taxmap/instr/i1040as2-002.htm#TXMP6e32fa19taxmap/instr/i1040as2-002.htm#TXMP521020f0Complete columns (a) through (d) for each person or organization that provided the care. You can use Form W-10 or any other source listed in its instructions to get the information from the care provider. If you do not give correct or complete information, your credit (and exclusion, if applicable) may be disallowed unless you can show you used due diligence in trying to get the required information.
If you have more than two care providers, attach a statement to your return with the required information. Be sure to put your name and social security number (SSN) on the statement. Also, enter See Attached
right above the Caution under line 1.
taxmap/instr/i1040as2-002.htm#TXMP19d8de9eYou can show a serious and earnest effort (due diligence) to get the information by keeping in your records a Form W-10 completed by the care provider. Or you may keep one of the other sources of information listed in the instructions for Form W-10. If the provider does not give you the information, complete the entries you can on line 1. For example, enter the provider's name and address. Enter See Attached Statement
in the columns for which you do not have the information. Then, attach a statement to your return explaining that the provider did not give you the information you requested.
taxmap/instr/i1040as2-002.htm#TXMP50e672cbEnter the care provider's name and address. If you were covered by your employer's dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer's name in column (a). Next, enter See W-2
in column (b). Then, leave columns (c) and (d) blank. But if your employer paid a third party (not hired by your employer) on your behalf to provide the care, you must give information on the third party in columns (a) through (d).
taxmap/instr/i1040as2-002.htm#TXMP646c711fIf the care provider is an individual, enter his or her social security number (SSN). Otherwise, enter the provider's employer identification number (EIN). If the provider is a tax-exempt organization, enter Tax-Exempt.
taxmap/instr/i1040as2-002.htm#TXMP0f690171If you are living abroad, your care provider may not have, and may not be required to get, a U.S. taxpayer identification number (for example, an SSN or EIN). If so, enter LAFCP
(Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number.
taxmap/instr/i1040as2-002.htm#TXMP38c070dbEnter the total amount you actually paid in 2008 to the care provider. Also, include amounts your employer paid to a third party on your behalf. It does not matter when the expenses were incurred. Do not reduce this amount by any reimbursement you received.