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Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Example for a return beginning with an alpha character:
To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
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Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2013.


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Where to File Addresses for Taxpayers and Tax Professionals by State 

 

Page Last Reviewed or Updated: 09-Dec-2013

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