File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free Tax Filing Online State And Federal

2010 1040ez Tax FormFile An Amended Tax ReturnWww Freefilefillableforms ComTax Amend FormHow To File TaxesFederal Tax Income ReturnIrs E File 2011Free Federal Tax Filing 2012Tax File ExtensionH And R Block File For FreeTax Form EzFree 1040x Software2011 Irs Form 1040Unemployment TaxDid Not File 2011 TaxesWww H&rblock ComHr Block Online Free Tax Filing1040x FileState Returns2011 1040ez InstructionsIrs Forms1040ez2013 FormFile 2006 Tax Return Free1040ez Tax FormNeed 2010 Taxes1040ez Printable Tax Forms1040ez 2011 FormE File 2012 Federal TaxesState Tax Return Free FilingStudent Taxes 2013School Tax FormsHow To Fill Out An Amended Tax FormIrs.gov Form 1040xFree Tax Preparation H&r BlockFile State Taxes1040x OnlineHow To Fill Out The 1040x FormFile 2012 Taxes Free OnlineHow To Fill Out A 1040ezFreetaxusa2011

Free Tax Filing Online State And Federal

Free tax filing online state and federal Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Free tax filing online state and federal Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Free tax filing online state and federal Aged, home for, Home for the aged. Free tax filing online state and federal Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Free tax filing online state and federal Alumni association, Alumni association. Free tax filing online state and federal Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Free tax filing online state and federal Conformed copy, Conformed copy. Free tax filing online state and federal Description of activities, Description of activities. Free tax filing online state and federal Employer identification number, Required Inclusions Financial data, Financial data. Free tax filing online state and federal Organizing documents, Organizing documents. Free tax filing online state and federal Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Free tax filing online state and federal , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Free tax filing online state and federal Attribution, special rules, Special rules of attribution. Free tax filing online state and federal B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Free tax filing online state and federal Bureau defined, Bureau defined. Free tax filing online state and federal Burial benefit insurance, Burial and funeral benefit insurance organization. Free tax filing online state and federal Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Free tax filing online state and federal C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Free tax filing online state and federal Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Free tax filing online state and federal Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Free tax filing online state and federal Integrated auxiliaries, Integrated auxiliaries. Free tax filing online state and federal Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Free tax filing online state and federal CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Free tax filing online state and federal Comments, Comments and suggestions. Free tax filing online state and federal Community association, Other organizations. Free tax filing online state and federal Community nursing bureau, Community nursing bureau. Free tax filing online state and federal Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Free tax filing online state and federal Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Free tax filing online state and federal Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Free tax filing online state and federal Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Free tax filing online state and federal E Educational organizations, Educational Organizations, Educational organizations. Free tax filing online state and federal Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Free tax filing online state and federal Estimated tax, Estimated tax. Free tax filing online state and federal Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Free tax filing online state and federal Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Free tax filing online state and federal Family members, Family members. Free tax filing online state and federal Substantial influence, Persons not considered to have substantial influence. Free tax filing online state and federal Disregarded benefits, Disregarded benefits. Free tax filing online state and federal Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Free tax filing online state and federal , Exception. Free tax filing online state and federal Excise tax, Excise tax on excess benefit transactions. Free tax filing online state and federal Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Free tax filing online state and federal Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Free tax filing online state and federal Excise tax Black lung benefit trust, Excise taxes. Free tax filing online state and federal Lobbying expenditures, Tax on excess expenditures to influence legislation. Free tax filing online state and federal , Tax on disqualifying lobbying expenditures. Free tax filing online state and federal Political expenditures, Excise taxes on political expenditures. Free tax filing online state and federal Private foundations, Excise taxes on private foundations. Free tax filing online state and federal , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Free tax filing online state and federal Extensions of time, Extensions of time for filing. Free tax filing online state and federal F Facts and circumstances test, Facts and circumstances test. Free tax filing online state and federal Fair market value, estimate of, Good faith estimate of fair market value (FMV). Free tax filing online state and federal Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Free tax filing online state and federal , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Free tax filing online state and federal , Information required for subordinate organizations. Free tax filing online state and federal , Annual Information Return, Form 1023. Free tax filing online state and federal , Organizations Not Required To File Form 1023, Private Schools, When to file application. Free tax filing online state and federal , Lobbying Expenditures, Volunteer fire companies. Free tax filing online state and federal 1024, Forms Required, Application made under wrong paragraph of section 501(c). Free tax filing online state and federal , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Free tax filing online state and federal , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Free tax filing online state and federal 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Free tax filing online state and federal 2848, Power of attorney. Free tax filing online state and federal , Representation. Free tax filing online state and federal 4720, Tax on excess expenditures to influence legislation. Free tax filing online state and federal 5578, Certification. Free tax filing online state and federal 5768, Making the election. Free tax filing online state and federal 6069, Tax treatment of donations. Free tax filing online state and federal 8274, FICA tax exemption election. Free tax filing online state and federal 8282, Dispositions of donated property. Free tax filing online state and federal 8283, Form 8283. Free tax filing online state and federal 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Free tax filing online state and federal 8821, Representation. Free tax filing online state and federal 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Free tax filing online state and federal 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Free tax filing online state and federal 990-PF, Form 990-PF, Excise taxes on private foundations. Free tax filing online state and federal , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Free tax filing online state and federal W–2, Revoking the election. Free tax filing online state and federal Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Free tax filing online state and federal , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Free tax filing online state and federal Funeral benefit insurance, Burial and funeral benefit insurance organization. Free tax filing online state and federal G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Free tax filing online state and federal Good faith determinations, What's New, New organization. Free tax filing online state and federal Governmental unit, Governmental units. Free tax filing online state and federal Grant Distinguished from gross receipts, Grants. Free tax filing online state and federal Exclusion for unusual grant, Unusual grants. Free tax filing online state and federal , Unusual grants. Free tax filing online state and federal From public charity, Grants from public charities. Free tax filing online state and federal , Grants from public charities. Free tax filing online state and federal Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Free tax filing online state and federal Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Free tax filing online state and federal Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Free tax filing online state and federal Homeowners' association, Homeowners' associations. Free tax filing online state and federal Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Free tax filing online state and federal , Hospitals and medical research organizations. Free tax filing online state and federal I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Free tax filing online state and federal Instrumentalities, Instrumentalities. Free tax filing online state and federal Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Free tax filing online state and federal , Labor Organizations Law, public interest, Public-interest law firms. Free tax filing online state and federal Legislative activity, Lobbying Expenditures, Legislative activity. Free tax filing online state and federal Listed transaction, Prohibited tax shelter transaction. Free tax filing online state and federal Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Free tax filing online state and federal Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Free tax filing online state and federal M Medical research organization, Medical research organization. Free tax filing online state and federal Medicare and Medicaid payments, Medicare and Medicaid payments. Free tax filing online state and federal Membership fee, Membership fees. Free tax filing online state and federal , Membership fees distinguished from gross receipts. Free tax filing online state and federal Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Free tax filing online state and federal O One-third support test, One-third support test. Free tax filing online state and federal Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Free tax filing online state and federal Distribution, Distribution. Free tax filing online state and federal Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Free tax filing online state and federal Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Free tax filing online state and federal , Penalties. Free tax filing online state and federal , Penalty. Free tax filing online state and federal Failure to file, Penalties for failure to file. Free tax filing online state and federal Perpetual care organization, Perpetual care organization. Free tax filing online state and federal Political activity, Dues Used for Lobbying or Political Activities, Political activity. Free tax filing online state and federal , Political activity. Free tax filing online state and federal Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Free tax filing online state and federal Preferred stock, Common and preferred stock. Free tax filing online state and federal Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Free tax filing online state and federal Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Free tax filing online state and federal Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Free tax filing online state and federal Prohibited reportable transactions, Prohibited tax shelter transaction. Free tax filing online state and federal Subsequently listed transaction, Subsequently listed transaction. Free tax filing online state and federal Tax-exempt entities, Tax-exempt entities. Free tax filing online state and federal Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Free tax filing online state and federal Grant from, Grants from public charities. Free tax filing online state and federal Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Free tax filing online state and federal , One-third support test. Free tax filing online state and federal Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Free tax filing online state and federal Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Free tax filing online state and federal , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Free tax filing online state and federal Ten-percent-of-support, Ten-percent-of-support requirement. Free tax filing online state and federal R Racial composition, How to determine racial composition. Free tax filing online state and federal Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Free tax filing online state and federal Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Free tax filing online state and federal Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Free tax filing online state and federal Scholarships, Scholarships. Free tax filing online state and federal School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Free tax filing online state and federal Social clubs, Organizations subject to requirements. Free tax filing online state and federal , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Free tax filing online state and federal , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Free tax filing online state and federal Sports organization, amateur, Qualified amateur sports organization. Free tax filing online state and federal State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Free tax filing online state and federal Suggestions, Comments and suggestions. Free tax filing online state and federal Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Free tax filing online state and federal , Support from a governmental unit. Free tax filing online state and federal , Support from the general public. Free tax filing online state and federal Support test, One-third support test. Free tax filing online state and federal Facts and circumstances, Facts and circumstances test. Free tax filing online state and federal One-third, One-third support test. Free tax filing online state and federal Public charity, One-third support test. Free tax filing online state and federal Supporting organization, Supporting organization transactions occurring after July 25, 2006. Free tax filing online state and federal T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Free tax filing online state and federal , Unusual grants. Free tax filing online state and federal User fee, Power of attorney. Free tax filing online state and federal , User fee. Free tax filing online state and federal V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Free tax filing online state and federal W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Free tax filing online state and federal Withholding information from public, Requests for withholding of information from the public. Free tax filing online state and federal Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Free tax filing online state and federal Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

The American Recovery and Reinvestment Act of 2009

Contractor Name

Award #

Category

Obligated Value

Date of Award

Presidio Networked Solutions, Inc. TIRNO-99-Z-00002, DO 00731, Modification 0045

Tax Provisions

$535,500.00

01/12/2011

Macro International TIRNO-05-Z-00012, DO 0030 HCTC $52,008.00

09/22/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0020

Tax Provisions

$32,269.00

06/23/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0013 Tax Provisions $0.00

04/27/2010

Information Systems Consulting Group TIRNO-06-D-00024, DO 0006, Modification 0002 HCTC $88,707.20

04/12/2010

Lockheed Martin TIRNO-06-D-00013, DO 0030, Modification 0009

Tax Provisions

$27,963.00

12/22/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0019 HCTC $13,790,162.00

12/14/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0018 HCTC $60,000.00

09/29/2009

AT&T TIRNO-04-Z-00007, DO 0110

Tax Provisions

$520,159.00

09/29/2009

Macro International TIRNO-05-Z-00012, DO 0026, Modification 0002 HCTC $98,312.00

09/15/2009

Accenture LLP TIRNO-06-D-00006, DO 0008, Modification 0013 HCTC $20,000.00

 04/17/2009

Page Last Reviewed or Updated: 03-Feb-2014

The Free Tax Filing Online State And Federal

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