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Where Can I Get 2011 Tax Forms

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Where Can I Get 2011 Tax Forms

Where can i get 2011 tax forms 32. Where can i get 2011 tax forms   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Where can i get 2011 tax forms Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. Where can i get 2011 tax forms  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. Where can i get 2011 tax forms See Taxpayer identification number under Qualifying Person Test, later. Where can i get 2011 tax forms You may have to pay employment taxes. Where can i get 2011 tax forms  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms See Employment Taxes for Household Employers , later. Where can i get 2011 tax forms Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. Where can i get 2011 tax forms Tests you must meet to claim the credit. Where can i get 2011 tax forms How to figure the credit. Where can i get 2011 tax forms How to claim the credit. Where can i get 2011 tax forms Employment taxes you may have to pay as a household employer. Where can i get 2011 tax forms You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Where can i get 2011 tax forms The credit can be up to 35% of your expenses. Where can i get 2011 tax forms To qualify, you must pay these expenses so you can work or look for work. Where can i get 2011 tax forms This credit should not be confused with the child tax credit discussed in chapter 34. Where can i get 2011 tax forms Dependent care benefits. Where can i get 2011 tax forms   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Where can i get 2011 tax forms You must complete Form 2441, Part III, before you can figure the amount of your credit. Where can i get 2011 tax forms See Dependent Care Benefits under How To Figure the Credit, later. Where can i get 2011 tax forms Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. Where can i get 2011 tax forms The care must be for one or more qualifying persons who are identified on Form 2441. Where can i get 2011 tax forms (See Qualifying Person Test . Where can i get 2011 tax forms ) You (and your spouse if filing jointly) must have earned income during the year. Where can i get 2011 tax forms (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. Where can i get 2011 tax forms ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. Where can i get 2011 tax forms (See Work-Related Expense Test , later. Where can i get 2011 tax forms ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms (See Payments to Relatives or Dependents under Work-Related Expense Test, later. Where can i get 2011 tax forms ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. Where can i get 2011 tax forms If you are married, you must file a joint return, unless an exception applies to you. Where can i get 2011 tax forms (See Joint Return Test , later. Where can i get 2011 tax forms ) You must identify the care provider on your tax return. Where can i get 2011 tax forms (See Provider Identification Test , later. Where can i get 2011 tax forms ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). Where can i get 2011 tax forms (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. Where can i get 2011 tax forms See Reduced Dollar Limit under How To Figure the Credit, later. Where can i get 2011 tax forms ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. Where can i get 2011 tax forms Figure 32-A. Where can i get 2011 tax forms Can You Claim the Credit? Please click here for the text description of the image. Where can i get 2011 tax forms Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Dependent defined. Where can i get 2011 tax forms   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. Where can i get 2011 tax forms To be your dependent, a person must be your qualifying child (or your qualifying relative). Where can i get 2011 tax forms Qualifying child. Where can i get 2011 tax forms   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Where can i get 2011 tax forms More information. Where can i get 2011 tax forms   For more information about who is a dependent or a qualifying child, see chapter 3. Where can i get 2011 tax forms Physically or mentally not able to care for oneself. Where can i get 2011 tax forms   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. Where can i get 2011 tax forms Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. Where can i get 2011 tax forms Person qualifying for part of year. Where can i get 2011 tax forms   You determine a person's qualifying status each day. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Also see Yearly limit under Dollar Limit, later. Where can i get 2011 tax forms Birth or death of otherwise qualifying person. Where can i get 2011 tax forms   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. Where can i get 2011 tax forms Taxpayer identification number. Where can i get 2011 tax forms   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). Where can i get 2011 tax forms If the correct information is not shown, the credit may be reduced or disallowed. Where can i get 2011 tax forms Individual taxpayer identification number (ITIN) for aliens. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms The ITIN is entered wherever an SSN is requested on a tax return. Where can i get 2011 tax forms To apply for an ITIN, see Form W-7. Where can i get 2011 tax forms   An ITIN is for tax use only. Where can i get 2011 tax forms It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. Where can i get 2011 tax forms S. Where can i get 2011 tax forms law. Where can i get 2011 tax forms Adoption taxpayer identification number (ATIN). Where can i get 2011 tax forms   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. Where can i get 2011 tax forms File Form W-7A, Application for Taxpayer Identification Number for Pending U. Where can i get 2011 tax forms S. Where can i get 2011 tax forms Adoptions. Where can i get 2011 tax forms Child of divorced or separated parents or parents living apart. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms For details and an exception for a parent who works at night, see Pub. Where can i get 2011 tax forms 501. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. Where can i get 2011 tax forms Earned income. Where can i get 2011 tax forms   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. Where can i get 2011 tax forms A net loss from self-employment reduces earned income. Where can i get 2011 tax forms Earned income also includes strike benefits and any disability pay you report as wages. Where can i get 2011 tax forms   Generally, only taxable compensation is included. Where can i get 2011 tax forms However, you can elect to include nontaxable combat pay in earned income. Where can i get 2011 tax forms If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Where can i get 2011 tax forms (In other words, if one of you makes the election, the other one can also make it but does not have to. Where can i get 2011 tax forms ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. Where can i get 2011 tax forms Members of certain religious faiths opposed to social security. Where can i get 2011 tax forms   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. Where can i get 2011 tax forms See Earned Income Test in Publication 503. Where can i get 2011 tax forms Not earned income. Where can i get 2011 tax forms   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. Where can i get 2011 tax forms S. Where can i get 2011 tax forms trade or business, or Any amount received for work while an inmate in a penal institution. Where can i get 2011 tax forms Rule for student-spouse or spouse not able to care for self. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms (Your spouse also must live with you for more than half the year. Where can i get 2011 tax forms )   If you are filing a joint return, this rule also applies to you. Where can i get 2011 tax forms You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. Where can i get 2011 tax forms   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. Where can i get 2011 tax forms   This rule applies to only one spouse for any one month. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Full-time student. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms You must have been a full-time student for some part of each of 5 calendar months during the year. Where can i get 2011 tax forms (The months need not be consecutive. Where can i get 2011 tax forms ) School. Where can i get 2011 tax forms   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. Where can i get 2011 tax forms A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Where can i get 2011 tax forms Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. Where can i get 2011 tax forms Expenses are considered work-related only if both of the following are true. Where can i get 2011 tax forms They allow you (and your spouse if filing jointly) to work or look for work. Where can i get 2011 tax forms They are for a qualifying person's care. Where can i get 2011 tax forms Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. Where can i get 2011 tax forms If you are married, generally both you and your spouse must work or look for work. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Your work can be for others or in your own business or partnership. Where can i get 2011 tax forms It can be either full time or part time. Where can i get 2011 tax forms Work also includes actively looking for work. Where can i get 2011 tax forms However, if you do not find a job and have no earned income for the year, you cannot take this credit. Where can i get 2011 tax forms See Earned Income Test , earlier. Where can i get 2011 tax forms An expense is not considered work-related merely because you had it while you were working. Where can i get 2011 tax forms The purpose of the expense must be to allow you to work. Where can i get 2011 tax forms Whether your expenses allow you to work or look for work depends on the facts. Where can i get 2011 tax forms Example 1. Where can i get 2011 tax forms The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. Where can i get 2011 tax forms Example 2. Where can i get 2011 tax forms You work during the day. Where can i get 2011 tax forms Your spouse works at night and sleeps during the day. Where can i get 2011 tax forms You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. Where can i get 2011 tax forms Your expenses are considered work-related. Where can i get 2011 tax forms Volunteer work. Where can i get 2011 tax forms    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. Where can i get 2011 tax forms Work for part of year. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms 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). Where can i get 2011 tax forms Temporary absence from work. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Instead, you can figure your credit including the expenses you paid for the period of absence. Where can i get 2011 tax forms   An absence of 2 weeks or less is a short, temporary absence. Where can i get 2011 tax forms An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. Where can i get 2011 tax forms You become ill and miss 4 months of work but receive sick pay. Where can i get 2011 tax forms You continue to pay the nanny to care for the children while you are ill. Where can i get 2011 tax forms Your absence is not a short, temporary absence, and your expenses are not considered work-related. Where can i get 2011 tax forms Part-time work. Where can i get 2011 tax forms   If you work part-time, you generally must figure your expenses for each day. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Any day when you work at least 1 hour is a day of work. Where can i get 2011 tax forms Example 1. Where can i get 2011 tax forms You work 3 days a week. Where can i get 2011 tax forms While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. Where can i get 2011 tax forms You can pay the center $150 for any 3 days a week or $250 for 5 days a week. Where can i get 2011 tax forms Your child attends the center 5 days a week. Where can i get 2011 tax forms Your work-related expenses are limited to $150 a week. Where can i get 2011 tax forms Example 2. Where can i get 2011 tax forms The facts are the same as in Example 1 except the center does not offer a 3-day option. Where can i get 2011 tax forms The entire $250 weekly fee may be a work-related expense. Where can i get 2011 tax forms Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. Where can i get 2011 tax forms You do not have to choose the least expensive way of providing care. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. Where can i get 2011 tax forms Expenses for household services qualify if part of the services is for the care of qualifying persons. Where can i get 2011 tax forms See Household services , later. Where can i get 2011 tax forms Expenses not for care. Where can i get 2011 tax forms   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms   Child support payments are not for care and do not qualify for the credit. Where can i get 2011 tax forms Education. Where can i get 2011 tax forms   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. Where can i get 2011 tax forms Expenses to attend kindergarten or a higher grade are not expenses for care. Where can i get 2011 tax forms Do not use these expenses to figure your credit. Where can i get 2011 tax forms   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. Where can i get 2011 tax forms   Summer school and tutoring programs are not for care. Where can i get 2011 tax forms Example 1. Where can i get 2011 tax forms You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. Where can i get 2011 tax forms The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. Where can i get 2011 tax forms You can count the total cost when you figure the credit. Where can i get 2011 tax forms Example 2. Where can i get 2011 tax forms You place your 10-year-old child in a boarding school so you can work full time. Where can i get 2011 tax forms Only the part of the boarding school expense that is for the care of your child is a work-related expense. Where can i get 2011 tax forms You can count that part of the expense in figuring your credit if it can be separated from the cost of education. Where can i get 2011 tax forms You cannot count any part of the amount you pay the school for your child's education. Where can i get 2011 tax forms Care outside your home. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Dependent care center. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Camp. Where can i get 2011 tax forms   The cost of sending your child to an overnight camp is not considered a work-related expense. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Transportation. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms This includes transportation by bus, subway, taxi, or private car. Where can i get 2011 tax forms However, transportation not provided by a care provider is not for the care of a qualifying person. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Fees and deposits. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms However, a forfeited deposit is not for the care of a qualifying person if care is not provided. Where can i get 2011 tax forms Example 1. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms The fee you paid is a work-related expense. Where can i get 2011 tax forms Example 2. Where can i get 2011 tax forms You placed a deposit with a preschool to reserve a place for your 3-year-old child. Where can i get 2011 tax forms You later sent your child to a different preschool and forfeited the deposit. Where can i get 2011 tax forms The forfeited deposit is not for care and so is not a work-related expense. Where can i get 2011 tax forms Household services. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms   Household services are ordinary and usual services done in and around your home that are necessary to run your home. Where can i get 2011 tax forms They include the services of a housekeeper, maid, or cook. Where can i get 2011 tax forms However, they do not include the services of a chauffeur, bartender, or gardener. Where can i get 2011 tax forms See Household Services in Publication 503 for more information. Where can i get 2011 tax forms   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. Where can i get 2011 tax forms Taxes paid on wages. Where can i get 2011 tax forms   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. Where can i get 2011 tax forms See Employment Taxes for Household Employers , later. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Joint Return Test Generally, married couples must file a joint return to take the credit. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Legally separated. Where can i get 2011 tax forms   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. Where can i get 2011 tax forms You may be eligible to take the credit on your return using head of household filing status. Where can i get 2011 tax forms Married and living apart. Where can i get 2011 tax forms   You are not considered married and are eligible to take the credit if all the following apply. Where can i get 2011 tax forms You file a return apart from your spouse. Where can i get 2011 tax forms Your home is the home of a qualifying person for more than half the year. Where can i get 2011 tax forms You pay more than half the cost of keeping up your home for the year. Where can i get 2011 tax forms Your spouse does not live in your home for the last 6 months of the year. Where can i get 2011 tax forms Costs of keeping up a home. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. Where can i get 2011 tax forms   They also do not include the purchase, permanent improvement, or replacement of property. Where can i get 2011 tax forms For example, you cannot include the cost of replacing a water heater. Where can i get 2011 tax forms However, you can include the cost of repairing a water heater. Where can i get 2011 tax forms Death of spouse. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. Where can i get 2011 tax forms Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. Where can i get 2011 tax forms Use Form 2441, Part I, to show the information. Where can i get 2011 tax forms 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). Where can i get 2011 tax forms Information needed. Where can i get 2011 tax forms   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. Where can i get 2011 tax forms   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. Where can i get 2011 tax forms If the care provider is an organization, then it is the employer identification number (EIN). Where can i get 2011 tax forms   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). Where can i get 2011 tax forms In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. Where can i get 2011 tax forms   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. Where can i get 2011 tax forms Getting the information. Where can i get 2011 tax forms   You can use Form W-10 to request the required information from the care provider. Where can i get 2011 tax forms If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. Where can i get 2011 tax forms    You should keep this information with your tax records. Where can i get 2011 tax forms Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. Where can i get 2011 tax forms Due diligence. Where can i get 2011 tax forms   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. Where can i get 2011 tax forms However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. Where can i get 2011 tax forms Provider refusal. Where can i get 2011 tax forms   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). Where can i get 2011 tax forms Enter “See Attached Statement” in the columns calling for the information you do not have. Where can i get 2011 tax forms Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. Where can i get 2011 tax forms Be sure to write your name and social security number on this statement. Where can i get 2011 tax forms The statement will show that you used due diligence in trying to furnish the necessary information. Where can i get 2011 tax forms U. Where can i get 2011 tax forms S. Where can i get 2011 tax forms citizens and resident aliens living abroad. Where can i get 2011 tax forms   If you are living abroad, your care provider may not have, and may not be required to get, a U. Where can i get 2011 tax forms S. Where can i get 2011 tax forms taxpayer identification number (for example, an SSN or EIN). Where can i get 2011 tax forms If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. Where can i get 2011 tax forms How To Figure the Credit Your credit is a percentage of your work-related expenses. Where can i get 2011 tax forms Your expenses are subject to the earned income limit and the dollar limit. Where can i get 2011 tax forms The percentage is based on your adjusted gross income. Where can i get 2011 tax forms Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. Where can i get 2011 tax forms Expenses prepaid in an earlier year. Where can i get 2011 tax forms   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. Where can i get 2011 tax forms Claim the expenses for the later year as if they were actually paid in that later year. Where can i get 2011 tax forms Expenses not paid until the following year. Where can i get 2011 tax forms   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. Where can i get 2011 tax forms You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. Where can i get 2011 tax forms See Payments for prior year's expenses under Amount of Credit in Publication 503. Where can i get 2011 tax forms    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. Where can i get 2011 tax forms You may be able to claim a credit for them on your 2014 return. Where can i get 2011 tax forms Expenses reimbursed. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms You paid work-related expenses of $3,000. Where can i get 2011 tax forms You are reimbursed $2,000 by a state social services agency. Where can i get 2011 tax forms You can use only $1,000 to figure your credit. Where can i get 2011 tax forms Medical expenses. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. Where can i get 2011 tax forms    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. Where can i get 2011 tax forms Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. Where can i get 2011 tax forms See Reduced Dollar Limit , later. Where can i get 2011 tax forms But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. Where can i get 2011 tax forms Dependent care benefits. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Your salary may have been reduced to pay for these benefits. Where can i get 2011 tax forms If you received benefits as an employee, they should be shown in box 10 of your Form W-2. Where can i get 2011 tax forms See Statement for employee , later. Where can i get 2011 tax forms Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Where can i get 2011 tax forms Enter the amount of these benefits on Form 2441, Part III, line 12. Where can i get 2011 tax forms Exclusion or deduction. Where can i get 2011 tax forms   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Where can i get 2011 tax forms Your employer can tell you whether your benefit plan qualifies. Where can i get 2011 tax forms To claim the exclusion, you must complete Part III of Form 2441. Where can i get 2011 tax forms You cannot use Form 1040EZ. Where can i get 2011 tax forms   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Where can i get 2011 tax forms Therefore, you would not get an exclusion from wages. Where can i get 2011 tax forms Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Where can i get 2011 tax forms To claim the deduction, you must use Form 2441. Where can i get 2011 tax forms   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). Where can i get 2011 tax forms 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. Where can i get 2011 tax forms See Earned Income Limit, later. Where can i get 2011 tax forms    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. Where can i get 2011 tax forms Statement for employee. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Where can i get 2011 tax forms Effect of exclusion on credit. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Earned income is defined under Earned Income Test , earlier. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Separated spouse. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Use only your income in figuring the earned income limit. Where can i get 2011 tax forms Surviving spouse. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Community property laws. Where can i get 2011 tax forms   You should disregard community property laws when you figure earned income for this credit. Where can i get 2011 tax forms You or your spouse is a student or not able to care for self. Where can i get 2011 tax forms   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Spouse works. Where can i get 2011 tax forms   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. Where can i get 2011 tax forms Spouse qualifies for part of month. Where can i get 2011 tax forms    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. Where can i get 2011 tax forms You are a student or not able to care for self. Where can i get 2011 tax forms   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. Where can i get 2011 tax forms 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). Where can i get 2011 tax forms If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. Where can i get 2011 tax forms Both spouses qualify. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. Where can i get 2011 tax forms This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. Where can i get 2011 tax forms If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. Where can i get 2011 tax forms This $6,000 limit does not need to be divided equally among them. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Yearly limit. Where can i get 2011 tax forms   The dollar limit is a yearly limit. Where can i get 2011 tax forms The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. Where can i get 2011 tax forms Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. Where can i get 2011 tax forms Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Your reduced dollar limit is figured on Form 2441, Part III. Where can i get 2011 tax forms See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. Where can i get 2011 tax forms Example 1. Where can i get 2011 tax forms George is a widower with one child and earns $24,000 a year. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms His employer pays an additional $1,000 under a dependent care benefit plan. Where can i get 2011 tax forms This $1,000 is excluded from George's income. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms This is because his dollar limit is reduced as shown next. Where can i get 2011 tax forms   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. Where can i get 2011 tax forms Randall is married and both he and his wife are employed. Where can i get 2011 tax forms Each has earned income in excess of $6,000. Where can i get 2011 tax forms They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Where can i get 2011 tax forms Randall's work-related expenses are $6,000 for the year. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms This is because his dollar limit is reduced as shown next. Where can i get 2011 tax forms   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. Where can i get 2011 tax forms This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. Where can i get 2011 tax forms The following table shows the percentage to use based on adjusted gross income. Where can i get 2011 tax forms   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. Where can i get 2011 tax forms You cannot claim the credit on Form 1040EZ. Where can i get 2011 tax forms Form 1040 or 1040A. Where can i get 2011 tax forms   You must complete Form 2441 and attach it to your Form 1040 or 1040A. Where can i get 2011 tax forms Enter the credit on Form 1040, line 48, or Form 1040A, line 29. Where can i get 2011 tax forms Limit on credit. Where can i get 2011 tax forms   The amount of credit you can claim is generally limited to the amount of your tax. Where can i get 2011 tax forms For more information, see the Instructions for Form 2441. Where can i get 2011 tax forms Tax credit not refundable. Where can i get 2011 tax forms   You cannot get a refund for any part of the credit that is more than this limit. Where can i get 2011 tax forms Recordkeeping. Where can i get 2011 tax forms You should keep records of your work-related expenses. Where can i get 2011 tax forms Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. Where can i get 2011 tax forms Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . Where can i get 2011 tax forms 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. Where can i get 2011 tax forms If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. Where can i get 2011 tax forms If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. Where can i get 2011 tax forms Self-employed persons who are in business for themselves are not household employees. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms This control could include providing rules of conduct and appearance and requiring regular reports. Where can i get 2011 tax forms In this case, you do not have to pay employment taxes. Where can i get 2011 tax forms 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. Where can i get 2011 tax forms If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. Where can i get 2011 tax forms Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. Where can i get 2011 tax forms Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. Where can i get 2011 tax forms Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. Where can i get 2011 tax forms For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. Where can i get 2011 tax forms State employment tax. Where can i get 2011 tax forms   You may also have to pay state unemployment tax. Where can i get 2011 tax forms Contact your state unemployment tax office for information. Where can i get 2011 tax forms You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. Where can i get 2011 tax forms For a list of state unemployment tax agencies, visit the U. Where can i get 2011 tax forms S. Where can i get 2011 tax forms Department of Labor's website. Where can i get 2011 tax forms A link to that website is in Publication 926, or you can find it with an online search. Where can i get 2011 tax forms Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Colorado Office of the Attorney General

Website: Colorado Office of the Attorney General

Address: Colorado Office of the Attorney General
Consumer Protection Section
1300 Broadway, 10th Floor
Denver, CO 80203

Phone Number: 720-508-6006

Toll-free: 1-800-222-4444 (CO)

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County Consumer Protection Offices

Pueblo County District Attorney's Office

Website: Pueblo County District Attorney's Office

Address: Pueblo County District Attorney's Office
Economic Crimes Unit
701 Court St.
Pueblo, CO 81003

Phone Number: 719-583-6030

Weld County District Attorney's Office

Website: Weld County District Attorney's Office

Address: Weld County District Attorney's Office
915 10th St.
PO Box 1167
Greeley, CO 80632-1167

Phone Number: 970-356-4010

Fourth Judicial District Attorney's Office

Website: Fourth Judicial District Attorney's Office

Address: Fourth Judicial District Attorney's Office
Economic Crimes Division
El Paso and Teller Counties
105 E. Vermijo Ave.
Colorado Springs, CO 80903

Phone Number: 719-520-6000 719-520-6002 (Fraud Hotline)

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City Consumer Protection Offices

Denver District Attorney's Office

Website: Denver District Attorney's Office

Address: Denver District Attorney's Office
Economic Crimes Unit
201 W. Colfax Ave.
Denver, CO 80202

Phone Number: 720-913-9179

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Banking
1560 Broadway, Suite 975
Denver, CO 80202

Phone Number: 303-894-7575

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Insurance
1560 Broadway, Suite 850
Denver, CO 80202

Phone Number: 303-894-7490

Toll-free: 1-800-930-3745 (CO)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Regulatory Agencies

Website: Department of Regulatory Agencies

Address: Department of Regulatory Agencies
Division of Securities
1560 Broadway, Suite 900
Denver, CO 80202

Phone Number: 303-894-2320

TTY: 1-800-659-2656

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Protection Division
1560 Broadway, Suite 250
Denver, CO 80202

Phone Number: 303-894-2070

Toll-free: 1-800-456-0858 (CO)

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The Where Can I Get 2011 Tax Forms

Where can i get 2011 tax forms 4. Where can i get 2011 tax forms   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Where can i get 2011 tax forms Adjusted gross income. Where can i get 2011 tax forms Distributions received by spouse. Where can i get 2011 tax forms Testing period. Where can i get 2011 tax forms What's New Modified AGI limit for retirement savings contributions credit increased. Where can i get 2011 tax forms  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Where can i get 2011 tax forms Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Where can i get 2011 tax forms You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Where can i get 2011 tax forms This credit could reduce the federal income tax you pay dollar for dollar. Where can i get 2011 tax forms    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Where can i get 2011 tax forms You were born before January 2, 1996. Where can i get 2011 tax forms You are not a full-time student (explained next). Where can i get 2011 tax forms No one else, such as your parent(s), claims an exemption for you on their tax return. Where can i get 2011 tax forms Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Where can i get 2011 tax forms Full-time student. Where can i get 2011 tax forms   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Where can i get 2011 tax forms You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Where can i get 2011 tax forms Adjusted gross income. Where can i get 2011 tax forms   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Where can i get 2011 tax forms However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Where can i get 2011 tax forms Eligible contributions. Where can i get 2011 tax forms   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Where can i get 2011 tax forms They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Where can i get 2011 tax forms For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Where can i get 2011 tax forms Reducing eligible contributions. Where can i get 2011 tax forms   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Where can i get 2011 tax forms Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Where can i get 2011 tax forms   Do not reduce your eligible contributions by any of the following. Where can i get 2011 tax forms The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Where can i get 2011 tax forms Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Where can i get 2011 tax forms Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Where can i get 2011 tax forms Loans from a qualified employer plan treated as a distribution. Where can i get 2011 tax forms Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Where can i get 2011 tax forms Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Where can i get 2011 tax forms Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Where can i get 2011 tax forms Distributions from a military retirement plan. Where can i get 2011 tax forms Distributions from an inherited IRA by a nonspousal beneficiary. Where can i get 2011 tax forms Distributions received by spouse. Where can i get 2011 tax forms   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Where can i get 2011 tax forms Testing period. Where can i get 2011 tax forms   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Where can i get 2011 tax forms Example. Where can i get 2011 tax forms You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Where can i get 2011 tax forms You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Where can i get 2011 tax forms Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Where can i get 2011 tax forms You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Where can i get 2011 tax forms You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Where can i get 2011 tax forms Maximum eligible contributions. Where can i get 2011 tax forms   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Where can i get 2011 tax forms Effect on other credits. Where can i get 2011 tax forms   The amount of this credit will not change the amount of your refundable tax credits. Where can i get 2011 tax forms A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Where can i get 2011 tax forms Maximum credit. Where can i get 2011 tax forms   This is a nonrefundable credit. Where can i get 2011 tax forms The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Where can i get 2011 tax forms If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Where can i get 2011 tax forms How to figure and report the credit. Where can i get 2011 tax forms   The amount of the credit you can get is based on the contributions you make and your credit rate. Where can i get 2011 tax forms Your credit rate can be as low as 10% or as high as 50%. Where can i get 2011 tax forms Your credit rate depends on your income and your filing status. Where can i get 2011 tax forms See Form 8880 to determine your credit rate. Where can i get 2011 tax forms   The maximum contribution taken into account is $2,000 per person. Where can i get 2011 tax forms On a joint return, up to $2,000 is taken into account for each spouse. Where can i get 2011 tax forms   Figure the credit on Form 8880. Where can i get 2011 tax forms Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Where can i get 2011 tax forms Prev  Up  Next   Home   More Online Publications