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File Free TaxesFile free taxes Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. File free taxes Tax questions. File free taxes Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. File free taxes irs. File free taxes gov/pub503. File free taxes Reminders Taxpayer identification number needed for each qualifying person. File free taxes You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. File free taxes See Taxpayer identification number under Qualifying Person Test, later. File free taxes You may have to pay employment taxes. File free taxes If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. File free taxes 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. File free taxes See Employment Taxes for Household Employers, later. File free taxes Photographs of missing children. File free taxes The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File free taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File free taxes 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. File free taxes Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. File free taxes It explains how to figure and claim the credit. File free taxes You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. File free taxes The credit can be up to 35% of your expenses. File free taxes To qualify, you must pay these expenses so you can work or look for work. File free taxes This publication also discusses some of the employment tax rules for household employers. File free taxes Dependent care benefits. File free taxes If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. File free taxes You must complete Form 2441, Part III, before you can figure the amount of your credit. File free taxes See Dependent Care Benefits under How To Figure the Credit, later. File free taxes Comments and suggestions. File free taxes We welcome your comments about this publication and your suggestions for future editions. File free taxes You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File free taxes NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File free taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File free taxes You can send your comments from www. File free taxes irs. File free taxes gov/formspubs/. File free taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. File free taxes ” 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. File free taxes Ordering forms and publications. File free taxes Visit www. File free taxes irs. File free taxes 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. File free taxes Internal Revenue Service 1201 N. File free taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File free taxes If you have a tax question, check the information available on IRS. File free taxes gov or call 1-800-829-1040. File free taxes We cannot answer tax questions sent to either of the above addresses. File free taxes Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. File free taxes Prev Up Next Home More Online Publications
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