Publication 503 - Child And Dependent Care Expenses - 2002 Page 3
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22Figure A. Can You Claim the Credit?
Start Here
No
Was the care for one or more qualifying persons?
Yes
1
Did you
keep up a home for you and that qualifying person or
No
persons?
Yes
No
2
Did you
have earned income during the year?
Yes
No
2
Did you pay the expenses to allow you
to work or look for work?
Yes
Were your payments made to someone you or your spouse could
Yes
claim as a dependent?
No
Were your payments made to your child who was under the age of
Yes
19 at the end of the year?
No
Are you single?
Yes
No
Are you filing a joint return?
Yes
No
No
Do you meet the requirements
to be considered unmarried?
Yes
Yes
Do you know the care provider’s name,
address, and identifying number?
No
No
Did you make a reasonable effort to get this
information? (See Due diligence.)
Yes
Did you exclude at least $2,400 of dependent
Yes
care benefits ($4,800 if two or more qualifying
persons)?
No
You CAN claim the child and dependent
You CANNOT claim the child
care credit. Fill out Form 2441 or
3
and dependent care credit.
Schedule 2 (Form 1040A).
1
This includes your spouse if you were married.
2
This also applies to your spouse, unless your spouse was disabled or a full-time student.
3
If you had expenses that met the requirements for 2001, except that you did not pay them until 2002, you may be able to claim those expenses in 2002. See
Expenses not paid until the following year under How To Figure the Credit.
Page 3
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial