CHILD & DEPENDENT CARE

Credit is 20% to 35% of your expenses - maximum of $3000 for one, $6000 for two

• NO Credit allowed if your are married filing separately.
• Care must be provided while you work or look for work.
• You MUST have earned income during the year.
• Care is provided for a child age 12 or younger. Or...
• Care is provided for a qualifying person.
• Care giver can  not be a spouse, parent or dependent.
• Must have provider  name, address, SS or EIN & amount paid.
• Must claim all dependent care benefits received.
• Paid directly by your employer - to your care giver.
• FMV of daycare provided by your employer.
• Pre-tax contributions under a flexible spending account.

• Child must be under age 13.
• Must be one of your dependents - live with you for at least half the year.
• Expenses for part year, under age 13 qualify.
• Physically or mentally disabled spouse. Or,
• Physically or mentally disabled person
• Unable to care for her or himself.
• Must be claimed as your dependent.
• Must have gross income less then $3650

• Name
• SSN # or EIN #
• Address
• Amount Paid

• Name
• Relationship
• SS#
• Date of Birth
• Expenses

SECOND CHILD OR QUALIFIED PERSON – Please provide same information as above - for each child or person receiving care.-