Publication 503 - Child And Dependent Care Expenses - 2002 Page 9
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22is also partly for the care of your 9-year-old child, who is a
Death of spouse. If your spouse died during the year and
qualifying person. However, the dollar limit (discussed
you do not remarry before the end of the year, you gener-
later) is based on one qualifying person, not two.
ally must file a joint return to take the credit. If you do
remarry before the end of the year, the credit can be
Meals and lodging provided for housekeeper. If you
claimed on your deceased spouse’s separate return.
have expenses for meals that your housekeeper eats in
your home because of his or her employment, count these
Provider Identification Test
as work-related expenses. If you have extra expenses for
providing lodging in your home to the housekeeper, count
You must identify all persons or organizations that provide
these as work-related expenses also.
care for your child or dependent. Use Part I of Form 2441
or Schedule 2 (Form 1040A) to show the information.
Example. To provide lodging to the housekeeper, you
Information needed. To identify the care provider, you
move to an apartment with an extra bedroom. You can
must give the provider’s:
count the extra rent and utility expenses for the
housekeeper’s bedroom as work related. However, if your
1) Name,
housekeeper moves into an existing bedroom in your
home, you can count only the extra utility expenses as
2) Address, and
work related.
3) Taxpayer identification number.
Taxes paid on wages. The taxes you pay on wages for
If the care provider is an individual, the taxpayer identifi-
qualifying child and dependent care services are work-re-
cation number is his or her social security number or
lated expenses. For more information on a household
individual taxpayer identification number. If the care pro-
employer’s tax responsibilities, see Employment Taxes for
vider is an organization, then it is the employer identifica-
Household Employers, later.
tion number (EIN).
You do not have to show the taxpayer identification
number if the care provider is one of certain tax-exempt
Payments to Relatives
organizations (such as a church or school). In this case,
write “Tax-Exempt” in the space where the tax form calls
You can count work-related payments you make to rela-
for the number.
tives who are not your dependents, even if they live in your
If you cannot provide all of the information or the infor-
home. However, do not count any amounts you pay to:
mation is incorrect, you must be able to show that you used
due diligence (discussed later) in trying to furnish the
1) A dependent for whom you (or your spouse if you
necessary information.
are married) can claim an exemption, or
2) Your child who is under age 19 at the end of the
Getting the information. You can use Form W –10, De-
year, even if he or she is not your dependent.
pendent Care Provider’s Identification and Certification, to
request the required information from the care provider. If
you do not use Form W –10, you can get the information
Joint Return Test
from:
Generally, married couples must file a joint return to take
1) A copy of the provider’s social security card,
the credit. However, if you are legally separated or living
2) A copy of the provider’s driver’s license (in a state
apart from your spouse, you may be able to file a separate
where the license includes the social security num-
return and still take the credit.
ber),
Legally separated. You are not considered married if you
3) A copy of the provider’s completed Form W –4,
are legally separated from your spouse under a decree of
Employee’s Withholding Allowance Certificate, if he
divorce or separate maintenance. You are eligible to take
or she is your household employee,
the credit on a separate return.
4) A copy of the statement furnished by your employer
if the provider is your employer’s dependent care
Married and living apart. You are not considered mar-
plan, or
ried and are eligible to take the credit if all the following
apply.
5) A letter or invoice from the provider if it shows the
necessary information.
1) You file a separate return.
You should keep this information with your tax
2) Your home is the home of a qualifying person for
records. Do not send Form W –10 (or other docu-
more than half the year.
ment containing this information) to the Internal
RECORDS
3) You pay more than half the cost of keeping up your
Revenue Service.
home for the year.
4) Your spouse does not live in your home for the last 6
Due diligence. If the care provider information you give is
months of the year.
incorrect or incomplete, your credit may not be allowed.
Page 9
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