The child was under age 13 or wasn't physically or mentally able to care for themselves These tests are presented in Figure A and are also explained in detail in this publication. See Reduced Dollar Limit under How To Figure the Credit, later.) (If you had two or more qualifying persons, the amount you exclude or deduct will always be less than the dollar limit because the total amount you can exclude or deduct is limited to $5,000. 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 you had one qualifying person or $6,000 if you had two or more qualifying persons) in order for you to claim a credit on the remaining amount. (See Care Provider Identification Test, later.) You must identify the care provider on your tax return. If you are married, you must file a joint return, unless an exception applies to you. Your filing status may be single, head of household, or qualifying surviving spouse. See Payments to Relatives or Dependents under Are These Work-Related Expenses, later. The parent of your qualifying person if your qualifying person is your child and under age 13. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-80) if you recognize a child. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). See Do You Have Household Employees, later. Usually, you aren't a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. 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. See Taxpayer identification number under Who Is a Qualifying Person, later. You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally, the social security number (SSN)) of each qualifying person. Taxpayer identification number needed for each qualifying person. For 2023, you can’t claim a personal exemption for yourself, your spouse, or your dependents.
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