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How To File 1040x

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How To File 1040x

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

IRS Invites Public to Comment on TEDB Allocation Process and Also Announces a 3-Month Extension to Issue Unexpired TEDB Allocations
The IRS seeks public comment on the reallocation of available amounts of volume cap for Tribal Economic Development Bonds in order to facilitate issuance by Indian tribal governments. Additionally, Indian tribal governments with unexpired volume cap allocations may request a three-month optional extension.

The American Recovery and Reinvestment Act of 2009: Information Center
Update on the new economic stimulus legislation.

IRS Releases Guidance on ARRA Bond Provisions
The latest guidance, forms and information on bond provisions enacted by the American Recovery & Reinvestment Act of 2009.

IRS Announces Tribal Economic Development Bonds Allocations
The IRS has announced the allocation, in two tranches, of $2 billion of volume cap to tribal governments under the new TEDBs program.

IRS Releases Guidance on HIRE Bond Provisions
The Service announced that Notice 2010-35 has been released. The Notice provides guidance for the new Federal refundable tax credit subsidy option (direct pay subsidy option) allowed by the enactment of the Hiring Incentives to Restore Employment Act (HIRE Act) on March 18, 2010. The Notice is also intended to quickly enable issuers to begin issuing these bonds for qualified purposes.

The Service Announces the Release of New and Revised Tax Exempt Bond Forms
The IRS announced that new Form 8038-TC and revised Forms 8038-CP, 8038, and 8038-G have been issued.

Application of the Treasury Offset Program to Payments to Issuers of Direct Pay Bonds
Information on the application of the Treasury Offset Program (TOPS) as it relates to subsidy payments made to issuers of direct pay bonds.

Tax Exempt Bonds Compliance Check Questionnaire on Direct Pay Bonds (February 2010)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division of the IRS conducted a compliance check questionnaire to evaluate the issuance and record retention policies, procedures and practices of issuers of direct pay build America bonds.

TIGTA Audit Report Finds BABs Payment Processing is Timely and Accurate
TIGTA finds initial build America bond subsidy payments were processed accurately and timely.

TIGTA Finds that Compliance Check Questionnaires by TEB were Appropriate
The compliance check questionnaires issued by the TEB office were appropriate for identifying indications of a high risk of potential noncompliance for BABs and were not examinations.

Page Last Reviewed or Updated: 26-Mar-2014

The How To File 1040x

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