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Can I Do My 2012 Taxes Now

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Can I Do My 2012 Taxes Now

Can i do my 2012 taxes now Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. Can i do my 2012 taxes now Ordering forms and publications. Can i do my 2012 taxes now Tax questions. Can i do my 2012 taxes now Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. Can i do my 2012 taxes now irs. Can i do my 2012 taxes now gov/pub970. Can i do my 2012 taxes now What's New Lifetime learning credit. Can i do my 2012 taxes now  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Can i do my 2012 taxes now You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Can i do my 2012 taxes now This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). Can i do my 2012 taxes now For more information, see chapter 3, Lifetime Learning Credit . Can i do my 2012 taxes now Business deduction for work-related education. Can i do my 2012 taxes now  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. Can i do my 2012 taxes now 5 cents per mile. Can i do my 2012 taxes now See chapter 12, Business Deduction for Work-Related Education , for more information. Can i do my 2012 taxes now Reminders Form 1098-T, Tuition Statement. Can i do my 2012 taxes now  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. Can i do my 2012 taxes now In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. Can i do my 2012 taxes now An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. Can i do my 2012 taxes now However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. Can i do my 2012 taxes now In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. Can i do my 2012 taxes now The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Can i do my 2012 taxes now Hope Scholarship Credit. Can i do my 2012 taxes now  For 2013, the Hope Scholarship Credit is not available. Can i do my 2012 taxes now However, you may be able to claim an American opportunity or lifetime learning credit. Can i do my 2012 taxes now See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. Can i do my 2012 taxes now Estimated tax payments. Can i do my 2012 taxes now  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. Can i do my 2012 taxes now For more information, see Publication 505, Tax Withholding and Estimated Tax. Can i do my 2012 taxes now Photographs of missing children. Can i do my 2012 taxes now  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Can i do my 2012 taxes now Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can i do my 2012 taxes now You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Can i do my 2012 taxes now Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Can i do my 2012 taxes now Most benefits apply only to higher education. Can i do my 2012 taxes now What is in this publication. Can i do my 2012 taxes now    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. Can i do my 2012 taxes now   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . Can i do my 2012 taxes now These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. Can i do my 2012 taxes now    Ten other types of benefits are explained in chapters 4 through 12. Can i do my 2012 taxes now These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. Can i do my 2012 taxes now Note. Can i do my 2012 taxes now You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. Can i do my 2012 taxes now Comparison table. Can i do my 2012 taxes now   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. Can i do my 2012 taxes now This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. Can i do my 2012 taxes now When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. Can i do my 2012 taxes now If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. Can i do my 2012 taxes now Analyzing your tax withholding. Can i do my 2012 taxes now   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. Can i do my 2012 taxes now Also, you may want to recheck your withholding during the year if your personal or financial situation changes. Can i do my 2012 taxes now See Publication 919, How Do I Adjust My Tax Withholding, for more information. Can i do my 2012 taxes now Glossary. Can i do my 2012 taxes now   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. Can i do my 2012 taxes now Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. Can i do my 2012 taxes now   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. Can i do my 2012 taxes now For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. Can i do my 2012 taxes now   Many of the terms used in the publication are defined in the glossary near the end of the publication. Can i do my 2012 taxes now The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. Can i do my 2012 taxes now Comments and suggestions. Can i do my 2012 taxes now   We welcome your comments about this publication and your suggestions for future editions. Can i do my 2012 taxes now   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Can i do my 2012 taxes now NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can i do my 2012 taxes now Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can i do my 2012 taxes now   You can send your comments from www. Can i do my 2012 taxes now irs. Can i do my 2012 taxes now gov/formspubs/. Can i do my 2012 taxes now Click on “More Information” and then on “Comment on Tax Forms and Publications”. Can i do my 2012 taxes now   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Can i do my 2012 taxes now Ordering forms and publications. Can i do my 2012 taxes now   Visit www. Can i do my 2012 taxes now irs. Can i do my 2012 taxes now gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Can i do my 2012 taxes now Internal Revenue Service 1201 N. Can i do my 2012 taxes now Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Can i do my 2012 taxes now   If you have a tax question, check the information available on IRS. Can i do my 2012 taxes now gov or call 1-800-829-1040. Can i do my 2012 taxes now We cannot answer tax questions sent to either of the above addresses. Can i do my 2012 taxes now Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. Can i do my 2012 taxes now S. Can i do my 2012 taxes now Individual Income Tax Return 1040A U. Can i do my 2012 taxes now S. Can i do my 2012 taxes now Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Can i do my 2012 taxes now S. Can i do my 2012 taxes now Nonresident Alien Income Tax Return 1040NR-EZ U. Can i do my 2012 taxes now S. Can i do my 2012 taxes now Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. Can i do my 2012 taxes now S. Can i do my 2012 taxes now Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. Can i do my 2012 taxes now Prev  Up  Next   Home   More Online Publications
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Problem Alerts

Consumer Alerts

Please note that the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

  • ‪If you get an unsolicited email that appears to be from the IRS or a specific IRS component, such as EFTPS, please report it by sending it to phishing@irs.gov. ‪
  • If you find a suspicious website that claims to be the IRS, please send the site’s URL by email to phishing@irs.gov, using the subject line: suspicious website.

For more information on phishing scams, please see Protect Your Personal Information and  Suspicious e-Mails and Identity Theft.

October 2012
Don't Fall for Phony IRS Websites

The IRS warns consumers about a new tax scam that uses a website that mimics the IRS e-Services online registration page.

‪The actual IRS e-Services page offers web-based products for tax preparers, not the general public. The phony web page looks almost identical to the real one.

The IRS gets many reports of fake websites like this. Criminals use these sites to lure people into providing personal and financial information that may be used to steal the victim’s money or identity.

June 2012
Beware of Phony Email from DFAS

Taxpayers should be on the lookout for a new, email-based phishing scam circulating that targets Department of Defense military members, retirees and civilian employees. The email appears to come from Defense Finance and Accounting Services and displays a .mil email address. The email states that those receiving disability compensation from the Department of Veterans Affairs (VA) may be able to obtain additional funds from the IRS. Email recipients are then asked to send various VA and IRS documents containing their personal and financial information, such as copies of VA award letters or their income tax returns, to an address in Florida.

The information on these documents is then used by the scammers to commit identity theft. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards or apply for new loans, credit cards, services or benefits in the victim’s name.

For more information on phishing scams, please see Suspicious e-Mails and Identity Theft.

November 2011
The IRS Warns of Scam Emails

Update Nov. 10, 2011 — A suspected phishing email on the Employer Identification Number (EIN), claiming to come from the IRS Office of Professional Responsibility, is currently circulating. This email was not sent by the IRS. For more information, see Latest News from Office of Professional Responsibility (OPR).

The IRS does not send unsolicited e-mail to taxpayers either about their tax accounts or requesting sensitive personal and financial information.       

Nevertheless, taxpayers do receive e-mails claiming to come from the IRS, sometimes containing a real or made-up employee name, address and similar information to make an e-mail seem credible.    

These e-mails usually are scams whose purpose is to obtain personal and financial information — such as name, Social Security number, bank account and credit card or even PIN numbers — from taxpayers which can be used by the scammers to commit identity theft. Identity thieves use the data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns and more.

Typically, IRS-impersonation scam e-mails state that the IRS needs certain personal and financial information to process a tax return, tax payment or refund. They may claim the e-mail recipient is being audited. They may mention specific monetary amounts or genuine programs, such as the Electronic Federal Tax Payment System (EFTPS), to add credible detail to the scam. The e-mails often contain links or attachments to what appears to be the IRS web site or an IRS form. However genuine in appearance, these phonies are designed to elicit the information the scammers are looking for.

Alternatively, a link in a scam e-mail may download malicious software onto the taxpayer's computer when clicked. The software is often designed to search out and send back to the scammer personal and financial information contained on the taxpayer's computer or obtained through keystrokes that the scammer can use to commit identity theft.             

 



 

Page Last Reviewed or Updated: 27-Sep-2013

The Can I Do My 2012 Taxes Now

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