Publication 503 - Child And Dependent Care Expenses - 2002 Page 2
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22increase to $250 a month if there is one qualifying person
You can e-mail us while visiting our web site at
and to $500 a month if there are two or more qualifying
persons.
You can write to us at the following address:
Internal Revenue Service
Important Reminders
Tax Forms and Publications
W:CAR:MP:FP
1111 Constitution Ave. NW
Taxpayer identification number needed for each quali-
Washington, DC 20224
fying person. You must include on line 2 of Form 2441,
Child and Dependent Care Expenses, or Schedule 2
We respond to many letters by telephone. Therefore, it
(Form 1040A), Child and Dependent Care Expenses for
would be helpful if you would include your daytime phone
Form 1040A Filers, the name and taxpayer identification
number, including the area code, in your correspondence.
number (generally the social security number) of each
qualifying person. See Taxpayer identification number
Useful Items
under Qualifying Person Test, later.
You may want to see:
You may have to pay employment taxes. If you pay
someone to come to your home and care for your depen-
Publication
dent or spouse, you may be a household employer who
501
Exemptions, Standard Deduction, and Filing
has to pay employment taxes. Usually, you are not a
Information
household employer if the person who cares for your
dependent or spouse does so at his or her home or place
926
Household Employer’s Tax Guide
of business. See Employment Taxes for Household Em-
ployers, later.
Form (and Instructions)
Photographs of missing children. The Internal Reve-
2441 Child and Dependent Care Expenses
nue Service is a proud partner with the National Center for
Schedule 2 (Form 1040A) Child and Dependent
Missing and Exploited Children. Photographs of missing
Care Expenses for Form 1040A Filers
children selected by the Center may appear in this publica-
Schedule H (Form 1040) Household Employment
tion on pages that would otherwise be blank. You can help
Taxes
bring these children home by looking at the photographs
and calling 1– 800 – THE – LOST (1 –800 –843 –5678) if
W– 10 Dependent Care Provider’s Identification
you recognize a child.
and Certification
See How To Get Tax Help, near the end of this publica-
Introduction
tion, for information about getting these publications and
forms.
This publication explains the tests you must meet to claim
the credit for child and dependent care expenses. It ex-
plains how to figure and claim the credit.
Tests To 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
To be able to claim the credit for child and dependent
spouse or dependent who is not able to care for himself or
care expenses, you must file Form 1040 or Form 1040A,
herself. The credit can be up to 30% of your expenses. To
not Form 1040EZ, and meet all the following tests.
qualify, you must pay these expenses so you can work or
look for work.
1) The care must be for one or more qualifying persons
This publication also discusses some of the employ-
who are identified on the form you use to claim the
ment tax rules for household employers.
credit. (See Qualifying Person Test.)
Dependent care benefits. If you received any dependent
2) You (and your spouse if you are married) must keep
care benefits from your employer during the year, you may
up a home that you live in with the qualifying person
be able to exclude from your income all or part of them.
or persons. (See Keeping Up a Home Test, later.)
You must complete Part III of Form 2441 or Schedule 2
3) You (and your spouse if you are married) must have
(Form 1040A) before you can figure the amount of your
earned income during the year. (However, see Rule
credit. See Employer-Provided Dependent Care Benefits
for student-spouse or spouse not able to care for self
under How To Figure the Credit, later.
under Earned Income Test, later.)
Comments and suggestions. We welcome your com-
ments about this publication and your suggestions for
future editions.
Page 2
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