To help us develop a more useful index, please let us know if you have ideas for index entries.
Index
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
A
F
Public assistance benefits . . . . . . . . 6
Publications (See Tax help)
Adoption . . . . . . . . . . . . . . . . . . . . . 4
Forfeitures . . . . . . . . . . . . . . . . . . 10
Aliens . . . . . . . . . . . . . . . . . . . . . . . 4
Forms:
Q
2441 . . . . . . . . . . . . . . . . . . . . . 14
Alternative minimum tax . . . . . . . . 14
8332 . . . . . . . . . . . . . . . . . . . . . . 4
Qualifying person . . . . . . . . . . . . . . 4
Amount of credit . . . . . . . . . . . . . . 13
W– 10 . . . . . . . . . . . . . . . . . . . . . 9
Assistance (See Tax help)
W– 2 . . . . . . . . . . . . . . . . . . . . . 10
R
ATIN . . . . . . . . . . . . . . . . . . . . . . . 4
Free tax services . . . . . . . . . . . . . 19
Recordkeeping . . . . . . . . . . . . . 9, 14
C
Reduced dollar limit . . . . . . . . . . . 12
H
Reimbursed expenses . . . . . . . . . 10
Camp, overnight . . . . . . . . . . . . . . . 8
Help (See Tax help)
Relatives, payments to . . . . . . . . . . 9
Care:
Household employer . . . . . . . . . 9, 14
For qualifying person . . . . . . . . . . 8
Household services . . . . . . . . . . . . 8
Outside home . . . . . . . . . . . . . . . 8
S
Housekeeper . . . . . . . . . . . . . . . . . 8
Provider . . . . . . . . . . . . . . . . . . . 9
Schedule 2 (Form 1040A) . . . . . . . 14
How to claim . . . . . . . . . . . . . . . . . 14
Child of divorced or separated
Self-employment earnings . . . . . . 11
parents . . . . . . . . . . . . . . . . . . . . 4
Separated parents . . . . . . 4, 6, 9, 11
I
Comments on publication . . . . . . . . 2
Social security number . . . . . . . . . . 4
Community property laws . . . . . . . 11
Identification number, qualifying
Spouse:
Cook . . . . . . . . . . . . . . . . . . . . . . . 8
person . . . . . . . . . . . . . . . . . . . . 4
Divorced . . . . . . . . . . . . . . . . . 4, 6
Costs of keeping up home . . . . . . . 6
Identification of care provider . . . . . 9
Not able to care for self . . . . . 7, 11
Custodial parent . . . . . . . . . . . . . . . 6
ITIN . . . . . . . . . . . . . . . . . . . . . . . . 4
Separated . . . . . . . . . . . 4, 6, 9, 11
Student . . . . . . . . . . . . . . . . . 7, 11
D
J
Surviving . . . . . . . . . . . . . . . . 9, 11
Student-spouse . . . . . . . . . . . . 7, 11
Death of spouse . . . . . . . . . . . . 9, 11
Joint return test . . . . . . . . . . . . . . . 9
Suggestions for publication . . . . . . . 2
Dependent care
benefits . . . . . . . . . . . 4, 10, 12, 15
K
T
Dependent care center . . . . . . . . . . 8
Keeping up a home test . . . . . . . . . 6
Divorced parents . . . . . . . . . . . . 4, 6
Tax help . . . . . . . . . . . . . . . . . . . . 19
Dollar limit . . . . . . . . . . . . . . . . . . 12
Taxes on wages . . . . . . . . . . . . 9, 14
L
Due diligence . . . . . . . . . . . . . . . . . 9
Taxpayer Advocate . . . . . . . . . . . . 19
Limits:
Taxpayer identification number . . . . 4
Dollar . . . . . . . . . . . . . . . . . . . . 12
E
Transportation . . . . . . . . . . . . . . . . 8
Earned income . . . . . . . . . . . . . 11
TTY/TDD information . . . . . . . . . . 19
Earned income:
Looking for work . . . . . . . . . . . . . . . 7
Inclusions . . . . . . . . . . . . . . . . . . 6
Nontaxable . . . . . . . . . . . . . . . . . 7
M
U
What is not . . . . . . . . . . . . . . . . . 7
Upkeep of home, costs . . . . . . . . . . 6
Maid . . . . . . . . . . . . . . . . . . . . . . . . 8
Earned income limit . . . . . . . . . . . 11
Meals and lodging for
Earned income test . . . . . . . . . . . . . 6
housekeeper . . . . . . . . . . . . . . . . 9
V
Employer-provided
Medical expenses . . . . . . . . . . . . . 10
Volunteer work . . . . . . . . . . . . . . . . 8
dependent care benefits . . . 10, 12
More information (See Tax help)
Employment taxes . . . . . . . . . . . . 14
W
Expenses:
N
Wages, taxes on . . . . . . . . . . . . 9, 14
Medical . . . . . . . . . . . . . . . . . . . 10
Nontaxable earned income . . . . . . . 7
Work-related expense test . . . . . . . 7
Paid in following year . . . . . 10, 13
Not able to care for
Prepaid . . . . . . . . . . . . . . . . . . . 10
oneself . . . . . . . . . . . . . . . 4, 7, 11
Reimbursed . . . . . . . . . . . . . . . 10
Work-related . . . . . . . . . . . . . 7, 10
P
Provider identification test . . . . . . . . 9
Page 21