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H&r block free file 2012 Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. H&r block free file 2012 Tax questions. H&r block free file 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. H&r block free file 2012 irs. H&r block free file 2012 gov/pub503. H&r block free file 2012 Reminders Taxpayer identification number needed for each qualifying person. H&r block free file 2012  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. H&r block free file 2012 See Taxpayer identification number under Qualifying Person Test, later. H&r block free file 2012 You may have to pay employment taxes. H&r block free file 2012  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. H&r block free file 2012 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. H&r block free file 2012 See Employment Taxes for Household Employers, later. H&r block free file 2012 Photographs of missing children. H&r block free file 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block free file 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block free file 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block free file 2012 Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. H&r block free file 2012 It explains how to figure and claim the credit. H&r block free file 2012 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. H&r block free file 2012 The credit can be up to 35% of your expenses. H&r block free file 2012 To qualify, you must pay these expenses so you can work or look for work. H&r block free file 2012 This publication also discusses some of the employment tax rules for household employers. H&r block free file 2012 Dependent care benefits. H&r block free file 2012   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. H&r block free file 2012 You must complete Form 2441, Part III, before you can figure the amount of your credit. H&r block free file 2012 See Dependent Care Benefits under How To Figure the Credit, later. H&r block free file 2012 Comments and suggestions. H&r block free file 2012   We welcome your comments about this publication and your suggestions for future editions. H&r block free file 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block free file 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block free file 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block free file 2012   You can send your comments from www. H&r block free file 2012 irs. H&r block free file 2012 gov/formspubs/. H&r block free file 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. H&r block free file 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block free file 2012 Ordering forms and publications. H&r block free file 2012   Visit www. H&r block free file 2012 irs. H&r block free file 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block free file 2012 Internal Revenue Service 1201 N. H&r block free file 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block free file 2012   If you have a tax question, check the information available on IRS. H&r block free file 2012 gov or call 1-800-829-1040. H&r block free file 2012 We cannot answer tax questions sent to either of the above addresses. H&r block free file 2012 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. H&r block free file 2012 Prev  Up  Next   Home   More Online Publications

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IRB 2009-15 pdf
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IRB 2009-14 html

IRB 2009-14 pdf
April 6, 2009
IRB 2009-13 html

IRB 2009-13 pdf
March 30, 2009
IRB 2009-12 html

IRB 2009-12 pdf
March 23, 2009
IRB 2009-11 html

IRB 2009-11 pdf
March 16, 2009
IRB 2009-10 html

IRB 2009-10 pdf
March 9, 2009
IRB 2009-9 html

IRB 2009-9 pdf
March 2, 2009
IRB 2009-8 html

IRB 2009-8 pdf
February 23, 2009
IRB 2009-7 html

IRB 2009-7 pdf
February 17, 2009
IRB 2009-6 html

IRB 2009-6 pdf
February 9, 2009
IRB 2009-5 html

IRB 2009-5 pdf
February 2, 2009
IRB 2009-4 html

IRB 2009-4 pdf
January 26, 2009
IRB 2009-3 html

IRB 2009-3 pdf
January 21, 2009
IRB 2009-2 html

IRB 2009-2 pdf
January 12, 2009
IRB 2009-1 html

IRB 2009-1 pdf
January 5, 2009
IRB 2008-52 html

IRB 2008-52 pdf
December 29, 2008
IRB 2008-51 html

IRB 2008-51 pdf
December 22, 2008
IRB 2008-50 html

IRB 2008-50 pdf
December 15, 2008
IRB 2008-49 html

IRB 2008-49 pdf
December 8, 2008
IRB 2008-48 html

IRB 2008-48 pdf
December 1, 2008
IRB 2008-47 html

IRB 2008-47 pdf
November 24, 2008
IRB 2008-46 html

IRB 2008-46 pdf
November 17, 2008
IRB 2008-45 html

IRB 2008-45 pdf
November 10, 2008
IRB 2008-44 html

IRB 2008-44 pdf
November 3, 2008
IRB 2008-43 html

IRB 2008-43 pdf
October 27, 2008
IRB 2008-42 html

IRB 2008-42 pdf
October 20, 2008
IRB 2008-41 html

IRB 2008-41 pdf
October 14, 2008
IRB 2008-40 html

IRB 2008-40 pdf
October 6, 2008
IRB 2008-39 html

IRB 2008-39 pdf
September 29, 2008
IRB 2008-38 html

IRB 2008-38 pdf
September 22, 2008
IRB 2008-37 html

IRB 2008-37 pdf
September 15, 2008
IRB 2008-36 html

IRB 2008-36 pdf
September 8, 2008
IRB 2008-35 html

IRB 2008-35 pdf
September 2, 2008
IRB 2008-34 html

IRB 2008-34 pdf
August 25, 2008
IRB 2008-33 html

IRB 2008-33 pdf
August 18, 2008
IRB 2008-32 html

IRB 2008-32 pdf
August 11, 2008
IRB 2008-31 html

IRB 2008-31 pdf
August 4, 2008
IRB 2008-30 html

IRB 2008-30 pdf
July 28, 2008
IRB 2008-29 html

IRB 2008-29 pdf
July 21, 2008
IRB 2008-28 html

IRB 2008-28 pdf
July 14, 2008
IRB 2008-27 html

IRB 2008-27 pdf
July 7, 2008
IRB 2008-26 html

IRB 2008-26 pdf
June 30, 2008
IRB 2008-25 html

IRB 2008-25 pdf
June 23, 2008
IRB 2008-24 html

IRB 2008-24 pdf
June 16, 2008
IRB 2008-23 html

IRB 2008-23 pdf
June 9, 2008
IRB 2008-22 html

IRB 2008-22 pdf
June 2, 2008
IRB 2008-21 html

IRB 2008-21 pdf
May 27, 2008
IRB 2008-20 html

IRB 2008-20 pdf
May 19, 2008
IRB 2008-19 html

IRB 2008-19 pdf
May 12, 2008
IRB 2008-18 html

IRB 2008-18 pdf
May 5, 2008
IRB 2008-17 html

IRB 2008-17 pdf
April 28, 2008
IRB 2008-16 html

IRB 2008-16 pdf
April 21, 2008
IRB 2008-15 html

IRB 2008-15 pdf
April 14, 2008
IRB 2008-14 html

IRB 2008-14 pdf
April 7, 2008
IRB 2008-13 html

IRB 2008-13 pdf
March 31, 2008
IRB 2008-12 html

IRB 2008-12 pdf
March 24, 2008
IRB 2008-11 html

IRB 2008-11 pdf
March 17, 2008
IRB 2008-10 html

IRB 2008-10 pdf
March 10, 2008
IRB 2008-9 html

IRB 2008-9 pdf
March 3, 2008
IRB 2008-8 html

IRB 2008-8 pdf
February 25, 2008
IRB 2008-7 html

IRB 2008-7 pdf
February 19, 2008
IRB 2008-6 html

IRB 2008-6 pdf
February 11, 2008
IRB 2008-5 html

IRB 2008-5 pdf
February 4, 2008
IRB 2008-4 html

IRB 2008-4 pdf
January 28, 2008
IRB 2008-3 html

IRB 2008-3 pdf
January 22, 2008
IRB 2008-2 html

IRB 2008-2 pdf
January 14, 2008
IRB 2008-1 html

IRB 2008-1 pdf
January 7, 2008
IRB 2007-52 html

IRB 2007-52 pdf
December 26, 2007
IRB 2007-51 html

IRB 2007-51 pdf
December 17, 2007
IRB 2007-50 html

IRB 2007-50 pdf
December 10, 2007
IRB 2007-49 html

IRB 2007-49 pdf
December 3, 2007
IRB 2007-48 html

IRB 2007-48 pdf
November 26, 2007
IRB 2007-47 html

IRB 2007-47 pdf
November 19, 2007
IRB 2007-46 html

IRB 2007-46 pdf
November 13, 2007
IRB 2007-45 html

IRB 2007-45 pdf
November 5, 2007
IRB 2007-44 html

IRB 2007-44 pdf
October 29, 2007
IRB 2007-43 html

IRB 2007-43 pdf
October 22, 2007
IRB 2007-42 html

IRB 2007-42 pdf
October 15, 2007
IRB 2007-41 html

IRB 2007-41 pdf
October 9, 2007
IRB 2007-40 html

IRB 2007-40 pdf
October 1, 2007
IRB 2007-39 html

IRB 2007-39 pdf
September 24, 2007
IRB 2007-38 html

IRB 2007-38 pdf
September 17, 2007
IRB 2007-37 html

IRB 2007-37 pdf
September 10, 2007
IRB 2007-36 html

IRB 2007-36 pdf
September 4, 2007
IRB 2007-35 html

IRB 2007-35 pdf
August 27, 2007
IRB 2007-34 html

IRB 2007-34 pdf
August 20, 2007
IRB 2007-33 html

IRB 2007-33 pdf
August 13, 2007
IRB 2007-32 html

IRB 2007-32 pdf
August 6, 2007
IRB 2007-31 html

IRB 2007-31 pdf
July 30, 2007
IRB 2007-30 html

IRB 2007-30 pdf
July 23, 2007
IRB 2007-29 html

IRB 2007-29 pdf
July 16, 2007
IRB 2007-28 html

IRB 2007-28 pdf
July 9, 2007
IRB 2007-27 html

IRB 2007-27 pdf
July 2, 2007
IRB 2007-26 html

IRB 2007-26 pdf
June 25, 2007
IRB 2007-25 html

IRB 2007-25 pdf
June 18, 2007
IRB 2007-24 html

IRB 2007-24 pdf
June 11, 2007
IRB 2007-23 html

IRB 2007-23 pdf
June 4, 2007
IRB 2007-22 html

IRB 2007-22 pdf
May 29, 2007
IRB 2007-21 html

IRB 2007-21 pdf
May 21, 2007
IRB 2007-20 html

IRB 2007-20 pdf
May 14, 2007
IRB 2007-19 html

IRB 2007-19 pdf
May 7, 2007
IRB 2007-18 html

IRB 2007-18 pdf
April 30, 2007
IRB 2007-17 html

IRB 2007-17 pdf
April 23, 2007
IRB 2007-16 html

IRB 2007-16 pdf
April 16, 2007
IRB 2007-15 html

IRB 2007-15 pdf
April 9, 2007
IRB 2007-14 html

IRB 2007-14 pdf
April 2, 2007
IRB 2007-13 html

IRB 2007-13 pdf
March 26, 2007
IRB 2007-12 html

IRB 2007-12 pdf
March 19, 2007
IRB 2007-11 html

IRB 2007-11 pdf
March 12, 2007
IRB 2007-10 html

IRB 2007-10 pdf
March 5, 2007
IRB 2007-9 html

IRB 2007-9 pdf
February 26, 2007
IRB 2007-8 html

IRB 2007-8 pdf
February 20, 2007
IRB 2007-7 html

IRB 2007-7 pdf
February 12, 2007
IRB 2007-6 html

IRB 2007-6 pdf
February 5, 2007
IRB 2007-5 html

IRB 2007-5 pdf
January 29, 2007
IRB 2007-4 html

IRB 2007-4 pdf
January 22, 2007
IRB 2007-3 html

IRB 2007-3 pdf
January 16, 2007
IRB 2007-2 html

IRB 2007-2 pdf
January 8, 2007
IRB 2007-1 html

IRB 2007-1 pdf
January 2, 2007
IRB 2006-52 html

IRB 2006-52 pdf
December 26, 2006
IRB 2006-51 html

IRB 2006-51 pdf
December 18, 2006
IRB 2006-50 html

IRB 2006-50 pdf
December 11, 2006
IRB 2006-49 html

IRB 2006-49 pdf
December 4, 2006
IRB 2006-48 html

IRB 2006-48 pdf
November 27, 2006
IRB 2006-47 html

IRB 2006-47 pdf
November 20, 2006
IRB 2006-46 html

IRB 2006-46 pdf
November 13, 2006
IRB 2006-45 html

IRB 2006-45 pdf
November 6, 2006
IRB 2006-44 html

IRB 2006-44 pdf
October 30, 2006
IRB 2006-43 html

IRB 2006-43 pdf
October 23, 2006
IRB 2006-42 html

IRB 2006-42 pdf
October 16, 2006
IRB 2006-41 html

IRB 2006-41 pdf
October 10, 2006
IRB 2006-40 html

IRB 2006-40 pdf
October 2, 2006
IRB 2006-39 html

IRB 2006-39 pdf
September 25, 2006
IRB 2006-38 html

IRB 2006-38 pdf
September 18, 2006
IRB 2006-37 html

IRB 2006-37 pdf
September 11, 2006
IRB 2006-36 html

IRB 2006-36 pdf
September 5, 2006
IRB 2006-35 html

IRB 2006-35 pdf
August 28, 2006
IRB 2006-34 html

IRB 2006-34 pdf
August 21, 2006
IRB 2006-33 html

IRB 2006-33 pdf
August 14, 2006
IRB 2006-32 html

IRB 2006-32 pdf
August 7, 2006
IRB 2006-31 html

IRB 2006-31 pdf
July 31, 2006
IRB 2006-30 html

IRB 2006-30 pdf
July 24, 2006
IRB 2006-29 html

IRB 2006-29 pdf
July 17, 2006
IRB 2006-28 html

IRB 2006-28 pdf
July 10, 2006
IRB 2006-27 html

IRB 2006-27 pdf
July 3, 2006
IRB 2006-26 html

IRB 2006-26 pdf
June 26, 2006
IRB 2006-25 html

IRB 2006-25 pdf
June 19, 2006
IRB 2006-24 html

IRB 2006-24 pdf
June 12, 2006
IRB 2006-23 html

IRB 2006-23 pdf
June 5, 2006
IRB 2006-22 html

IRB 2006-22 pdf
May 30, 2006
IRB 2006-21 html

IRB 2006-21 pdf
May 22, 2006
IRB 2006-20 html

IRB 2006-20 pdf
May 15, 2006
IRB 2006-19 html

IRB 2006-19 pdf
May 8, 2006
IRB 2006-18 html

IRB 2006-18 pdf
May 1, 2006
IRB 2006-17 html

IRB 2006-17 pdf
April 24, 2006
IRB 2006-16 html

IRB 2006-16 pdf
April 17, 2006
IRB 2006-15 html

IRB 2006-15 pdf
April 10, 2006
IRB 2006-14 html

IRB 2006-14 pdf
April 3, 2006
IRB 2006-13 html

IRB 2006-13 pdf
March 27, 2006
IRB 2006-12 html

IRB 2006-12 pdf
March 20, 2006
IRB 2006-11 html

IRB 2006-11 pdf
March 13, 2006
IRB 2006-10 html

IRB 2006-10 pdf
March 6, 2006
IRB 2006-9 html

IRB 2006-9 pdf
February 27, 2006
IRB 2006-8 html

IRB 2006-8 pdf
February 21, 2006
IRB 2006-7 html

IRB 2006-7 pdf
February 13, 2006
IRB 2006-6 html

IRB 2006-6 pdf
February 6, 2006
IRB 2006-5 html

IRB 2006-5 pdf
January 30, 2006
IRB 2006-4 html

IRB 2006-4 pdf
January 23, 2006
IRB 2006-3 html

IRB 2006-3 pdf
January 17, 2006
IRB 2006-2 html

IRB 2006-2 pdf
January 9, 2006
IRB 2006-1 html

IRB 2006-1 pdf
January 3, 2006
IRB 2005-52 html

IRB 2005-52 pdf
December 27, 2005
IRB 2005-51 html

IRB 2005-51 pdf
December 19, 2005
IRB 2005-50 html

IRB 2005-50 pdf
December 12, 2005
IRB 2005-49 html

IRB 2005-49 pdf
December 5, 2005
IRB 2005-48 html

IRB 2005-48 pdf
November 28, 2005
IRB 2005-47 html

IRB 2005-47 pdf
November 21, 2005
IRB 2005-46 html

IRB 2005-46 pdf
November 14, 2005
IRB 2005-45 html

IRB 2005-45 pdf
November 7, 2005
IRB 2005-44 html

IRB 2005-44 pdf
October 31, 2005
IRB 2005-43 html

IRB 2005-43 pdf
October 24, 2005
IRB 2005-42 html

IRB 2005-42 pdf
October 17, 2005
IRB 2005-41 html

IRB 2005-41 pdf
October 11, 2005
IRB 2005-40 html

IRB 2005-40 pdf
October 3, 2005
IRB 2005-39 html

IRB 2005-39 pdf
September 26, 2005
IRB 2005-38 html

IRB 2005-38 pdf
September 19, 2005
IRB 2005-37 html

IRB 2005-37 pdf
September 12, 2005
IRB 2005-36 html

IRB 2005-36 pdf
September 6, 2005
IRB 2005-35 html

IRB 2005-35 pdf
August 29, 2005
IRB 2005-34 html

IRB 2005-34 pdf
August 22, 2005
IRB 2005-33 html

IRB 2005-33 pdf
August 15, 2005
IRB 2005-32 html

IRB 2005-32 pdf
August 8, 2005
IRB 2005-31 html

IRB 2005-31 pdf
August 1, 2005
IRB 2005-30 html

IRB 2005-30 pdf
July 25, 2005
IRB 2005-29 html

IRB 2005-29 pdf
July 18, 2005
IRB 2005-28 html

IRB 2005-28 pdf
July 11, 2005
IRB 2005-27 html

IRB 2005-27 pdf
July 5, 2005
IRB 2005-26 html

IRB 2005-26 pdf
June 27, 2005
IRB 2005-25 html

IRB 2005-25 pdf
June 20, 2005
IRB 2005-24 html

IRB 2005-24 pdf
June 13, 2005
IRB 2005-23 html

IRB 2005-23 pdf
June 6, 2005
IRB 2005-22 html

IRB 2005-22 pdf
May 31, 2005
IRB 2005-21 html

IRB 2005-21 pdf
May 23, 2005
IRB 2005-20 html

IRB 2005-20 pdf
May 16, 2005
IRB 2005-19 html

IRB 2005-19 pdf
May 9, 2005
IRB 2005-18 html

IRB 2005-18 pdf
May 2, 2005
IRB 2005-17 html

IRB 2005-17 pdf
April 25, 2005
IRB 2005-16 html

IRB 2005-16 pdf
April 18, 2005
IRB 2005-15 html

IRB 2005-15 pdf
April 11, 2005
IRB 2005-14 html

IRB 2005-14 pdf
April 4, 2005
IRB 2005-13 html

IRB 2005-13 pdf
March 28, 2005
IRB 2005-12 html

IRB 2005-12 pdf
March 21, 2005
IRB 2005-11 html

IRB 2005-11 pdf
March 14, 2005
IRB 2005-10 html

IRB 2005-10 pdf
March 7, 2005
IRB 2005-9 html

IRB 2005-9 pdf
February 28, 2005
IRB 2005-8 html

IRB 2005-8 pdf
February 22, 2005
IRB 2005-7 html

IRB 2005-7 pdf
February 14, 2005
IRB 2005-6 html

IRB 2005-6 pdf
February 7, 2005
IRB 2005-5 html

IRB 2005-5 pdf
January 31, 2005
IRB 2005-4 html

IRB 2005-4 pdf
January 24, 2005
IRB 2005-3 html

IRB 2005-3 pdf
January 18, 2005
IRB 2005-2 html

IRB 2005-2 pdf
January 10, 2005
IRB 2005-1 html

IRB 2005-1 pdf
January 3, 2005
IRB 2004-52 html

IRB 2004-52 pdf
December 27, 2004
IRB 2004-51 html

IRB 2004-51 pdf
December 20, 2004
IRB 2004-50 html

IRB 2004-50 pdf
December 13, 2004
IRB 2004-49 html

IRB 2004-49 pdf
December 6, 2004
IRB 2004-48 html

IRB 2004-48 pdf
November 29, 2004
IRB 2004-47 html

IRB 2004-47 pdf
November 22, 2004
IRB 2004-46 html

IRB 2004-46 pdf
November 15, 2004
IRB 2004-45 html

IRB 2004-45 pdf
November 8, 2004
IRB 2004-44 html

IRB 2004-44 pdf
November 1, 2004
IRB 2004-43 html

IRB 2004-43 pdf
October 25, 2004
IRB 2004-42 html

IRB 2004-42 pdf
October 18, 2004
IRB 2004-41 html

IRB 2004-41 pdf
October 12, 2004
IRB 2004-40 html

IRB 2004-40 pdf
October 4, 2004
IRB 2004-39 html

IRB 2004-39 pdf
September 27, 2004
IRB 2004-38 html

IRB 2004-38 pdf
September 20, 2004
IRB 2004-37 html

IRB 2004-37 pdf
September 13, 2004
IRB 2004-36 html

IRB 2004-36 pdf
September 7, 2004
IRB 2004-35 html

IRB 2004-35 pdf
August 30, 2004
IRB 2004-34 html

IRB 2004-34 pdf
August 23, 2004
IRB 2004-33 html

IRB 2004-33 pdf
August 16, 2004
IRB 2004-32 html

IRB 2004-32 pdf
August 9, 2004
IRB 2004-31 html

IRB 2004-31 pdf
August 2, 2004
IRB 2004-30 html

IRB 2004-30 pdf
July 26, 2004
IRB 2004-29 html

IRB 2004-29 pdf
July 19, 2004
IRB 2004-28 html

IRB 2004-28 pdf
July 12, 2004
IRB 2004-27 html

IRB 2004-27 pdf
July 6, 2004
IRB 2004-26 html

IRB 2004-26 pdf
June 28, 2004
IRB 2004-25 html

IRB 2004-25 pdf
June 21, 2004
IRB 2004-24 html

IRB 2004-24 pdf
June 14, 2004
IRB 2004-23 html

IRB 2004-23 pdf
June 7, 2004
IRB 2004-22 html

IRB 2004-22 pdf
June 1, 2004
IRB 2004-21 html

IRB 2004-21 pdf
May 24, 2004
IRB 2004-20 html

IRB 2004-20 pdf
May 17, 2004
IRB 2004-19 html

IRB 2004-19 pdf
May 10, 2004
IRB 2004-18 html

IRB 2004-18 pdf
May 3, 2004
IRB 2004-17 html

IRB 2004-17 pdf
April 26, 2004
IRB 2004-16 html

IRB 2004-16 pdf
April 19, 2004
IRB 2004-15 html

IRB 2004-15 pdf
April 12, 2004
IRB 2004-14 html

IRB 2004-14 pdf
April 5, 2004
IRB 2004-13 html

IRB 2004-13 pdf
March 29, 2004
IRB 2004-12 html

IRB 2004-12 pdf
March 22, 2004
IRB 2004-11 html

IRB 2004-11 pdf
March 15, 2004
IRB 2004-10 html

IRB 2004-10 pdf
March 8, 2004
IRB 2004-9 html

IRB 2004-9 pdf
March 1, 2004
IRB 2004-8 html

IRB 2004-8 pdf
February 23, 2004
IRB 2004-7 html

IRB 2004-7 pdf
February 17, 2004
IRB 2004-6 html

IRB 2004-6 pdf
February 9, 2004
IRB 2004-5 html

IRB 2004-5 pdf
February 2, 2004
IRB 2004-4 html

IRB 2004-4 pdf
January 26, 2004
IRB 2004-3 html

IRB 2004-3 pdf
January 20, 2004
IRB 2004-2 html

IRB 2004-2 pdf
January 12, 2004
IRB 2004-1 html

IRB 2004-1 pdf
January 5, 2004
IRB 2003-52 html

IRB 2003-52 pdf
December 29, 2003
IRB 2003-51 html

IRB 2003-51 pdf
December 22, 2003
IRB 2003-50 html

IRB 2003-50 pdf
December 15, 2003
IRB 2003-49 html

IRB 2003-49 pdf
December 8, 2003
IRB 2003-48 html

IRB 2003-48 pdf
December 1, 2003
IRB 2003-47 html

IRB 2003-47 pdf
November 24, 2003
IRB 2003-46 html

IRB 2003-46 pdf
November 17, 2003
IRB 2003-45 html

IRB 2003-45 pdf
November 10, 2003
IRB 2003-44 html

IRB 2003-44 pdf
November 3, 2003
IRB 2003-43 html

IRB 2003-43 pdf
October 27, 2003
IRB 2003-42 html

IRB 2003-42 pdf
October 20, 2003
IRB 2003-41 html

IRB 2003-41 pdf
October 14, 2003
IRB 2003-40 html

IRB 2003-40 pdf
October 6, 2003
IRB 2003-39 html

IRB 2003-39 pdf
September 29, 2003
IRB 2003-38 html

IRB 2003-38 pdf
September 22, 2003
IRB 2003-37 html

IRB 2003-37 pdf
September 15, 2003
IRB 2003-36 html

IRB 2003-36 pdf
September 8, 2003
IRB 2003-35 html

IRB 2003-35 pdf
September 2, 2003
IRB 2003-34 html

IRB 2003-34 pdf
August 25, 2003
IRB 2003-33 html

IRB 2003-33 pdf
August 18, 2003
IRB 2003-32 html

IRB 2003-32 pdf
August 11, 2003
IRB 2003-31 html

IRB 2003-31 pdf
August 4, 2003
IRB 2003-30 html

IRB 2003-30 pdf
July 28, 2003
IRB 2003-29 html

IRB 2003-29 pdf
July 21, 2003
IRB 2003-28 html

IRB 2003-28 pdf
July 14, 2003
IRB 2003-27 html

IRB 2003-27 pdf
July 7, 2003

The H&r Block Free File 2012

H&r block free file 2012 35. H&r block free file 2012   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. H&r block free file 2012 They are: The American opportunity credit, and The lifetime learning credit. H&r block free file 2012 The chapter will present an overview of these education credits. H&r block free file 2012 To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. H&r block free file 2012 Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. H&r block free file 2012 For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. H&r block free file 2012   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. H&r block free file 2012   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. H&r block free file 2012 This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. H&r block free file 2012 Table 35-1. H&r block free file 2012 Comparison of Education Credits Caution. H&r block free file 2012 You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. H&r block free file 2012   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. H&r block free file 2012   There are several differences between these two credits. H&r block free file 2012 These differences are summarized in Table 35-1, later. H&r block free file 2012 Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. H&r block free file 2012 The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. H&r block free file 2012 For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 education credit(s). H&r block free file 2012 Academic period. H&r block free file 2012   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. H&r block free file 2012 In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. H&r block free file 2012 Eligible educational institution. H&r block free file 2012   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. H&r block free file 2012 S. H&r block free file 2012 Department of Education. H&r block free file 2012 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. H&r block free file 2012 The educational institution should be able to tell you if it is an eligible educational institution. H&r block free file 2012   Certain educational institutions located outside the United States also participate in the U. H&r block free file 2012 S. H&r block free file 2012 Department of Education's Federal Student Aid (FSA) programs. H&r block free file 2012 Who can claim a dependent's expenses. H&r block free file 2012   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. H&r block free file 2012 Therefore, only that person can claim an education credit for the student. H&r block free file 2012 If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. H&r block free file 2012 Expenses paid by a third party. H&r block free file 2012   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. H&r block free file 2012 However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. H&r block free file 2012 Therefore, you are treated as having paid expenses that were paid by the third party. H&r block free file 2012 For more information and an example see Who Can Claim a Dependent's Expenses in Pub. H&r block free file 2012 970, chapter 2 or 3. H&r block free file 2012 Who cannot claim a credit. H&r block free file 2012   You cannot take an education credit if any of the following apply. H&r block free file 2012 You are claimed as a dependent on another person's tax return, such as your parent's return. H&r block free file 2012 Your filing status is married filing separately. H&r block free file 2012 You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. H&r block free file 2012 Your MAGI is one of the following. H&r block free file 2012 American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). H&r block free file 2012 Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . H&r block free file 2012   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. H&r block free file 2012 However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. H&r block free file 2012 For details, see Pub. H&r block free file 2012 970. H&r block free file 2012    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. H&r block free file 2012 The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. H&r block free file 2012 However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. H&r block free file 2012 You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. H&r block free file 2012 See Pub. H&r block free file 2012 970 for information on other education benefits. H&r block free file 2012 Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. H&r block free file 2012 It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. H&r block free file 2012 For course-related books, supplies, and equipment, only certain expenses qualify. H&r block free file 2012 American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. H&r block free file 2012 Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. H&r block free file 2012 Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. H&r block free file 2012 However, fees for personal expenses (described below) are never qualified education expenses. H&r block free file 2012 Qualified education expenses for either credit do not include amounts paid for: Personal expenses. H&r block free file 2012 This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. H&r block free file 2012 Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. H&r block free file 2012 You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). H&r block free file 2012 However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). H&r block free file 2012 In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. H&r block free file 2012 Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. H&r block free file 2012 Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. H&r block free file 2012 If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. H&r block free file 2012 Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. H&r block free file 2012 See Adjustments to Qualified Education Expenses, later. H&r block free file 2012 Prepaid Expenses. H&r block free file 2012   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. H&r block free file 2012 See Academic period , earlier. H&r block free file 2012 For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). H&r block free file 2012    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). H&r block free file 2012 Paid with borrowed funds. H&r block free file 2012   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. H&r block free file 2012 Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. H&r block free file 2012 Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. H&r block free file 2012 Student withdraws from class(es). H&r block free file 2012   You can claim an education credit for qualified education expenses not refunded when a student withdraws. H&r block free file 2012 No Double Benefit Allowed You cannot do any of the following. H&r block free file 2012 Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. H&r block free file 2012 Claim more than one education credit based on the same qualified education expenses. H&r block free file 2012 Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). H&r block free file 2012 Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. H&r block free file 2012 See Adjustments to Qualified Education Expenses, next. H&r block free file 2012 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. H&r block free file 2012 The result is the amount of adjusted qualified education expenses for each student. H&r block free file 2012 Tax-free educational assistance. H&r block free file 2012   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. H&r block free file 2012 See Academic period , earlier. H&r block free file 2012      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. H&r block free file 2012 970), The tax-free part of Pell grants (see chapter 1 of Pub. H&r block free file 2012 970), The tax-free part of employer-provided educational assistance (see Pub. H&r block free file 2012 970), Veterans' educational assistance (see chapter 1 of Pub. H&r block free file 2012 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H&r block free file 2012 Generally, any scholarship or fellowship is treated as tax-free educational assistance. H&r block free file 2012 However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent the student includes it in gross income (if the student is required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. H&r block free file 2012 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. H&r block free file 2012 970, chapter 1. H&r block free file 2012 You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year received. H&r block free file 2012 For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. H&r block free file 2012 970. H&r block free file 2012 Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. H&r block free file 2012 This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). H&r block free file 2012 If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. H&r block free file 2012 If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. H&r block free file 2012 Refunds. H&r block free file 2012   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. H&r block free file 2012 Some tax-free educational assistance received after 2013 may be treated as a refund. H&r block free file 2012 See Tax-free educational assistance, earlier. H&r block free file 2012 Refunds received in 2013. H&r block free file 2012   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. H&r block free file 2012 Refunds received after 2013 but before your income tax return is filed. H&r block free file 2012   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. H&r block free file 2012 Refunds received after 2013 and after your income tax return is filed. H&r block free file 2012   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. H&r block free file 2012 See Credit recapture, next. H&r block free file 2012 Credit recapture. H&r block free file 2012    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. H&r block free file 2012 You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. H&r block free file 2012 You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). H&r block free file 2012 Include that amount as an additional tax for the year the refund or tax-free assistance was received. H&r block free file 2012 Example. H&r block free file 2012    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. H&r block free file 2012 You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . H&r block free file 2012 20). H&r block free file 2012 You claimed no other tax credits. H&r block free file 2012 After you filed your return, your child withdrew from two courses and you received a refund of $1,400. H&r block free file 2012 You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). H&r block free file 2012 The refigured credit is $1,320 and your tax liability increased by $280. H&r block free file 2012 You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. H&r block free file 2012 See the instructions for your 2014 income tax return to determine where to include this tax. H&r block free file 2012 If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. H&r block free file 2012 Amounts that do not reduce qualified education expenses. H&r block free file 2012   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. H&r block free file 2012   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. H&r block free file 2012 The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. H&r block free file 2012 970. H&r block free file 2012 The use of the money is not restricted. H&r block free file 2012   For examples, see chapter 2 in Pub. H&r block free file 2012 970. H&r block free file 2012 Figure 35-A. H&r block free file 2012 Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. H&r block free file 2012 Please click the link to view the image. H&r block free file 2012 Figure 35-A. H&r block free file 2012 Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications