includes wages, salaries, tips, and other taxable employee compensation. Amend 2011 tax return form   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. Amend 2011 tax return form Examples include fees for performing marriages and honoraria for delivering speeches. Amend 2011 tax return form   Any amount you received for work that is not related to your ministerial duties is earned income. Amend 2011 tax return form Form 4029. Amend 2011 tax return form   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. Amend 2011 tax return form   However, amounts you received as a self-employed individual do not count as earned income. Amend 2011 tax return form What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. Amend 2011 tax return form S. Amend 2011 tax return form trade or business, or Any amount received for work while an inmate in a penal institution. Amend 2011 tax return form Rule for student-spouse or spouse not able to care for self. Amend 2011 tax return form   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. Amend 2011 tax return form (Your spouse also must live with you for more than half the year. Amend 2011 tax return form )   If you are filing a joint return, this rule also applies to you. Amend 2011 tax return form You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Amend 2011 tax return form   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. Amend 2011 tax return form   This rule applies to only one spouse for any one month. Amend 2011 tax return form 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. Amend 2011 tax return form Full-time student. Amend 2011 tax return form    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. Amend 2011 tax return form You must have been a full-time student for some part of each of 5 calendar months during the year. Amend 2011 tax return form (The months need not be consecutive. Amend 2011 tax return form ) School. Amend 2011 tax return form   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Amend 2011 tax return form A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Amend 2011 tax return form Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Amend 2011 tax return form Expenses are considered work-related only if both of the following are true. Amend 2011 tax return form They allow you (and your spouse if filing jointly) to work or look for work. Amend 2011 tax return form They are for a qualifying person's care. Amend 2011 tax return form Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Amend 2011 tax return form If you are married, generally both you and your spouse must work or look for work. Amend 2011 tax return form 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. Amend 2011 tax return form Your work can be for others or in your own business or partnership. Amend 2011 tax return form It can be either full time or part time. Amend 2011 tax return form Work also includes actively looking for work. Amend 2011 tax return form However, if you do not find a job and have no earned income for the year, you cannot take this credit. Amend 2011 tax return form See Earned Income Test, earlier. Amend 2011 tax return form An expense is not considered work-related merely because you had it while you were working. Amend 2011 tax return form The purpose of the expense must be to allow you to work. Amend 2011 tax return form Whether your expenses allow you to work or look for work depends on the facts. Amend 2011 tax return form Example 1. Amend 2011 tax return form The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Amend 2011 tax return form Example 2. Amend 2011 tax return form You work during the day. Amend 2011 tax return form Your spouse works at night and sleeps during the day. Amend 2011 tax return form You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Amend 2011 tax return form Your expenses are considered work-related. Amend 2011 tax return form Volunteer work. Amend 2011 tax return form   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Amend 2011 tax return form Work for part of year. Amend 2011 tax return form   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. Amend 2011 tax return form 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. Amend 2011 tax return form 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). Amend 2011 tax return form Temporary absence from work. Amend 2011 tax return form   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. Amend 2011 tax return form Instead, you can figure your credit including the expenses you paid for the period of absence. Amend 2011 tax return form   An absence of 2 weeks or less is a short, temporary absence. Amend 2011 tax return form An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Amend 2011 tax return form Example. Amend 2011 tax return form You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Amend 2011 tax return form You become ill and miss 4 months of work but receive sick pay. Amend 2011 tax return form You continue to pay the nanny to care for the children while you are ill. Amend 2011 tax return form Your absence is not a short, temporary absence, and your expenses are not considered work-related. Amend 2011 tax return form Part-time work. Amend 2011 tax return form   If you work part-time, you generally must figure your expenses for each day. Amend 2011 tax return form 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. Amend 2011 tax return form Any day when you work at least 1 hour is a day of work. Amend 2011 tax return form Example 1. Amend 2011 tax return form You work 3 days a week. Amend 2011 tax return form While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Amend 2011 tax return form You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Amend 2011 tax return form Your child attends the center 5 days a week. Amend 2011 tax return form Your work-related expenses are limited to $150 a week. Amend 2011 tax return form Example 2. Amend 2011 tax return form The facts are the same as in Example 1 except the center does not offer a 3-day option. Amend 2011 tax return form The entire $250 weekly fee may be a work-related expense. Amend 2011 tax return form Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Amend 2011 tax return form You do not have to choose the least expensive way of providing the care. Amend 2011 tax return form 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. Amend 2011 tax return form Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Amend 2011 tax return form Expenses for household services qualify if part of the services is for the care of qualifying persons. Amend 2011 tax return form See Household Services, later. Amend 2011 tax return form Expenses not for care. Amend 2011 tax return form   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Amend 2011 tax return form 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. Amend 2011 tax return form Otherwise, see the discussion of Expenses partly work-related, later. Amend 2011 tax return form   Child support payments are not for care and do not qualify for the credit. Amend 2011 tax return form Education. Amend 2011 tax return form   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Amend 2011 tax return form   Expenses to attend kindergarten or a higher grade are not expenses for care. Amend 2011 tax return form Do not use these expenses to figure your credit. Amend 2011 tax return form   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Amend 2011 tax return form   Summer school and tutoring programs are not for care. Amend 2011 tax return form Example 1. Amend 2011 tax return form You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. Amend 2011 tax return form The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Amend 2011 tax return form You can count the total cost when you figure the credit. Amend 2011 tax return form Example 2. Amend 2011 tax return form You place your 10-year-old child in a boarding school so you can work full time. Amend 2011 tax return form Only the part of the boarding school expense that is for the care of your child is a work-related expense. Amend 2011 tax return form You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Amend 2011 tax return form You cannot count any part of the amount you pay the school for your child's education. Amend 2011 tax return form Care outside your home. Amend 2011 tax return form   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. Amend 2011 tax return form Dependent care center. Amend 2011 tax return form   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. Amend 2011 tax return form   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. Amend 2011 tax return form Camp. Amend 2011 tax return form   The cost of sending your child to an overnight camp is not considered a work-related expense. Amend 2011 tax return form    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. Amend 2011 tax return form Transportation. Amend 2011 tax return form   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. Amend 2011 tax return form This includes transportation by bus, subway, taxi, or private car. Amend 2011 tax return form However, transportation not provided by a care provider is not for the care of a qualifying person. Amend 2011 tax return form 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. Amend 2011 tax return form Fees and deposits. Amend 2011 tax return form   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. Amend 2011 tax return form However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Amend 2011 tax return form Example 1. Amend 2011 tax return form 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. Amend 2011 tax return form The fee you paid is a work-related expense. Amend 2011 tax return form Example 2. Amend 2011 tax return form You placed a deposit with a preschool to reserve a place for your 3-year-old child. Amend 2011 tax return form You later sent your child to a different preschool and forfeited the deposit. Amend 2011 tax return form The forfeited deposit is not for care and so is not a work-related expense. Amend 2011 tax return form Household Services 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. Amend 2011 tax return form Definition. Amend 2011 tax return form   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Amend 2011 tax return form They include the services of a housekeeper, maid, or cook. Amend 2011 tax return form However, they do not include the services of a chauffeur, bartender, or gardener. Amend 2011 tax return form Housekeeper. Amend 2011 tax return form   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Amend 2011 tax return form Expenses partly work-related. Amend 2011 tax return form   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. Amend 2011 tax return form To figure your credit, count only the part that is work-related. Amend 2011 tax return form However, you do not have to divide the expense if only a small part is for other purposes. Amend 2011 tax return form Example. Amend 2011 tax return form You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. Amend 2011 tax return form The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. Amend 2011 tax return form You do not have to divide the expenses. Amend 2011 tax return form You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. Amend 2011 tax return form Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. Amend 2011 tax return form However, the dollar limit (discussed later) is based on one qualifying person, not two. Amend 2011 tax return form Meals and lodging provided for housekeeper. Amend 2011 tax return form   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. Amend 2011 tax return form If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. Amend 2011 tax return form Example. Amend 2011 tax return form To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. Amend 2011 tax return form You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. Amend 2011 tax return form However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. Amend 2011 tax return form Taxes paid on wages. Amend 2011 tax return form   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Amend 2011 tax return form For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form Joint Return Test Generally, married couples must file a joint return to take the credit. Amend 2011 tax return form 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. Amend 2011 tax return form Legally separated. Amend 2011 tax return form   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Amend 2011 tax return form You may be eligible to take the credit on your return using head of household filing status. Amend 2011 tax return form Married and living apart. Amend 2011 tax return form   You are not considered married and are eligible to take the credit if all the following apply. Amend 2011 tax return form You file a return apart from your spouse. Amend 2011 tax return form Your home is the home of a qualifying person for more than half the year. Amend 2011 tax return form You pay more than half the cost of keeping up your home for the year. Amend 2011 tax return form Your spouse does not live in your home for the last 6 months of the year. Amend 2011 tax return form Costs of keeping up a home. Amend 2011 tax return form   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. Amend 2011 tax return form   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Amend 2011 tax return form   They also do not include the purchase, permanent improvement, or replacement of property. Amend 2011 tax return form For example, you cannot include the cost of replacing a water heater. Amend 2011 tax return form However, you can include the cost of repairing a water heater. Amend 2011 tax return form Death of spouse. Amend 2011 tax return form   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. Amend 2011 tax return form If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. Amend 2011 tax return form Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Amend 2011 tax return form Use Form 2441, Part I, to show the information. Amend 2011 tax return form 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). Amend 2011 tax return form Information needed. Amend 2011 tax return form   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Amend 2011 tax return form    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Amend 2011 tax return form If the care provider is an organization, then it is the employer identification number (EIN). Amend 2011 tax return form   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). Amend 2011 tax return form In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Amend 2011 tax return form   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Amend 2011 tax return form Getting the information. Amend 2011 tax return form    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. Amend 2011 tax return form 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, Employee's Withholding Allowance Certificate, 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 necessary information. Amend 2011 tax return form    You should keep this information with your tax records. Amend 2011 tax return form Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Amend 2011 tax return form Due diligence. Amend 2011 tax return form   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Amend 2011 tax return form However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Amend 2011 tax return form   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. Amend 2011 tax return form Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Amend 2011 tax return form Provider refusal. Amend 2011 tax return form    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Amend 2011 tax return form Enter “See Attached Statement” in the columns calling for the information you do not have. Amend 2011 tax return form Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Amend 2011 tax return form Be sure to write your name and social security number on this statement. Amend 2011 tax return form The statement will show that you used due diligence in trying to furnish the necessary information. Amend 2011 tax return form U. Amend 2011 tax return form S. Amend 2011 tax return form citizens and resident aliens living abroad. Amend 2011 tax return form   If you are living abroad, your care provider may not have, and may not be required to get, a U. Amend 2011 tax return form S. Amend 2011 tax return form taxpayer identification number (for example, an SSN or an EIN). Amend 2011 tax return form If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Amend 2011 tax return form How To Figure the Credit Your credit is a percentage of your work-related expenses. Amend 2011 tax return form Your expenses are subject to the earned income limit and the dollar limit. Amend 2011 tax return form The percentage is based on your adjusted gross income. Amend 2011 tax return form Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Amend 2011 tax return form Expenses prepaid in an earlier year. Amend 2011 tax return form   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Amend 2011 tax return form Claim the expenses for the later year as if they were actually paid in that later year. Amend 2011 tax return form Expenses not paid until the following year. Amend 2011 tax return form   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Amend 2011 tax return form You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Amend 2011 tax return form See Payments for prior year's expenses under Amount of Credit, later. Amend 2011 tax return form If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Amend 2011 tax return form You may be able to claim a credit for them on your 2014 return. Amend 2011 tax return form Expenses reimbursed. Amend 2011 tax return form   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. Amend 2011 tax return form Example. Amend 2011 tax return form You paid work-related expenses of $3,000. Amend 2011 tax return form You are reimbursed $2,000 by a state social services agency. Amend 2011 tax return form You can use only $1,000 to figure your credit. Amend 2011 tax return form Medical expenses. Amend 2011 tax return form   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. Amend 2011 tax return form You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Amend 2011 tax return form   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. Amend 2011 tax return form However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Amend 2011 tax return form For information on medical expenses, see Publication 502, Medical and Dental Expenses. Amend 2011 tax return form    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Amend 2011 tax return form Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Amend 2011 tax return form See Reduced Dollar Limit, later. Amend 2011 tax return form But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Amend 2011 tax return form Dependent care benefits. Amend 2011 tax return form    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. Amend 2011 tax return form Your salary may have been reduced to pay for these benefits. Amend 2011 tax return form If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Amend 2011 tax return form See Statement for employee, later. Amend 2011 tax return form Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Amend 2011 tax return form   Enter the amount of these benefits on Form 2441, Part III, line 12. Amend 2011 tax return form Exclusion or deduction. Amend 2011 tax return form   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Amend 2011 tax return form Your employer can tell you whether your benefit plan qualifies. Amend 2011 tax return form To claim the exclusion, you must complete Part III of Form 2441. Amend 2011 tax return form You cannot use Form 1040EZ. Amend 2011 tax return form   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Amend 2011 tax return form Therefore, you would not get an exclusion from wages. Amend 2011 tax return form Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Amend 2011 tax return form To claim the deduction, you must use Form 2441. Amend 2011 tax return form   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). Amend 2011 tax return form   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. Amend 2011 tax return form    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. Amend 2011 tax return form Statement for employee. Amend 2011 tax return form   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. Amend 2011 tax return form Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Amend 2011 tax return form Effect of exclusion on credit. Amend 2011 tax return form   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. Amend 2011 tax return form 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. Amend 2011 tax return form Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. Amend 2011 tax return form 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. Amend 2011 tax return form Example. Amend 2011 tax return form You remarried on December 3. Amend 2011 tax return form Your earned income for the year was $18,000. Amend 2011 tax return form Your new spouse's earned income for the year was $2,000. Amend 2011 tax return form You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. Amend 2011 tax return form The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). Amend 2011 tax return form Separated spouse. Amend 2011 tax return form   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. Amend 2011 tax return form Use only your income in figuring the earned income limit. Amend 2011 tax return form Surviving spouse. Amend 2011 tax return form   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. Amend 2011 tax return form Community property laws. Amend 2011 tax return form   Disregard community property laws when you figure earned income for this credit. Amend 2011 tax return form Self-employment earnings. Amend 2011 tax return form   If you are self-employed, include your net earnings in earned income. Amend 2011 tax return form For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. Amend 2011 tax return form Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. Amend 2011 tax return form Clergy or church employee. Amend 2011 tax return form   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. Amend 2011 tax return form Statutory employee. Amend 2011 tax return form   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). Amend 2011 tax return form Net loss. Amend 2011 tax return form   You must reduce your earned income by any net loss from self-employment. Amend 2011 tax return form Optional method if earnings are low or a net loss. Amend 2011 tax return form   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. Amend 2011 tax return form Get Publication 334, Tax Guide for Small Business, for details. Amend 2011 tax return form If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. Amend 2011 tax return form In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. Amend 2011 tax return form You or your spouse is a student or not able to care for self. Amend 2011 tax return form   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Amend 2011 tax return form 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. Amend 2011 tax return form Spouse works. Amend 2011 tax return form   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Amend 2011 tax return form Spouse qualifies for part of month. Amend 2011 tax return form   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. Amend 2011 tax return form You are a student or not able to care for self. Amend 2011 tax return form   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. Amend 2011 tax return form 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). Amend 2011 tax return form If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Amend 2011 tax return form Both spouses qualify. Amend 2011 tax return form   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. Amend 2011 tax return form Example. Amend 2011 tax return form Jim works and keeps up a home for himself and his wife Sharon. Amend 2011 tax return form Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. Amend 2011 tax return form During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. Amend 2011 tax return form These expenses also qualify as medical expenses. Amend 2011 tax return form Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. Amend 2011 tax return form Jim and Sharon's earned income limit is the smallest of the following amounts. Amend 2011 tax return form   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. Amend 2011 tax return form However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. Amend 2011 tax return form Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Amend 2011 tax return form This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Amend 2011 tax return form If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Amend 2011 tax return form This limit does not need to be divided equally among them. Amend 2011 tax return form 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. Amend 2011 tax return form Yearly limit. Amend 2011 tax return form   The dollar limit is a yearly limit. Amend 2011 tax return form The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Amend 2011 tax return form Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Amend 2011 tax return form Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Amend 2011 tax return form Example 1. Amend 2011 tax return form You pay $500 a month for after-school care for your son. Amend 2011 tax return form He turned 13 on May 1 and is no longer a qualifying person. Amend 2011 tax return form You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. Amend 2011 tax return form Example 2. Amend 2011 tax return form In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. Amend 2011 tax return form You paid $300 per month for the childcare. Amend 2011 tax return form You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. Amend 2011 tax return form 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. Amend 2011 tax return form Your reduced dollar limit is figured on Form 2441, Part III. Amend 2011 tax return form See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. Amend 2011 tax return form Example 1. Amend 2011 tax return form George is a widower with one child and earns $24,000 a year. Amend 2011 tax return form 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. Amend 2011 tax return form His employer pays an additional $1,000 under a qualified dependent care benefit plan. Amend 2011 tax return form This $1,000 is excluded from George's income. Amend 2011 tax return form 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. Amend 2011 tax return form This is because his dollar limit is reduced as shown next. Amend 2011 tax return form   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. Amend 2011 tax return form Randall is married and both he and his wife are employed. Amend 2011 tax return form Each has earned income in excess of $6,000. Amend 2011 tax return form They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Amend 2011 tax return form Randall's work-related expenses are $6,000 for the year. Amend 2011 tax return form 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. Amend 2011 tax return form Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Amend 2011 tax return form 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. Amend 2011 tax return form This is because his dollar limit is reduced as shown next. Amend 2011 tax return form   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related 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. Amend 2011 tax return form This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Amend 2011 tax return form The following table shows the percentage to use based on adjusted gross income. Amend 2011 tax return form   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $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%   To qualify for the credit, you must have one or more qualifying persons. Amend 2011 tax return form You should show the expenses for each person on Form 2441, line 2, column (c). Amend 2011 tax return form However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. Amend 2011 tax return form You should list -0- for the one person and the actual amount for the second person. Amend 2011 tax return form The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. Amend 2011 tax return form Example. Amend 2011 tax return form Roger and Megan Paris have two qualifying children. Amend 2011 tax return form They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. Amend 2011 tax return form They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). Amend 2011 tax return form Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. Amend 2011 tax return form Line 30 tells them to complete line 2 without including any dependent care benefits. Amend 2011 tax return form They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. Amend 2011 tax return form Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. Amend 2011 tax return form 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. Amend 2011 tax return form However, their son James has special needs and they paid $18,500 for his care. Amend 2011 tax return form Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. Amend 2011 tax return form Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. Amend 2011 tax return form Payments for prior year's expenses. Amend 2011 tax return form   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. Amend 2011 tax return form Attach a statement to your form showing how you figured the additional amount from 2012. Amend 2011 tax return form Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. Amend 2011 tax return form Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. Amend 2011 tax return form Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. Amend 2011 tax return form See Worksheet A. Amend 2011 tax return form Example. Amend 2011 tax return form In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. Amend 2011 tax return form Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. Amend 2011 tax return form Their adjusted gross income for 2012 was $30,000. Amend 2011 tax return form Sam's earned income of $14,000 was less than Kate's earned income. Amend 2011 tax return form A credit for their 2012 expenses paid in 2013 is not allowed in 2012. Amend 2011 tax return form It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. Amend 2011 tax return form The filled-in Worksheet A they used to figure this credit is shown later. Amend 2011 tax return form Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. Amend 2011 tax return form They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. Amend 2011 tax return form Worksheet A. Amend 2011 tax return form Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Amend 2011 tax return form 1. Amend 2011 tax return form   Enter your 2012 qualified expenses paid in 2012 1. Amend 2011 tax return form     2. Amend 2011 tax return form   Enter your 2012 qualified expenses paid in 2013 2. Amend 2011 tax return form     3. Amend 2011 tax return form   Add the amounts on lines 1 and 2 3. Amend 2011 tax return form     4. Amend 2011 tax return form   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Amend 2011 tax return form     5. Amend 2011 tax return form   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Amend 2011 tax return form     6. Amend 2011 tax return form   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Amend 2011 tax return form     7. Amend 2011 tax return form   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Amend 2011 tax return form     8. Amend 2011 tax return form   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Amend 2011 tax return form     9. Amend 2011 tax return form   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Amend 2011 tax return form     10. Amend 2011 tax return form   Subtract the amount on line 9 from the amount on line 8 and enter the result. Amend 2011 tax return form If zero or less, stop here. Amend 2011 tax return form You cannot increase your 2013 credit by any previous year's expenses 10. Amend 2011 tax return form     11. Amend 2011 tax return form   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Amend 2011 tax return form     12. Amend 2011 tax return form   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Amend 2011 tax return form             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . Amend 2011 tax return form 35                 15,000 — 17,000     . Amend 2011 tax return form 34                 17,000 — 19,000     . Amend 2011 tax return form 33                 19,000 — 21,000     . Amend 2011 tax return form 32                 21,000 — 23,000     . Amend 2011 tax return form 31                 23,000 — 25,000     . Amend 2011 tax return form 30                 25,000 — 27,000     . Amend 2011 tax return form 29                 27,000 — 29,000     . Amend 2011 tax return form 28                 29,000 — 31,000     . Amend 2011 tax return form 27                 31,000 — 33,000     . Amend 2011 tax return form 26                 33,000 — 35,000     . Amend 2011 tax return form 25                 35,000 — 37,000     . Amend 2011 tax return form 24                 37,000 — 39,000     . Amend 2011 tax return form 23                 39,000 — 41,000     . Amend 2011 tax return form 22                 41,000 — 43,000     . Amend 2011 tax return form 21                 43,000 — No limit     . Amend 2011 tax return form 20           13. Amend 2011 tax return form   Multiply line 10 by line 12. Amend 2011 tax return form Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Amend 2011 tax return form Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Amend 2011 tax return form       Worksheet A. Amend 2011 tax return form Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. Amend 2011 tax return form 1. Amend 2011 tax return form   Enter your 2012 qualified expenses paid in 2012 1. Amend 2011 tax return form   $2,000 2. Amend 2011 tax return form   Enter your 2012 qualified expenses paid in 2013 2. Amend 2011 tax return form   600 3. Amend 2011 tax return form   Add the amounts on lines 1 and 2 3. Amend 2011 tax return form   2,600 4. Amend 2011 tax return form   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. Amend 2011 tax return form   3,000 5. Amend 2011 tax return form   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. Amend 2011 tax return form   0 6. Amend 2011 tax return form   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. Amend 2011 tax return form   3,000 7. Amend 2011 tax return form   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. Amend 2011 tax return form   14,000 8. Amend 2011 tax return form   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. Amend 2011 tax return form   2,600 9. Amend 2011 tax return form   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. Amend 2011 tax return form   2,000 10. Amend 2011 tax return form   Subtract the amount on line 9 from the amount on line 8 and enter the result. Amend 2011 tax return form If zero or less, stop here. Amend 2011 tax return form You cannot increase your 2013 credit by any previous year's expenses 10. Amend 2011 tax return form   600 11. Amend 2011 tax return form   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. Amend 2011 tax return form   30,000 12. Amend 2011 tax return form   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. Amend 2011 tax return form   . Amend 2011 tax return form 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . Amend 2011 tax return form 35                 15,000 — 17,000     . Amend 2011 tax return form 34                 17,000 — 19,000     . Amend 2011 tax return form 33                 19,000 — 21,000     . Amend 2011 tax return form 32                 21,000 — 23,000     . Amend 2011 tax return form 31                 23,000 — 25,000     . Amend 2011 tax return form 30                 25,000 — 27,000     . Amend 2011 tax return form 29                 27,000 — 29,000     . Amend 2011 tax return form 28                 29,000 — 31,000     . Amend 2011 tax return form 27                 31,000 — 33,000     . Amend 2011 tax return form 26                 33,000 — 35,000     . Amend 2011 tax return form 25                 35,000 — 37,000     . Amend 2011 tax return form 24                 37,000 — 39,000     . Amend 2011 tax return form 23                 39,000 — 41,000     . Amend 2011 tax return form 22                 41,000 — 43,000     . Amend 2011 tax return form 21                 43,000 — No limit     . Amend 2011 tax return form 20           13. Amend 2011 tax return form   Multiply line 10 by line 12. Amend 2011 tax return form Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. Amend 2011 tax return form Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. Amend 2011 tax return form   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. Amend 2011 tax return form You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Amend 2011 tax return form Form 1040, Form 1040A, or Form 1040NR. Amend 2011 tax return form    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Amend 2011 tax return form Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. Amend 2011 tax return form Limit on credit. Amend 2011 tax return form    The amount of credit you can claim is limited to your tax. Amend 2011 tax return form For more information, see the Instructions for Form 2441. Amend 2011 tax return form Tax credit not refundable. Amend 2011 tax return form   You cannot get a refund for any part of the credit that is more than this limit. Amend 2011 tax return form Recordkeeping. Amend 2011 tax return form You should keep records of your work-related expenses. Amend 2011 tax return form Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Amend 2011 tax return form Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. Amend 2011 tax return form 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. Amend 2011 tax return form If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Amend 2011 tax return form If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Amend 2011 tax return form Self-employed persons who are in business for themselves are not household employees. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form This control could include providing rules of conduct and appearance and requiring regular reports. Amend 2011 tax return form In this case, you do not have to pay employment taxes. Amend 2011 tax return form 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. Amend 2011 tax return form If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Amend 2011 tax return form Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Amend 2011 tax return form Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Amend 2011 tax return form Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Amend 2011 tax return form For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Amend 2011 tax return form State employment tax. Amend 2011 tax return form   You may also have to pay state unemployment tax. Amend 2011 tax return form Contact your state unemployment tax office for information. Amend 2011 tax return form You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. Amend 2011 tax return form For a list of state unemployment tax agencies, visit the U. Amend 2011 tax return form S. Amend 2011 tax return form Department of Labor's website. Amend 2011 tax return form To find that website, use the link in Publication 926 or search online. Amend 2011 tax return form How To Get Tax Help 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. Amend 2011 tax return form Free help with your tax return. Amend 2011 tax return form   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend 2011 tax return form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend 2011 tax return form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend 2011 tax return form 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. Amend 2011 tax return form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend 2011 tax return form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend 2011 tax return form gov, download the IRS2Go app, or call 1-800-906-9887. Amend 2011 tax return form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend 2011 tax return form To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend 2011 tax return form aarp. Amend 2011 tax return form org/money/taxaide or call 1-888-227-7669. Amend 2011 tax return form For more information on these programs, go to IRS. Amend 2011 tax return form gov and enter “VITA” in the search box. Amend 2011 tax return form Internet. Amend 2011 tax return form    IRS. Amend 2011 tax return form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend 2011 tax return form Download the free IRS2Go app from the iTunes app store or from Google Play. Amend 2011 tax return form 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. Amend 2011 tax return form Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend 2011 tax return form gov or download the IRS2Go app and select the Refund Status option. Amend 2011 tax return form The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend 2011 tax return form 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. Amend 2011 tax return form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2011 tax return form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend 2011 tax return form Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend 2011 tax return form No need to wait on the phone or stand in line. Amend 2011 tax return form 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. Amend 2011 tax return form When you reach the response screen, you can print the entire interview and the final response for your records. Amend 2011 tax return form New subject areas are added on a regular basis. Amend 2011 tax return form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend 2011 tax return form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend 2011 tax return form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend 2011 tax return form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend 2011 tax return form 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. Amend 2011 tax return form 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. Amend 2011 tax return form You can also ask the IRS to mail a return or an account transcript to you. Amend 2011 tax return form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend 2011 tax return form gov or by calling 1-800-908-9946. Amend 2011 tax return form Tax return and tax account transcripts are generally available for the current year and the past three years. Amend 2011 tax return form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend 2011 tax return form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend 2011 tax return form 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. Amend 2011 tax return form Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend 2011 tax return form gov and enter Where's My Amended Return? in the search box. Amend 2011 tax return form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend 2011 tax return form It can take up to 3 weeks from the date you mailed it to show up in our system. Amend 2011 tax return form Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend 2011 tax return form gov. Amend 2011 tax return form Select the Payment tab on the front page of IRS. Amend 2011 tax return form gov for more information. Amend 2011 tax return form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend 2011 tax return form Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend 2011 tax return form gov. Amend 2011 tax return form 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. Amend 2011 tax return form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend 2011 tax return form gov. Amend 2011 tax return form Request an Electronic Filing PIN by going to IRS. Amend 2011 tax return form gov and entering Electronic Filing PIN in the search box. Amend 2011 tax return form Download forms, instructions and publications, including accessible versions for people with disabilities. Amend 2011 tax return form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend 2011 tax return form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend 2011 tax return form An employee can answer questions about your tax account or help you set up a payment plan. Amend 2011 tax return form Before you visit, check the Office Locator on IRS. Amend 2011 tax return form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amend 2011 tax return form If you have a special need, such as a disability, you can request an appointment. Amend 2011 tax return form Call the local number listed in the Office Locator, or look in the phone book under Unit
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The Amend 2011 Tax Return Form

Amend 2011 tax return form Index A Accelerated Cost Recovery System (ACRS), MACRS Depreciation (see also Modified Accelerated Cost Recovery System (MACRS)) Effective date, Depreciation Methods Accounting methods Accrual method, Accrual method. Amend 2011 tax return form Cash method, Cash method. Amend 2011 tax return form Change of method, Changing your accounting method. Amend 2011 tax return form Constructive receipt of income, Cash method. Amend 2011 tax return form , More information. Amend 2011 tax return form Accrual method taxpayers, Accrual method. Amend 2011 tax return form ACRS (Accelerated Cost Recovery System) Effective date, Depreciation Methods Active participation, Active participation. Amend 2011 tax return form Activities not for profit, Duplex. Amend 2011 tax return form Additions to property, Additions or improvements to property. Amend 2011 tax return form (see also Improvements) Basis, Increases to basis. Amend 2011 tax return form , Additions or improvements. Amend 2011 tax return form MACRS recovery period, Additions or improvements to property. Amend 2011 tax return form Adjusted basis MACRS depreciation, Adjusted Basis Adjusted gross income (AGI) Modified (see Modified adjusted gross income (MAGI)) Advance rent, Advance rent. Amend 2011 tax return form Security deposits, Security deposits. Amend 2011 tax return form Advertising, Types of Expenses Allocation of expenses Change of property to rental use, Payments added to capital account. Amend 2011 tax return form How to divide expenses, Dividing Expenses Part of property rented, Renting Part of Property, How to divide expenses. Amend 2011 tax return form Personal use of rental property, Personal use of rental property. Amend 2011 tax return form , Personal Use of Dwelling Unit (Including Vacation Home) Alternative Depreciation System (ADS) Election of, Electing ADS MACRS, MACRS Depreciation, Table 2-2d. Amend 2011 tax return form Alternative minimum tax (AMT) Accelerated depreciation methods, Alternative minimum tax (AMT). Amend 2011 tax return form Amended returns, Filing an amended return. Amend 2011 tax return form Apartments Basement apartments, Examples. Amend 2011 tax return form Dwelling units, Dwelling unit. Amend 2011 tax return form Appraisal fees, Settlement fees and other costs. Amend 2011 tax return form Assessments for maintenance, Assessments for local improvements. Amend 2011 tax return form Assessments, local (see Local assessments) Assistance (see Tax help) Assumption of mortgage, Assumption of a mortgage. Amend 2011 tax return form Attorneys' fees, Settlement fees and other costs. Amend 2011 tax return form , Increases to basis. Amend 2011 tax return form Automobiles MACRS recovery periods, Property Classes Under GDS B Basis Adjusted basis, Adjusted Basis Assessments for local improvements, Assessments for local improvements. Amend 2011 tax return form Basis other than cost, Basis Other Than Cost Cost basis, Cost Basis Decreases to, Decreases to basis. Amend 2011 tax return form Deductions Capitalization of costs vs. Amend 2011 tax return form , Deducting vs. Amend 2011 tax return form capitalizing costs. Amend 2011 tax return form Not greater than basis, Cost or Other Basis Fully Recovered Fair market value, Fair market value. Amend 2011 tax return form Increases to, Increases to basis. Amend 2011 tax return form MACRS depreciable basis, Basis of Depreciable Property Property changed to rental use, Basis of Property Changed to Rental Use C Capital expenditures Deductions vs. Amend 2011 tax return form effect on basis, Deducting vs. Amend 2011 tax return form capitalizing costs. Amend 2011 tax return form Local benefit taxes, Local benefit taxes. Amend 2011 tax return form Mortgages, payments to obtain, Expenses paid to obtain a mortgage. Amend 2011 tax return form Cars MACRS recovery periods, Property Classes Under GDS Cash method taxpayers, Cash method. Amend 2011 tax return form Casualty losses, Exception for Rental Real Estate With Active Participation Change of accounting method, Changing your accounting method. Amend 2011 tax return form Charitable contributions Use of property, Donation of use of the property. Amend 2011 tax return form Cleaning and maintenance, Types of Expenses Closing costs, Settlement fees and other costs. Amend 2011 tax return form Commissions, Types of Expenses Computers MACRS recovery periods, Property Classes Under GDS Condominiums, Condominiums, Dwelling unit. Amend 2011 tax return form Constructive receipt of income, Cash method. Amend 2011 tax return form , More information. Amend 2011 tax return form Cooperative housing, Cooperative apartments. Amend 2011 tax return form , Cooperatives, Dwelling unit. Amend 2011 tax return form Cost basis, Cost Basis Credit reports, Settlement fees and other costs. Amend 2011 tax return form Credits Residential energy credits, Decreases to basis. Amend 2011 tax return form D Days of personal use, What is a day of personal use? Days used for repairs and maintenance, Days used for repairs and maintenance. Amend 2011 tax return form Deductions Capitalizing costs vs. Amend 2011 tax return form effect on basis, Deducting vs. Amend 2011 tax return form capitalizing costs. Amend 2011 tax return form Depreciation (see Depreciation) Limitations on, Form 4562. Amend 2011 tax return form Passive activity losses (see Passive activity) Depreciation, Depreciation of Rental Property, Changing your accounting method. Amend 2011 tax return form Alternative Depreciation System (ADS) (see Modified Accelerated Cost Recovery System (MACRS)) Basis (see Basis) Change of accounting method, Changing your accounting method. Amend 2011 tax return form Change of property to rental use, Property Changed to Rental Use Claiming correct amount of, Claiming the Correct Amount of Depreciation Declining balance method, Depreciation Methods Duration of property expected to last more than one year, What Rental Property Can Be Depreciated? Eligible property, What Rental Property Can Be Depreciated? First-year expensing, Section 179 deduction. Amend 2011 tax return form MACRS (see Modified Accelerated Cost Recovery System (MACRS)) Methods, Depreciation Methods, Figuring Your Depreciation Deduction Ownership of property, What Rental Property Can Be Depreciated?, Property you own. Amend 2011 tax return form Rental expense, Depreciation. Amend 2011 tax return form Rented property, Rented property. Amend 2011 tax return form Section 179 deduction, Section 179 deduction. Amend 2011 tax return form Special depreciation allowances, Claiming the Special Depreciation Allowance Straight line method, Depreciation Methods Useful life, What Rental Property Can Be Depreciated?, Property having a determinable useful life. Amend 2011 tax return form Vacant rental property, Vacant rental property. Amend 2011 tax return form Discount, bonds and notes issued at (see Original issue discount (OID)) Dividing of expenses (see Allocation of expenses) Dwelling units Definition, Dwelling unit. Amend 2011 tax return form Fair rental price, Fair rental price. Amend 2011 tax return form Personal use of, Personal Use of Dwelling Unit (Including Vacation Home), What is a day of personal use? E Easements, Decreases to basis. Amend 2011 tax return form Equipment rental expense, Rental of equipment. Amend 2011 tax return form F Fair market value (FMV), Fair market value. Amend 2011 tax return form Fair rental price, Dividing Expenses, Fair rental price. Amend 2011 tax return form Fees Loan origination fees, Points, Settlement fees and other costs. Amend 2011 tax return form Points (see Points) Settlement fees and other costs, Settlement fees and other costs. Amend 2011 tax return form Tax return preparation fees, Legal and other professional fees. Amend 2011 tax return form First-year expensing, Section 179 deduction. Amend 2011 tax return form Form 1040 Not rented for profit income, Where to report. Amend 2011 tax return form Part of property rented, Renting Part of Property Rental income and expenses, Reporting Rental Income, Expenses, and Losses Schedule E, Schedule E (Form 1040) Form 1098 Mortgage interest, Form 1098, Mortgage Interest Statement. Amend 2011 tax return form Form 4684 Casualties and thefts, How to report. Amend 2011 tax return form Form 4797 Sales of business property, How to report. Amend 2011 tax return form Form 8582 Passive activity losses, Form 8582. Amend 2011 tax return form , Form 8582 not required. Amend 2011 tax return form Free tax services, Free help with your tax return. Amend 2011 tax return form G Gains and losses At-risk rules, At-Risk Rules Casualty and theft losses, Exception for Rental Real Estate With Active Participation Limits on rental losses, Form 4562. Amend 2011 tax return form Passive activity losses, Passive Activity Limits Rental real estate activities, Exception for Rental Real Estate With Active Participation Sale of rental property, Sale or exchange of rental property. Amend 2011 tax return form , How to report. Amend 2011 tax return form General depreciation system (GDS) (see Modified Accelerated Cost Recovery System (MACRS)) H Help (see Tax help) Home Main home, Main home. Amend 2011 tax return form Use as rental property (see Use of home) I Improvements, Table 1-1. Amend 2011 tax return form Examples of Improvements (see also Repairs) Assessments for local improvements, Assessments for local improvements. Amend 2011 tax return form Basis, Increases to basis. Amend 2011 tax return form , Additions or improvements. Amend 2011 tax return form Depreciation of rented property, Rented property. Amend 2011 tax return form MACRS recovery period, Additions or improvements to property. Amend 2011 tax return form Insurance, Types of Expenses Casualty or theft loss payments, Decreases to basis. Amend 2011 tax return form Change of property to rental use, Property Changed to Rental Use Fire insurance premiums, cost basis, Settlement fees and other costs. Amend 2011 tax return form Part of property rented, Renting Part of Property Premiums paid in advance, Insurance premiums paid in advance. Amend 2011 tax return form Title insurance, cost basis, Settlement fees and other costs. Amend 2011 tax return form Interest payments, Interest expense. Amend 2011 tax return form (see also Mortgages) Loan origination fees, Points Rental expenses, Types of Expenses L Land Cost basis, Separating cost of land and buildings. Amend 2011 tax return form Depreciation, Land. Amend 2011 tax return form Leases Cancellation payments, Canceling a lease. Amend 2011 tax return form Equipment leasing, Rental of equipment. Amend 2011 tax return form Limits Passive activity losses and credits, Passive Activity Limits Rental losses, Limits on Rental Losses Loans Assumption fees, Settlement fees and other costs. Amend 2011 tax return form Charges connected with getting or refinancing, cost basis, Settlement fees and other costs. Amend 2011 tax return form Low or no interest, Loans with low or no interest. Amend 2011 tax return form Origination fees, Points Local assessments, Assessments for local improvements. Amend 2011 tax return form Losses (see Gains and losses) M Missing children, photographs of, Reminders Modified Accelerated Cost Recovery System (MACRS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Additions or improvements to property, Additions or improvements to property. Amend 2011 tax return form Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS), MACRS Depreciation, Figuring MACRS Depreciation Under ADS Basis other than cost, Basis Other Than Cost Conventions, Conventions Cost basis, Cost Basis Depreciable basis, Basis of Depreciable Property Effective date, Depreciation Methods Excluded property, Excluded Property General Depreciation System (GDS), MACRS Depreciation, Property Classes Under GDS, Figuring Your Depreciation Deduction Nonresidential rental property, Property Classes Under GDS Property used in rental activities (Table 2-1), Table 2-1. Amend 2011 tax return form MACRS Recovery Periods for Property Used in Rental Activities Recovery periods, Table 2-1. Amend 2011 tax return form MACRS Recovery Periods for Property Used in Rental Activities, 5-, 7-, or 15-year property. Amend 2011 tax return form Residential rental property, Property Classes Under GDS, Residential rental property. Amend 2011 tax return form Special depreciation allowances, Claiming the Special Depreciation Allowance Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Amend 2011 tax return form Mortgages, Expenses paid to obtain a mortgage. Amend 2011 tax return form Assumption of, cost basis, Assumption of a mortgage. Amend 2011 tax return form Change of property to rental use, Property Changed to Rental Use End of, OID, Loan or mortgage ends. Amend 2011 tax return form Interest, Interest expense. Amend 2011 tax return form , Property Changed to Rental Use, Renting Part of Property Mortgage insurance premiums, Settlement fees and other costs. Amend 2011 tax return form Part of property rented, Renting Part of Property N Nonresidential real property, Property Classes Under GDS Not-for-profit activities, Duplex. Amend 2011 tax return form O Original issue discount (OID), Points, Loan or mortgage ends. Amend 2011 tax return form P Part interest Expenses, Part interest. Amend 2011 tax return form Income, Part interest. Amend 2011 tax return form Passive activity Maximum special allowance, Maximum special allowance. Amend 2011 tax return form Personal property Rental income from, Property or services. Amend 2011 tax return form Personal use of rental property, Payments added to capital account. Amend 2011 tax return form , Personal Use of Dwelling Unit (Including Vacation Home) (see also Property changed to rental use) Placed-in-service date, Placed in Service Points, Types of Expenses, Points, Settlement fees and other costs. Amend 2011 tax return form Pre-rental expenses, Pre-rental expenses. Amend 2011 tax return form Principal residence (see Home) Profit, property not rented for, Duplex. Amend 2011 tax return form Property changed to rental use, Payments added to capital account. Amend 2011 tax return form Basis, Basis of Property Changed to Rental Use Publications (see Tax help) R Real estate professionals, Real estate professionals. Amend 2011 tax return form Real estate taxes, Real estate taxes. Amend 2011 tax return form Real property trades or businesses, Real property trades or businesses. Amend 2011 tax return form Recordkeeping requirements Travel and transportation expenses, Local transportation expenses. Amend 2011 tax return form , Travel expenses. Amend 2011 tax return form Recovery periods, Property Classes Under GDS Rent, Settlement fees and other costs. Amend 2011 tax return form Advance rent, Advance rent. Amend 2011 tax return form Fair price, Fair rental price. Amend 2011 tax return form Rental expenses, Rental Expenses Advertising, Types of Expenses Allocation between rental and personal uses, Dividing Expenses Change of property to rental use, Property Changed to Rental Use Cleaning and maintenance, Types of Expenses Commissions, Types of Expenses Depreciation, Depreciation. Amend 2011 tax return form Dwelling unit used as home, Dwelling Unit Used as a Home Equipment rental, Rental of equipment. Amend 2011 tax return form Home, property also used as, Rental of property also used as your home. Amend 2011 tax return form Improvements, Table 1-1. Amend 2011 tax return form Examples of Improvements Insurance, Types of Expenses, Insurance premiums paid in advance. Amend 2011 tax return form Interest payments, Types of Expenses, Interest expense. Amend 2011 tax return form Local transportation expenses, Types of Expenses, Local transportation expenses. Amend 2011 tax return form Part of property rented, Renting Part of Property Points, Types of Expenses, Points Pre-rental expenses, Pre-rental expenses. Amend 2011 tax return form Rental payments, Types of Expenses Repairs, Types of Expenses, Repairs and Improvements Sale of property, Vacant while listed for sale. Amend 2011 tax return form Tax return preparation fees, Legal and other professional fees. Amend 2011 tax return form Taxes, Types of Expenses Tenant, paid by, Expenses paid by tenant. Amend 2011 tax return form Travel expenses, Types of Expenses Utilities, Types of Expenses Vacant rental property, Vacant rental property. Amend 2011 tax return form Rental income Advance rent, Advance rent. Amend 2011 tax return form Cancellation of lease payments, Canceling a lease. Amend 2011 tax return form Dwelling unit used as home, Dwelling Unit Used as a Home Lease with option to buy, Lease with option to buy. Amend 2011 tax return form Not rented for profit, Not Rented for Profit Part interest, Part interest. Amend 2011 tax return form Property received from tenant, Property or services. Amend 2011 tax return form Reporting, Accrual method. Amend 2011 tax return form , Which Forms To Use Security deposit, Security deposits. Amend 2011 tax return form Services received from tenant, Property or services. Amend 2011 tax return form Uncollected rent, Uncollected rent. Amend 2011 tax return form Used as home, Rental of property also used as your home. Amend 2011 tax return form Rental losses, Exception for Rental Real Estate With Active Participation (see also Gains and losses) (see also Passive activity) Repairs, Types of Expenses, Repairs and Improvements (see also Improvements) Assessments for maintenance, Assessments for local improvements. Amend 2011 tax return form Personal use of rental property exception for days used for repairs and maintenance, Days used for repairs and maintenance. Amend 2011 tax return form S Sale of property Expenses, Vacant while listed for sale. Amend 2011 tax return form Gain or loss, Sale or exchange of rental property. Amend 2011 tax return form , How to report. Amend 2011 tax return form Main home, Sale of main home used as rental property. Amend 2011 tax return form Section 179 deductions, Section 179 deduction. Amend 2011 tax return form Security deposits, Security deposits. Amend 2011 tax return form Settlement fees, Settlement fees and other costs. Amend 2011 tax return form Shared equity financing agreements, Shared equity financing agreement. Amend 2011 tax return form Special depreciation allowances, Claiming the Special Depreciation Allowance Spouse Material participation, Participating spouse. Amend 2011 tax return form Standard mileage rates, Local transportation expenses. Amend 2011 tax return form Surveys, Settlement fees and other costs. Amend 2011 tax return form T Tables and figures Improvements, examples of (Table 1-1), Table 1-1. Amend 2011 tax return form Examples of Improvements MACRS optional tables (Table 2-2d), Table 2-2d. Amend 2011 tax return form MACRS optional tables (Tables 2-2a, 2-2b, and 2-2c), Tables 2-2a, 2-2b, and 2-2c. Amend 2011 tax return form MACRS recovery periods for property used in rental activities (Table 2-1), Table 2-1. Amend 2011 tax return form MACRS Recovery Periods for Property Used in Rental Activities Tax credits Residential energy credits, effect on basis, Decreases to basis. Amend 2011 tax return form Tax help, How To Get Tax Help Tax return preparation fees, Legal and other professional fees. Amend 2011 tax return form Taxes Deduction of, Types of Expenses Local benefit taxes, Local benefit taxes. Amend 2011 tax return form Real estate taxes, Real estate taxes. Amend 2011 tax return form Transfer taxes, Settlement fees and other costs. Amend 2011 tax return form Theft losses, Theft. Amend 2011 tax return form Title insurance, Settlement fees and other costs. Amend 2011 tax return form Transfer taxes, Settlement fees and other costs. Amend 2011 tax return form Travel and transportation expenses Local transportation expenses, Types of Expenses, Local transportation expenses. Amend 2011 tax return form Recordkeeping, Travel expenses. Amend 2011 tax return form Rental expenses, Types of Expenses Standard mileage rate, Local transportation expenses. Amend 2011 tax return form U Uncollected rent Income, Uncollected rent. Amend 2011 tax return form Use of home Before or after renting, Days used as a main home before or after renting. Amend 2011 tax return form Change to rental use, Property Changed to Rental Use Days of personal use, What is a day of personal use? Fair rental price, Fair rental price. Amend 2011 tax return form Passive activity rules exception, Exception for Personal Use of Dwelling Unit Personal use as dwelling unit, Personal Use of Dwelling Unit (Including Vacation Home) Utilities, Types of Expenses, Increases to basis. Amend 2011 tax return form V Vacant rental property, Vacant rental property. Amend 2011 tax return form Vacation homes Dwelling unit, Dwelling unit. Amend 2011 tax return form Fair rental price, Fair rental price. Amend 2011 tax return form Personal use of, Personal Use of Dwelling Unit (Including Vacation Home) Valuation Fair market value, Fair market value. Amend 2011 tax return form Prev  Up     Home   More Online Publications