If you have a person working in
your home, you may owe the employment taxes on those payments. GO
THERE
If you have a person working in
your home, you may owe the employment taxes on those payments. GO
THERE
You may want to jump to the
employer provided plans providing for "pre-tax" payments of some of
these expenses. GO THERE
This publication explains the tests you must meet to claim the credit for child and dependent care expenses. It explains how to figure and claim the credit.
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. The credit can be up to 30% of your expenses. To qualify, you must pay these expenses so you can work or look for work.
This publication also discusses some of the employment tax rules for household employers.
Dependent care benefits. 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. You must complete Part III of Form 2441,Child and Dependent Care Expenses, or Schedule 2 (Form 1040A), Child and Dependent Care Expenses for Form 1040A Filers, before you can figure the amount of your credit. See Employer's Dependent Care Benefits under How To Figure the Credit, later.