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H rblock com 8. H rblock com   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. H rblock com Half-time student. H rblock com How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. H rblock com ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. H rblock com Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. H rblock com If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. H rblock com You cannot deduct either payments or contributions to a QTP. H rblock com For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. H rblock com What is the tax benefit of a QTP. H rblock com   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. H rblock com See Are Distributions Taxable , later, for more information. H rblock com    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. H rblock com See Coordination With American Opportunity and Lifetime Learning Credits, later. H rblock com What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. H rblock com QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. H rblock com The program must meet certain requirements. H rblock com Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. H rblock com Qualified education expenses. H rblock com   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). H rblock com As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. H rblock com See Half-time student , later. H rblock com The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. H rblock com Tuition and fees. H rblock com Books, supplies, and equipment. H rblock com Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. H rblock com Expenses for room and board must be incurred by students who are enrolled at least half-time. H rblock com The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. H rblock com The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. H rblock com The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. H rblock com You will need to contact the eligible educational institution for qualified room and board costs. H rblock com    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. H rblock com Designated beneficiary. H rblock com   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. H rblock com The designated beneficiary can be changed after participation in the QTP begins. H rblock com If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. H rblock com Half-time student. H rblock com   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. H rblock com Eligible educational institution. H rblock com   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. H rblock com S. H rblock com Department of Education. H rblock com It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. H rblock com The educational institution should be able to tell you if it is an eligible educational institution. H rblock com   Certain educational institutions located outside the United States also participate in the U. H rblock com S. H rblock com Department of Education's Federal Student Aid (FSA) programs. H rblock com   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. H rblock com There are no income restrictions on the individual contributors. H rblock com You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. H rblock com   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. H rblock com This is a return of the investment in the plan. H rblock com The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). H rblock com Earnings and return of investment. H rblock com    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. H rblock com The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). H rblock com Form 1099-Q should be sent to you by January 31, 2014. H rblock com Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. H rblock com Adjusted qualified education expenses. H rblock com   This amount is the total qualified education expenses reduced by any tax-free educational assistance. H rblock com Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H rblock com Taxable earnings. H rblock com   Use the following steps to figure the taxable part. H rblock com Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. H rblock com The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. H rblock com Subtract the amount figured in (1) from the total distributed earnings. H rblock com The result is the amount the beneficiary must include in income. H rblock com Report it on Form 1040 or Form 1040NR, line 21. H rblock com Example 1. H rblock com In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. H rblock com Over the years they contributed $18,000 to the account. H rblock com The total balance in the account was $27,000 on the date the distribution was made. H rblock com In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. H rblock com She paid her college expenses from the following sources. H rblock com   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. H rblock com   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. H rblock com Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. H rblock com Sara figures the taxable part of the distributed earnings as follows. H rblock com   1. H rblock com $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. H rblock com $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. H rblock com Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. H rblock com This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. H rblock com Example 2. H rblock com Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). H rblock com   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. H rblock com   1. H rblock com $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. H rblock com $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). H rblock com This represents distributed earnings not used for adjusted qualified education expenses. H rblock com Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. H rblock com For purposes of this allocation, disregard any qualified elementary and secondary education expenses. H rblock com Example 3. H rblock com Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. H rblock com In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. H rblock com   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. H rblock com Note. H rblock com If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . H rblock com Coordination With Tuition and Fees Deduction. H rblock com   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. H rblock com Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. H rblock com You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. H rblock com Your basis is the total amount of contributions to that QTP account. H rblock com You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. H rblock com If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. H rblock com ) from all such accounts in order to determine your taxable earnings for the year. H rblock com By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. H rblock com Example 1. H rblock com In 2013, Taylor received a final distribution of $1,000 from QTP #1. H rblock com His unrecovered basis in that account before the distribution was $3,000. H rblock com If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). H rblock com Example 2. H rblock com Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. H rblock com His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). H rblock com Taylor's adjusted qualified education expenses for 2013 totaled $6,000. H rblock com In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. H rblock com   1. H rblock com $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. H rblock com $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. H rblock com $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. H rblock com Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). H rblock com Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. H rblock com Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. H rblock com Exceptions. H rblock com   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. H rblock com Made because the designated beneficiary is disabled. H rblock com A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. H rblock com A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. H rblock com Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H rblock com Made on account of the attendance of the designated beneficiary at a U. H rblock com S. H rblock com military academy (such as the USNA at Annapolis). H rblock com This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. H rblock com S. H rblock com Code) attributable to such attendance. H rblock com Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. H rblock com ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. H rblock com Figuring the additional tax. H rblock com    Use Part II of Form 5329, to figure any additional tax. H rblock com Report the amount on Form 1040, line 58, or Form 1040NR, line 56. H rblock com Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. H rblock com In addition, the designated beneficiary can be changed without transferring accounts. H rblock com Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). H rblock com An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. H rblock com Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. H rblock com These are not taxable distributions. H rblock com Members of the beneficiary's family. H rblock com   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. H rblock com Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. H rblock com Brother, sister, stepbrother, or stepsister. H rblock com Father or mother or ancestor of either. H rblock com Stepfather or stepmother. H rblock com Son or daughter of a brother or sister. H rblock com Brother or sister of father or mother. H rblock com Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. H rblock com The spouse of any individual listed above. H rblock com First cousin. H rblock com Example. H rblock com When Aaron graduated from college last year he had $5,000 left in his QTP. H rblock com He wanted to give this money to his younger brother, who was in junior high school. H rblock com In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. H rblock com If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. H rblock com Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. H rblock com See Members of the beneficiary's family , earlier. H rblock com Example. H rblock com Assume the same situation as in the last example. H rblock com Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. 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How to Make an Offshore Voluntary Disclosure

The Offshore Voluntary Disclosure Program is offered to those taxpayers with undisclosed offshore accounts or assets. Please follow the process outlined below. You should refer to How to Make a Domestic Voluntary Disclosure if the undisclosed accounts are domestic in nature.

Pre-Clearance:

Taxpayers or representatives may fax to the IRS Criminal Investigation Lead Development Center at (267) 941-1115 the taxpayers' name, date of birth, social security number and address (if the taxpayer is represented by a tax professional, an executed power of attorney must be included).  

IRS Criminal Investigation will then notify taxpayers or their representatives via fax whether or not they have been cleared to make a voluntary disclosure using the Offshore Voluntary Disclosures Letter. Taxpayers or representatives with questions regarding the pre-clearance can call (267) 941-1607 or contact their nearest Criminal Investigation Office.

Note: Pre-clearance does not guarantee a taxpayer acceptance into the Offshore Voluntary Disclosure Program.    

Offshore Voluntary Disclosure Letter

If the taxpayer chooses to submit a pre-clearance request, after the taxpayer receives a pre-clearance notification, the taxpayer will have 30 days from receipt of the fax notification to complete the Offshore Voluntary Disclosure Letter and attachment (under documents). If the taxpayer chooses to bypass the pre-clearance process, the taxpayer must mail the Offshore Voluntary Disclosures Letter to the following address: 


Internal Revenue Service 
Criminal Investigation
ATTN:  Offshore Voluntary Disclosure Coordinator
Philadelphia Lead Development Center
1-D04-100
2970 Market Street
Philadelphia, PA 19104

The IRS will review the offshore Voluntary Disclosures Letters and notify the taxpayer or representative by mail whether the voluntary disclosure has been preliminarily accepted or declined. 

Complete Voluntary Disclosure Package

Once the voluntary disclosure has been preliminarily accepted, the taxpayer should send the full voluntary disclosure package to:

Internal Revenue Service
3651 S. I H 35 Stop 4301 AUSC
Austin, TX  78741
ATTN: 2011 Offshore Voluntary Disclosure Initiative

Opt Out Procedure

Taxpayers may request to opt out of the civil settlement structure of the 2009 Offshore Voluntary Disclosure Program or 2011 Offshore Voluntary Disclosure Initiative.  For specific information on the opt out process, see questions 51.1 through 51.3 under the 2011 OVDI Frequently Asked Questions and Answers.

Tax administration questions such as Where's My Refund or Where Do I File can be addressed by other IRS offices

 


Frequently Asked Questions (FAQs)

IRS Criminal Investigation Home Page

Page Last Reviewed or Updated: 24-Mar-2014

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H rblock com 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. H rblock com 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. H rblock com The care must be for one or more qualifying persons who are identified on Form 2441. H rblock com (See Qualifying Person Test. H rblock com ) You (and your spouse if filing jointly) must have earned income during the year. H rblock com (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. H rblock com ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. H rblock com (See Work-Related Expense Test, later. H rblock com ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. H rblock com 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. H rblock com 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. H rblock com See Payments to Relatives or Dependents under Work-Related Expense Test, later. H rblock com Your filing status may be single, head of household, or qualifying widow(er) with dependent child. H rblock com If you are married, you must file a joint return, unless an exception applies to you. H rblock com See Joint Return Test, later. H rblock com You must identify the care provider on your tax return. H rblock com (See Provider Identification Test, later. H rblock com ) 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). H rblock com (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. H rblock com See Reduced Dollar Limit under How To Figure the Credit, later. H rblock com ) These tests are presented in Figure A and are also explained in detail in this publication. H rblock com Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. H rblock com 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. H rblock com Dependent defined. H rblock com   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. H rblock com To be your dependent, a person must be your qualifying child (or your qualifying relative). H rblock com Qualifying child. H rblock com   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. H rblock com More information. H rblock com   For more information about who is a dependent or a qualifying child, see Publication 501. H rblock com Physically or mentally not able to care for oneself. H rblock com   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. H rblock com Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. H rblock com Person qualifying for part of year. H rblock com   You determine a person's qualifying status each day. H rblock com 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. H rblock com Also see Yearly limit under Dollar Limit, later. H rblock com Birth or death of otherwise qualifying person. H rblock com   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. H rblock com Taxpayer identification number. H rblock com   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). H rblock com If the correct information is not shown, the credit may be reduced or disallowed. H rblock com Individual taxpayer identification number (ITIN) for aliens. H rblock com   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. H rblock com The ITIN is entered wherever an SSN is requested on a tax return. H rblock com If the alien does not have an ITIN, he or she must apply for one. H rblock com See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. H rblock com   An ITIN is for tax use only. H rblock com It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. H rblock com S. H rblock com law. H rblock com Adoption taxpayer identification number (ATIN). H rblock com   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. H rblock com File Form W-7A, Application for Taxpayer Identification Number for Pending U. H rblock com S. H rblock com Adoptions. H rblock com Child of divorced or separated parents or parents living apart. H rblock com   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. H rblock com   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. H rblock com 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. H rblock com For details and an exception for a parent who works at night, see Publication 501. H rblock com   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. H rblock com Please click here for the text description of the image. H rblock com Figure a. H rblock com 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. H rblock com Earned income. H rblock com   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. H rblock com A net loss from self-employment reduces earned income. H rblock com Earned income also includes strike benefits and any disability pay you report as wages. H rblock com   Generally, only taxable compensation is included. H rblock com However, you can elect to include nontaxable combat pay in earned income. H rblock com If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. H rblock com (In other words, if one of you makes the election, the other one can also make it but does not have to. H rblock com ) 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. H rblock com You should figure your credit both ways and make the election if it gives you a greater tax benefit. H rblock com    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. H rblock com Members of certain religious faiths opposed to social security. H rblock com   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. H rblock com 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. H rblock com   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. H rblock com For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. H rblock com Form 4361. H rblock com   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. H rblock com This includes wages, salaries, tips, and other taxable employee compensation. H rblock com   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. H rblock com Examples include fees for performing marriages and honoraria for delivering speeches. H rblock com   Any amount you received for work that is not related to your ministerial duties is earned income. H rblock com Form 4029. H rblock com   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. H rblock com   However, amounts you received as a self-employed individual do not count as earned income. H rblock com 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. H rblock com S. H rblock com trade or business, or Any amount received for work while an inmate in a penal institution. H rblock com Rule for student-spouse or spouse not able to care for self. H rblock com   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. H rblock com (Your spouse also must live with you for more than half the year. H rblock com )   If you are filing a joint return, this rule also applies to you. H rblock com You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. H rblock com   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. H rblock com   This rule applies to only one spouse for any one month. H rblock com 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. H rblock com Full-time student. H rblock com    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. H rblock com You must have been a full-time student for some part of each of 5 calendar months during the year. H rblock com (The months need not be consecutive. H rblock com ) School. H rblock com   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. H rblock com A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. H rblock com Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. H rblock com Expenses are considered work-related only if both of the following are true. H rblock com They allow you (and your spouse if filing jointly) to work or look for work. H rblock com They are for a qualifying person's care. H rblock com Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. H rblock com If you are married, generally both you and your spouse must work or look for work. H rblock com 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. H rblock com Your work can be for others or in your own business or partnership. H rblock com It can be either full time or part time. H rblock com Work also includes actively looking for work. H rblock com However, if you do not find a job and have no earned income for the year, you cannot take this credit. H rblock com See Earned Income Test, earlier. H rblock com An expense is not considered work-related merely because you had it while you were working. H rblock com The purpose of the expense must be to allow you to work. H rblock com Whether your expenses allow you to work or look for work depends on the facts. H rblock com Example 1. H rblock com The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. H rblock com Example 2. H rblock com You work during the day. H rblock com Your spouse works at night and sleeps during the day. H rblock com You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. H rblock com Your expenses are considered work-related. H rblock com Volunteer work. H rblock com   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. H rblock com Work for part of year. H rblock com   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. H rblock com 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. H rblock com 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). H rblock com Temporary absence from work. H rblock com   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. H rblock com Instead, you can figure your credit including the expenses you paid for the period of absence. H rblock com   An absence of 2 weeks or less is a short, temporary absence. H rblock com An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. H rblock com Example. H rblock com You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. H rblock com You become ill and miss 4 months of work but receive sick pay. H rblock com You continue to pay the nanny to care for the children while you are ill. H rblock com Your absence is not a short, temporary absence, and your expenses are not considered work-related. H rblock com Part-time work. H rblock com   If you work part-time, you generally must figure your expenses for each day. H rblock com 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. H rblock com Any day when you work at least 1 hour is a day of work. H rblock com Example 1. H rblock com You work 3 days a week. H rblock com While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. H rblock com You can pay the center $150 for any 3 days a week or $250 for 5 days a week. H rblock com Your child attends the center 5 days a week. H rblock com Your work-related expenses are limited to $150 a week. H rblock com Example 2. H rblock com The facts are the same as in Example 1 except the center does not offer a 3-day option. H rblock com The entire $250 weekly fee may be a work-related expense. H rblock com Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. H rblock com You do not have to choose the least expensive way of providing the care. H rblock com 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. H rblock com Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. H rblock com Expenses for household services qualify if part of the services is for the care of qualifying persons. H rblock com See Household Services, later. H rblock com Expenses not for care. H rblock com   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. H rblock com 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. H rblock com Otherwise, see the discussion of Expenses partly work-related, later. H rblock com   Child support payments are not for care and do not qualify for the credit. H rblock com Education. H rblock com   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. H rblock com   Expenses to attend kindergarten or a higher grade are not expenses for care. H rblock com Do not use these expenses to figure your credit. H rblock com   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. H rblock com   Summer school and tutoring programs are not for care. H rblock com Example 1. H rblock com 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. H rblock com The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. H rblock com You can count the total cost when you figure the credit. H rblock com Example 2. H rblock com You place your 10-year-old child in a boarding school so you can work full time. H rblock com Only the part of the boarding school expense that is for the care of your child is a work-related expense. H rblock com You can count that part of the expense in figuring your credit if it can be separated from the cost of education. H rblock com You cannot count any part of the amount you pay the school for your child's education. H rblock com Care outside your home. H rblock com   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. H rblock com Dependent care center. H rblock com   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. H rblock com   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. H rblock com Camp. H rblock com   The cost of sending your child to an overnight camp is not considered a work-related expense. H rblock com    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. H rblock com Transportation. H rblock com   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. H rblock com This includes transportation by bus, subway, taxi, or private car. H rblock com However, transportation not provided by a care provider is not for the care of a qualifying person. H rblock com 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. H rblock com Fees and deposits. H rblock com   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. H rblock com However, a forfeited deposit is not for the care of a qualifying person if care is not provided. H rblock com Example 1. H rblock com 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. H rblock com The fee you paid is a work-related expense. H rblock com Example 2. H rblock com You placed a deposit with a preschool to reserve a place for your 3-year-old child. H rblock com You later sent your child to a different preschool and forfeited the deposit. H rblock com The forfeited deposit is not for care and so is not a work-related expense. H rblock com 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. H rblock com Definition. H rblock com   Household services are ordinary and usual services done in and around your home that are necessary to run your home. H rblock com They include the services of a housekeeper, maid, or cook. H rblock com However, they do not include the services of a chauffeur, bartender, or gardener. H rblock com Housekeeper. H rblock com   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. H rblock com Expenses partly work-related. H rblock com   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. H rblock com To figure your credit, count only the part that is work-related. H rblock com However, you do not have to divide the expense if only a small part is for other purposes. H rblock com Example. H rblock com You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. H rblock com The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. H rblock com You do not have to divide the expenses. H rblock com You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. H rblock com 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. H rblock com However, the dollar limit (discussed later) is based on one qualifying person, not two. H rblock com Meals and lodging provided for housekeeper. H rblock com   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. H rblock com If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. H rblock com Example. H rblock com To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. H rblock com You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. H rblock com However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. H rblock com Taxes paid on wages. H rblock com   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. H rblock com For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. H rblock com 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. H rblock com 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. H rblock com Joint Return Test Generally, married couples must file a joint return to take the credit. H rblock com 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. H rblock com Legally separated. H rblock com   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. H rblock com You may be eligible to take the credit on your return using head of household filing status. H rblock com Married and living apart. H rblock com   You are not considered married and are eligible to take the credit if all the following apply. H rblock com You file a return apart from your spouse. H rblock com Your home is the home of a qualifying person for more than half the year. H rblock com You pay more than half the cost of keeping up your home for the year. H rblock com Your spouse does not live in your home for the last 6 months of the year. H rblock com Costs of keeping up a home. H rblock com   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. H rblock com   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. H rblock com   They also do not include the purchase, permanent improvement, or replacement of property. H rblock com For example, you cannot include the cost of replacing a water heater. H rblock com However, you can include the cost of repairing a water heater. H rblock com Death of spouse. H rblock com   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. H rblock com If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. H rblock com Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. H rblock com Use Form 2441, Part I, to show the information. H rblock com 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). H rblock com Information needed. H rblock com   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. H rblock com    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. H rblock com If the care provider is an organization, then it is the employer identification number (EIN). H rblock com   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). H rblock com In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. H rblock com   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. H rblock com Getting the information. H rblock com    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. H rblock com 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. H rblock com    You should keep this information with your tax records. H rblock com Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. H rblock com Due diligence. H rblock com   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. H rblock com However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. H rblock com   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. H rblock com Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. H rblock com Provider refusal. H rblock com    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). H rblock com Enter “See Attached Statement” in the columns calling for the information you do not have. H rblock com Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. H rblock com Be sure to write your name and social security number on this statement. H rblock com The statement will show that you used due diligence in trying to furnish the necessary information. H rblock com U. H rblock com S. H rblock com citizens and resident aliens living abroad. H rblock com   If you are living abroad, your care provider may not have, and may not be required to get, a U. H rblock com S. H rblock com taxpayer identification number (for example, an SSN or an EIN). H rblock com If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. H rblock com How To Figure the Credit Your credit is a percentage of your work-related expenses. H rblock com Your expenses are subject to the earned income limit and the dollar limit. H rblock com The percentage is based on your adjusted gross income. H rblock com Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. H rblock com Expenses prepaid in an earlier year. H rblock com   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. H rblock com Claim the expenses for the later year as if they were actually paid in that later year. H rblock com Expenses not paid until the following year. H rblock com   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. H rblock com You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. H rblock com See Payments for prior year's expenses under Amount of Credit, later. H rblock com If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. H rblock com You may be able to claim a credit for them on your 2014 return. H rblock com Expenses reimbursed. H rblock com   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. H rblock com Example. H rblock com You paid work-related expenses of $3,000. H rblock com You are reimbursed $2,000 by a state social services agency. H rblock com You can use only $1,000 to figure your credit. H rblock com Medical expenses. H rblock com   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. H rblock com You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. H rblock com   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. H rblock com However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. H rblock com For information on medical expenses, see Publication 502, Medical and Dental Expenses. H rblock com    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. H rblock com Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. H rblock com See Reduced Dollar Limit, later. H rblock com But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. H rblock com Dependent care benefits. H rblock com    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. H rblock com Your salary may have been reduced to pay for these benefits. H rblock com If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. H rblock com See Statement for employee, later. H rblock com Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. H rblock com   Enter the amount of these benefits on Form 2441, Part III, line 12. H rblock com Exclusion or deduction. H rblock com   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. H rblock com Your employer can tell you whether your benefit plan qualifies. H rblock com To claim the exclusion, you must complete Part III of Form 2441. H rblock com You cannot use Form 1040EZ. H rblock com   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. H rblock com Therefore, you would not get an exclusion from wages. H rblock com Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. H rblock com To claim the deduction, you must use Form 2441. H rblock com   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). H rblock com   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. H rblock com    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. H rblock com Statement for employee. H rblock com   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. H rblock com Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. H rblock com Effect of exclusion on credit. H rblock com   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. H rblock com 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. H rblock com Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. H rblock com 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. H rblock com Example. H rblock com You remarried on December 3. H rblock com Your earned income for the year was $18,000. H rblock com Your new spouse's earned income for the year was $2,000. H rblock com You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. H rblock com 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). H rblock com Separated spouse. H rblock com   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. H rblock com Use only your income in figuring the earned income limit. H rblock com Surviving spouse. H rblock com   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. H rblock com Community property laws. H rblock com   Disregard community property laws when you figure earned income for this credit. H rblock com Self-employment earnings. H rblock com   If you are self-employed, include your net earnings in earned income. H rblock com 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. H rblock com Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. H rblock com Clergy or church employee. H rblock com   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. H rblock com Statutory employee. H rblock com   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). H rblock com Net loss. H rblock com   You must reduce your earned income by any net loss from self-employment. H rblock com Optional method if earnings are low or a net loss. H rblock com   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. H rblock com Get Publication 334, Tax Guide for Small Business, for details. H rblock com 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. H rblock com 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. H rblock com You or your spouse is a student or not able to care for self. H rblock com   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. H rblock com 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. H rblock com Spouse works. H rblock com   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. H rblock com Spouse qualifies for part of month. H rblock com   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. H rblock com You are a student or not able to care for self. H rblock com   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. H rblock com 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). H rblock com If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. H rblock com Both spouses qualify. H rblock com   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. H rblock com Example. H rblock com Jim works and keeps up a home for himself and his wife Sharon. H rblock com Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. H rblock com During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. H rblock com These expenses also qualify as medical expenses. H rblock com Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. H rblock com Jim and Sharon's earned income limit is the smallest of the following amounts. H rblock com   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. H rblock com However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. H rblock com Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. H rblock com This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. H rblock com If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. H rblock com This limit does not need to be divided equally among them. H rblock com 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. H rblock com Yearly limit. H rblock com   The dollar limit is a yearly limit. H rblock com The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. H rblock com Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. H rblock com Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. H rblock com Example 1. H rblock com You pay $500 a month for after-school care for your son. H rblock com He turned 13 on May 1 and is no longer a qualifying person. H rblock com 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. H rblock com Example 2. H rblock com 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. H rblock com You paid $300 per month for the childcare. H rblock com 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. H rblock com 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. H rblock com Your reduced dollar limit is figured on Form 2441, Part III. H rblock com See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. H rblock com Example 1. H rblock com George is a widower with one child and earns $24,000 a year. H rblock com 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. H rblock com His employer pays an additional $1,000 under a qualified dependent care benefit plan. H rblock com This $1,000 is excluded from George's income. H rblock com 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. H rblock com This is because his dollar limit is reduced as shown next. H rblock com   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. H rblock com Randall is married and both he and his wife are employed. H rblock com Each has earned income in excess of $6,000. H rblock com They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. H rblock com Randall's work-related expenses are $6,000 for the year. H rblock com 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. H rblock com Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. H rblock com 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. H rblock com This is because his dollar limit is reduced as shown next. H rblock com   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. H rblock com This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. H rblock com The following table shows the percentage to use based on adjusted gross income. H rblock com   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. H rblock com You should show the expenses for each person on Form 2441, line 2, column (c). H rblock com However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. H rblock com You should list -0- for the one person and the actual amount for the second person. H rblock com 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. H rblock com Example. H rblock com Roger and Megan Paris have two qualifying children. H rblock com 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. H rblock com They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). H rblock com Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. H rblock com Line 30 tells them to complete line 2 without including any dependent care benefits. H rblock com They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. H rblock com 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. H rblock com 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. H rblock com However, their son James has special needs and they paid $18,500 for his care. H rblock com 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. H rblock com 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. H rblock com Payments for prior year's expenses. H rblock com   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. H rblock com Attach a statement to your form showing how you figured the additional amount from 2012. H rblock com 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. H rblock com Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. H rblock com Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. H rblock com See Worksheet A. H rblock com Example. H rblock com In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. H rblock com Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. H rblock com Their adjusted gross income for 2012 was $30,000. H rblock com Sam's earned income of $14,000 was less than Kate's earned income. H rblock com A credit for their 2012 expenses paid in 2013 is not allowed in 2012. H rblock com It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. H rblock com The filled-in Worksheet A they used to figure this credit is shown later. H rblock com 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. H rblock com They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. H rblock com Worksheet A. H rblock com Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. H rblock com 1. H rblock com   Enter your 2012 qualified expenses paid in 2012 1. H rblock com     2. H rblock com   Enter your 2012 qualified expenses paid in 2013 2. H rblock com     3. H rblock com   Add the amounts on lines 1 and 2 3. H rblock com     4. H rblock com   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. H rblock com     5. H rblock com   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. H rblock com     6. H rblock com   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. H rblock com     7. H rblock com   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. H rblock com     8. H rblock com   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. H rblock com     9. H rblock com   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. H rblock com     10. H rblock com   Subtract the amount on line 9 from the amount on line 8 and enter the result. H rblock com If zero or less, stop here. H rblock com You cannot increase your 2013 credit by any previous year's expenses 10. H rblock com     11. H rblock com   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. H rblock com     12. H rblock com   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. H rblock com             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . H rblock com 35                 15,000 — 17,000     . H rblock com 34                 17,000 — 19,000     . H rblock com 33                 19,000 — 21,000     . H rblock com 32                 21,000 — 23,000     . H rblock com 31                 23,000 — 25,000     . H rblock com 30                 25,000 — 27,000     . H rblock com 29                 27,000 — 29,000     . H rblock com 28                 29,000 — 31,000     . H rblock com 27                 31,000 — 33,000     . H rblock com 26                 33,000 — 35,000     . H rblock com 25                 35,000 — 37,000     . H rblock com 24                 37,000 — 39,000     . H rblock com 23                 39,000 — 41,000     . H rblock com 22                 41,000 — 43,000     . H rblock com 21                 43,000 — No limit     . H rblock com 20           13. H rblock com   Multiply line 10 by line 12. H rblock com Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. H rblock com 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. H rblock com       Worksheet A. H rblock com 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. H rblock com 1. H rblock com   Enter your 2012 qualified expenses paid in 2012 1. H rblock com   $2,000 2. H rblock com   Enter your 2012 qualified expenses paid in 2013 2. H rblock com   600 3. H rblock com   Add the amounts on lines 1 and 2 3. H rblock com   2,600 4. H rblock com   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. H rblock com   3,000 5. H rblock com   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. H rblock com   0 6. H rblock com   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. H rblock com   3,000 7. H rblock com   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. H rblock com   14,000 8. H rblock com   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. H rblock com   2,600 9. H rblock com   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. H rblock com   2,000 10. H rblock com   Subtract the amount on line 9 from the amount on line 8 and enter the result. H rblock com If zero or less, stop here. H rblock com You cannot increase your 2013 credit by any previous year's expenses 10. H rblock com   600 11. H rblock com   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. H rblock com   30,000 12. H rblock com   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. H rblock com   . H rblock com 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . H rblock com 35                 15,000 — 17,000     . H rblock com 34                 17,000 — 19,000     . H rblock com 33                 19,000 — 21,000     . H rblock com 32                 21,000 — 23,000     . H rblock com 31                 23,000 — 25,000     . H rblock com 30                 25,000 — 27,000     . H rblock com 29                 27,000 — 29,000     . H rblock com 28                 29,000 — 31,000     . H rblock com 27                 31,000 — 33,000     . H rblock com 26                 33,000 — 35,000     . H rblock com 25                 35,000 — 37,000     . H rblock com 24                 37,000 — 39,000     . H rblock com 23                 39,000 — 41,000     . H rblock com 22                 41,000 — 43,000     . H rblock com 21                 43,000 — No limit     . H rblock com 20           13. H rblock com   Multiply line 10 by line 12. H rblock com Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. H rblock com 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. H rblock com   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. H rblock com You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. H rblock com Form 1040, Form 1040A, or Form 1040NR. H rblock com    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. H rblock com Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. H rblock com Limit on credit. H rblock com    The amount of credit you can claim is limited to your tax. H rblock com For more information, see the Instructions for Form 2441. H rblock com Tax credit not refundable. H rblock com   You cannot get a refund for any part of the credit that is more than this limit. H rblock com Recordkeeping. H rblock com You should keep records of your work-related expenses. H rblock com 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. H rblock com Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. H rblock com 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. H rblock com If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. H rblock com If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. H rblock com Self-employed persons who are in business for themselves are not household employees. H rblock com 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 rblock com 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. H rblock com This control could include providing rules of conduct and appearance and requiring regular reports. H rblock com In this case, you do not have to pay employment taxes. H rblock com 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. H rblock com If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. H rblock com Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. H rblock com Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. H rblock com Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. H rblock com For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. H rblock com State employment tax. H rblock com   You may also have to pay state unemployment tax. H rblock com Contact your state unemployment tax office for information. H rblock com You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. H rblock com For a list of state unemployment tax agencies, visit the U. H rblock com S. H rblock com Department of Labor's website. H rblock com To find that website, use the link in Publication 926 or search online. H rblock com 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. H rblock com Free help with your tax return. H rblock com   You can get free help preparing your return nationwide from IRS-certified volunteers. H rblock com The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H rblock com The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H rblock com 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. H rblock com In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H rblock com To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H rblock com gov, download the IRS2Go app, or call 1-800-906-9887. H rblock com   As part of the TCE program, AARP offers the Tax-Aide counseling program. H rblock com To find the nearest AARP Tax-Aide site, visit AARP's website at www. H rblock com aarp. H rblock com org/money/taxaide or call 1-888-227-7669. H rblock com For more information on these programs, go to IRS. H rblock com gov and enter “VITA” in the search box. H rblock com Internet. H rblock com    IRS. H rblock com gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H rblock com Download the free IRS2Go app from the iTunes app store or from Google Play. H rblock com 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. H rblock com Check the status of your 2013 refund with the Where's My Refund? application on IRS. H rblock com gov or download the IRS2Go app and select the Refund Status option. H rblock com The IRS issues more than 9 out of 10 refunds in less than 21 days. H rblock com Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H rblock com You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H rblock com The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H rblock com Use the Interactive Tax Assistant (ITA) to research your tax questions. H rblock com No need to wait on the phone or stand in line. H rblock com The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H rblock com When you reach the response screen, you can print the entire interview and the final response for your records. H rblock com New subject areas are added on a regular basis. H rblock com  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H rblock com gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H rblock com You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H rblock com The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H rblock com When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H rblock com Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H rblock com You can also ask the IRS to mail a return or an account transcript to you. H rblock com Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H rblock com gov or by calling 1-800-908-9946. H rblock com Tax return and tax account transcripts are generally available for the current year and the past three years. H rblock com Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H rblock com Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H rblock com If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H rblock com Check the status of your amended return using Where's My Amended Return? Go to IRS. H rblock com gov and enter Where's My Amended Return? in the search box. H rblock com You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H rblock com It can take up to 3 weeks from the date you mailed it to show up in our system. H rblock com Make a payment using one of several safe and convenient electronic payment options available on IRS. H rblock com gov. H rblock com Select the Payment tab on the front page of IRS. H rblock com gov for more information. H rblock com Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H rblock com Figure your income tax withholding with the IRS Withholding Calculator on IRS. H rblock com gov. H rblock com Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H rblock com Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H rblock com gov. H rblock com Request an Electronic Filing PIN by going to IRS. H rblock com gov and entering Electronic Filing PIN in the search box. H rblock com Download forms, instructions and publications, including accessible versions for people with disabilities. H rblock com Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H rblock com gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H rblock com An employee can answer questions about your tax account or help you set up a payment plan. H rblock com Before you visit, check the Office Locator on IRS. H rblock com gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H rblock com If you have a special need, such as a disability, you can request an appointment. H rblock com Call the local number listed in the Office Locator, or look in the phone book under Unit