taxmap/pubs/p503-000.htm#en_us_publink1000203255taxmap/pubs/p503-000.htm#en_us_publink1000203258Taxpayer identification number needed for each qualifying person.(p1)
You must include on line 2 of Form 2441, Child and Dependent
Care Expenses, the name and taxpayer identification number (generally the social
security number) of each qualifying person. See
Taxpayer identification number under
Qualifying Person Test, later.
You may have to pay employment taxes.(p1)
If you pay someone to come to your home and care for your dependent
or spouse, you may be a household employer who has to pay employment taxes.
Usually, you are not a household employer if the person who cares for your
dependent or spouse does so at his or her home or place of business. See
Employment Taxes for Household Employers, later.
Photographs of missing children.(p1)
The Internal Revenue Service is a proud partner with the National
Center for Missing and Exploited Children. Photographs of missing children
selected by the Center may appear in this publication on pages that would
otherwise be blank. You can help bring these children home by looking at the
photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a
child.
This publication explains the tests you must meet to claim the
credit for child and dependent care expenses. It explains how to figure and
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 spouse or dependent who is
not able to care for himself or herself. The credit can be up to 35% of your
expenses. To qualify, you must pay these expenses so you can work or look for
work.
This publication also discusses some of the employment tax rules
for household employers.
taxmap/pubs/p503-000.htm#en_us_publink1000203261If you received any dependent care benefits from your employer
during the year, you may be able to exclude from your income all or part of
them. You must complete Part III of Form 2441 before you can figure the amount
of your credit. See
Dependent Care Benefits under
How To Figure the Credit, later.
We welcome your comments about this publication and your suggestions
for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would
be helpful if you would include your daytime phone number, including the area
code, in your correspondence.
You can email us at
*taxforms@irs.gov. (The asterisk must be included in the address.) Please put
"Publications Comment" on the subject line. You can also send us comments from
www.irs.gov/formspubs/, select "Comment on Tax Forms and Publications" under "Information
about."
Although we cannot respond individually to each comment received,
we do appreciate your feedback and will consider your comments as we revise our
tax products.
taxmap/pubs/p503-000.htm#en_us_publink1000254204Visit
www.irs.gov/formspubs/
to download forms and publications, call 1-800-829-3676, or write to the address
below and receive a response within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613If you have a tax question, check the information available on
IRS.gov or call 1-800-829-1040. We cannot answer tax questions sent to either of
the above addresses.
taxmap/pubs/p503-000.htm#TXMP0259dbc9Useful items
You may want to see:
Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441:
Child and Dependent Care Expenses Schedule H (Form 1040):
Household Employment Taxes W-10:
Dependent Care Provider's Identification and Certification See
How To Get Tax Help,
near the end of this publication, for information about getting these
publications and forms.
To be able to claim the credit for child and dependent care expenses,
you must file Form 1040 or Form 1040A (or Form 1040NR), not Form 1040EZ (or Form
1040NR-EZ), and meet all the following tests.
- The care must be for one or more qualifying persons who are
identified on the form you use to claim the credit. (See
Qualifying Person Test.)
- You (and your spouse if filing jointly) must have earned income
during the year. (However, see
Rule for student-spouse or spouse not able to care for self under
Earned Income Test, later.)
- You must pay child and dependent care expenses so you (and
your spouse if filing jointly) can work or look for work. (See
Work-Related Expense Test, later.)
- You must make payments for child and dependent care to someone
you (and your spouse) cannot claim as a dependent. If you make payments to your
child, he or she cannot be your dependent and must be age 19 or older by the end
of the year. You cannot make payments to:
- Your spouse, or
- The parent of your qualifying person if your qualifying
person is your child and under age 13.
(See
Payments to Relatives or Dependents under
Work-Related Expense Test, later.)
- Your filing status must be single, head of household, qualifying
widow(er) with dependent child, or married filing jointly. You must file a joint
return if you are married, unless an exception applies to you. See
Joint Return Test, later.
- You must identify the care provider on your tax return. (See
Provider Identification Test, later.)
- If you exclude or deduct dependent care benefits provided
by a dependent care benefit plan, the total amount you exclude or deduct must be
less than the dollar limit for qualifying expenses (generally, $3,000 if one
qualifying person was cared for, or $6,000 if two or more qualifying persons
were cared for). (If two or more qualifying persons were cared for, the amount
you exclude or deduct will always be less than the dollar limit, since the total
amount you can exclude or deduct is limited to $5,000. See
Reduced Dollar Limit under
How To Figure the Credit, later.)
These tests are presented in
Figure A and are also explained in detail in this publication.
taxmap/pubs/p503-000.htm#en_us_publink1000203266Your child and dependent care expenses must be for the care of
one or more qualifying persons.
A qualifying person is:
- Your qualifying child who is your dependent and who was under
age 13 when the care was provided (but see
Note later),
- Your spouse who was not physically or mentally able to care
for himself or herself and lived with you for more than half the year, or
- A person who was not physically or mentally able to care for
himself or herself, lived with you for more than half the year, and either:
- Was your dependent, or
- Would have been your dependent except that:
- He or she received gross income of $3,650 or more,
- He or she filed a joint return, or
- You, or your spouse if filing jointly, could be claimed
as a dependent on someone else's 2010 return.
A dependent is a person, other than you or your spouse, for whom
you can claim an exemption. To be your dependent, a person must be your
qualifying child (or your qualifying relative).
taxmap/pubs/p503-000.htm#en_us_publink1000203271To be your qualifying child, a child must live with you for more
than half the year and meet other requirements.
taxmap/pubs/p503-000.htm#en_us_publink1000203272For more information about who is a dependent or a qualifying
child, see Publication 501.
taxmap/pubs/p503-000.htm#en_us_publink1000203273Persons who cannot dress, clean, or feed themselves because of
physical or mental problems are considered not able to care for themselves.
Also, persons who must have constant attention to prevent them from injuring
themselves or others are considered not able to care for themselves.
taxmap/pubs/p503-000.htm#en_us_publink1000203274You determine a person's qualifying status each day. For example,
if the person for whom you pay child and dependent care expenses no longer
qualifies on September 16, count only those expenses through September 15. Also
see
Yearly limit under
Dollar Limit,
later.
In determining whether a person is a qualifying person, a person
who was born or died in 2010 is treated as having lived with you for all of 2010
if your home was the person's home the entire time he or she was alive in 2010.
taxmap/pubs/p503-000.htm#en_us_publink1000203276You must include on your return the name and taxpayer identification
number (generally the social security number) of the qualifying person(s). If
the correct information is not shown, the credit may be reduced or disallowed.
taxmap/pubs/p503-000.htm#en_us_publink1000203277If your qualifying person is a nonresident or resident alien
who does not have and cannot get a social security number (SSN), use that
person's ITIN. The ITIN is entered wherever an SSN is requested on a tax return.
If the alien does not have an ITIN, he or she must apply for one. See Form W-7,
Application for IRS Individual Taxpayer Identification Number, for details.
An ITIN is for tax use only. It does not entitle the holder to
social security benefits or change the holder's employment or immigration status
under U.S. law.
taxmap/pubs/p503-000.htm#en_us_publink1000203278If your qualifying person is a child who was placed in your home
for adoption and for whom you do not have an SSN, you must get an ATIN for the
child. File Form W-7A, Application for Taxpayer Identification Number for
Pending U.S. Adoptions.
taxmap/pubs/p503-000.htm#en_us_publink1000203279Even if you cannot claim your child as a dependent, he or she
is treated as your qualifying person if:
- The child was under age 13 or was not physically or mentally
able to care for himself or herself,
- The child received over half of his or her support during
the calendar year from one or both parents who are divorced or legally separated
under a decree of divorce or separate maintenance, are separated under a written
separation agreement, or lived apart at all times during the last 6 months of
the calendar year,
- The child was in the custody of one or both parents for more
than half the year, and
- You were the child's custodial parent. The custodial parent
is the parent with whom the child lived for the greater number of nights in
2010. If the child was with each parent for an equal number of nights, the
custodial parent is the parent with the higher adjusted gross income. For
details and an exception for a parent who works at night, see Pub. 501.
The noncustodial parent cannot treat the child as a qualifying
person even if that parent is entitled to claim the child as a dependent under
the special rules for a child of divorced or separated parents.
To claim the credit, you (and your spouse if filing jointly)
must have earned income during the year.
taxmap/pubs/p503-000.htm#en_us_publink1000203281Earned income includes wages, salaries, tips, other taxable employee
compensation, and net earnings from self-employment. When figuring your earned
income from self-employment, you must add back any self-employed health
insurance deduction (Form 1040 or Form 1040NR, line 29), you subtracted on
Schedule SE, line 3. A net loss from self-employment reduces earned income.
Earned income also includes strike benefits and any disability pay you report as
wages.
Generally, only taxable compensation is included. However, you
can elect to include nontaxable combat pay in earned income. If you are filing a
joint return and both you and your spouse received nontaxable combat pay, you
can each make your own election. Including this income will give you a larger
credit only if your (or your spouse's) other earned income is less than the
amount entered on line 3 of Form 2441. You should figure your credit both ways
and make the election if it gives you a greater tax benefit.
 | You can choose to include your nontaxable combat pay in earned
income when figuring your credit for child and dependent care expenses, even if
you choose not to include it in earned income for the earned income credit or
the exclusion or deduction for dependent care benefits.
|
taxmap/pubs/p503-000.htm#en_us_publink1000203283This section is for persons who are members of certain religious
faiths that are opposed to participation in Social Security Act programs and
have an IRS-approved form that exempts certain income from social security and
Medicare taxes. These forms are:
- Form 4361, Application for Exemption From Self-Employment
Tax for Use by Ministers, Members of Religious Orders and Christian Science
Practitioners, and
- Form 4029, Application for Exemption From Social Security
and Medicare Taxes and Waiver of Benefits, for use by members of recognized
religious groups.
Each form is discussed in this section in terms of what is or
is not earned income for purposes of the child and dependent care credit. For
information on the use of these forms, see Publication 517, Social Security and
Other Information for Members of the Clergy and Religious Workers.
taxmap/pubs/p503-000.htm#en_us_publink1000203284Whether or not you have an approved Form 4361, amounts you received
for performing ministerial duties as an employee are earned income. This
includes wages, salaries, tips, and other taxable employee compensation.
However, amounts you received for ministerial duties, but not
as an employee, do not count as earned income. Examples include fees for
performing marriages and honoraria for delivering speeches.
Any amount you received for work that is not related to your
ministerial duties is earned income.
taxmap/pubs/p503-000.htm#en_us_publink1000203285Whether or not you have an approved Form 4029, all wages, salaries,
tips, and other taxable employee compensation are earned income.
However, amounts you received as a self-employed individual do
not count as earned income.
taxmap/pubs/p503-000.htm#en_us_publink1000203286Earned income does not include:
- Pensions and annuities,
- Social security and railroad retirement benefits,
- Workers' compensation,
- Interest and dividends,
- Unemployment compensation,
- Scholarships or fellowship grants, except for those reported
on Form W-2 and paid to you for teaching or other services,
- Nontaxable workfare payments,
- Child support payments received,
- Income of a nonresident alien that is not effectively connected
with a U.S. trade or business, or
- Any amount received for work while an inmate in a penal institution.
Your spouse is treated as having earned income for any month
that he or she is:
- A full-time student, or
- Physically or mentally not able to care for himself or herself.
(Your spouse also must live with you for more than half the year.)
Figure the earned income of the nonworking spouse, described
under (1) or (2) above, as shown under
Earned Income Limit under
How To Figure the Credit, later.
This rule applies to only one spouse for any one month. If, in
the same month, both you and your spouse do not work and are either full-time
students or not physically or mentally able to care for yourselves, only one of
you can be treated as having earned income in that month.
taxmap/pubs/p503-000.htm#en_us_publink1000203288
You are a full-time student if you are enrolled at a school for the number of
hours or classes that the school considers full time. You must have been a
full-time student for some part of each of 5 calendar months during the year.
(The months need not be consecutive.)
taxmap/pubs/p503-000.htm#en_us_publink1000203289The term "school" includes high schools, colleges, universities,
and technical, trade, and mechanical schools. A school does not include an
on-the-job training course, correspondence school, or school offering courses
only through the Internet.
taxmap/pubs/p503-000.htm#en_us_publink1000203291Child and dependent care expenses must be work-related to qualify
for the credit. Expenses are considered work-related only if both of the
following are true.
- They allow you (and your spouse if filing jointly) to work
or look for work.
- They are for a qualifying person's care.
To be work-related, your expenses must allow you to work or look
for work. If you are married, generally both you and your spouse must work or
look for work. Your spouse is treated as working during any month he or she is a
full-time student or is not physically or mentally able to care for himself or
herself.
Your work can be for others or in your own business or partnership.
It can be either full time or part time.
Work also includes actively looking for work. However, if you
do not find a job and have no earned income for the year, you cannot take this
credit. See
Earned Income Test, earlier.
An expense is not considered work-related merely because you
had it while you were working. The purpose of the expense must be to allow you
to work. Whether your expenses allow you to work or look for work depends on the
facts.
taxmap/pubs/p503-000.htm#en_us_publink1000203293Example 1.(p6)
The cost of a babysitter while you and your spouse go out to eat is not normally
a work-related expense.
taxmap/pubs/p503-000.htm#en_us_publink1000203294Example 2.(p6)
You work during the day. Your spouse works at night and sleeps during the day.
You pay for care of your 5-year-old child during the hours when you are working
and your spouse is sleeping. Your expenses are considered work-related.
taxmap/pubs/p503-000.htm#en_us_publink1000203295For this purpose, you are not considered to be working if you
do unpaid volunteer work or volunteer work for a nominal salary.
taxmap/pubs/p503-000.htm#en_us_publink1000203296If you work or actively look for work during only part of the
period covered by the expenses, then you must figure your expenses for each day.
For example, if you work all year and pay care expenses of $250 a month ($3,000
for the year), all the expenses are work related. However, if you work or look
for work for only 2 months and 15 days during the year and pay expenses of $250
a month, your work-related expenses are limited to $625 (21/2 months × $250).
taxmap/pubs/p503-000.htm#en_us_publink1000203297You do not have to figure your expenses for each day during a
short, temporary absence from work, such as for vacation or a minor illness, if
you have to pay for care anyway. Instead, you can figure your credit including
the expenses you paid for the period of absence.
An absence of 2 weeks or less is a short, temporary absence.
An absence of more than 2 weeks may be considered a short, temporary absence,
depending on the circumstances.
taxmap/pubs/p503-000.htm#en_us_publink1000203298You pay a nanny to care for your 2-year-old son and 4-year-old
daughter so you can work. You become ill and miss 4 months of work but receive
sick pay. You continue to pay the nanny to care for the children while you are
ill. Your absence is not a short, temporary absence, and your expenses are not
considered work-related.
taxmap/pubs/p503-000.htm#en_us_publink1000203299If you work part-time, you generally must figure your expenses
for each day. However, if you have to pay for care weekly, monthly, or in
another way that includes both days worked and days not worked, you can figure
your credit including the expenses you paid for days you did not work. Any day
when you work at least 1 hour is a day of work.
taxmap/pubs/p503-000.htm#en_us_publink1000203300Example 1.(p6)
You work 3 days a week. While you work, your 6-year-old child
attends a dependent care center, which complies with all state and local
regulations. You can pay the center $150 for any 3 days a week or $250 for 5
days a week. Your child attends the center 5 days a week. Your work-related
expenses are limited to $150 a week.
taxmap/pubs/p503-000.htm#en_us_publink1000203301Example 2.(p6)
The facts are the same as in
Example 1
except the center does not offer a 3-day option. The entire $250 weekly fee may
be a work-related expense.
taxmap/pubs/p503-000.htm#en_us_publink1000203302To be work-related, your expenses must be to provide care for
a qualifying person.
You do not have to choose the least expensive way of providing
the care. The cost of a paid care provider may be an expense for the care of a
qualifying person even if another care provider is available at no cost.
Expenses are for the care of a qualifying person only if their main purpose is
the person's well-being and protection.
Expenses for household services qualify if part of the services is for the care
of qualifying persons. See
Household Services, later.
Expenses for care do not include amounts you pay for food, lodging,
clothing, education, and entertainment. However, you can include small amounts
paid for these items if they are incident to and cannot be separated from the
cost of caring for the qualifying person. Otherwise, see the discussion of
Expenses partly work-related, later.
Expenses for a child in nursery school, pre-school, or similar
programs for children below the level of kindergarten are expenses for care.
Expenses to attend kindergarten or a higher grade are not expenses
for care. Do not use these expenses to figure your credit.
However, expenses for before- or after-school care of a child
in kindergarten or a higher grade may be expenses for care.
Summer school and tutoring programs are not for care.
taxmap/pubs/p503-000.htm#en_us_publink1000203305Example 1.(p6)
You take your 3-year-old child to a nursery school that provides
lunch and a few educational activities as part of its preschool childcare
service. The lunch and educational activities are incident to the childcare, and
their cost cannot be separated from the cost of care. You can count the total
cost when you figure the credit.
taxmap/pubs/p503-000.htm#en_us_publink1000203306Example 2.(p6)
You place your 10-year-old child in a boarding school so you
can work full time. Only the part of the boarding school expense that is for the
care of your child is a work-related expense. You can count that part of the
expense in figuring your credit if it can be separated from the cost of
education. You cannot count any part of the amount you pay the school for your
child's education.
taxmap/pubs/p503-000.htm#en_us_publink1000203307You can count the cost of care provided outside your home if
the care is for your dependent under age 13, or any other qualifying person who
regularly spends at least 8 hours each day in your home.
taxmap/pubs/p503-000.htm#en_us_publink1000203308You can count care provided outside your home by a dependent
care center only if the center complies with all state and local regulations, if
any, that apply to these centers.
A dependent care center is a place that provides care for more
than six persons (other than persons who live there) and receives a fee,
payment, or grant for providing services for any of those persons, even if the
center is not run for profit.
taxmap/pubs/p503-000.htm#en_us_publink1000203309The cost of sending your child to an overnight camp is not considered
a work-related expense.
The cost of sending your child to a day camp may be a work-related expense, even
if the camp specializes in a particular activity, such as computers or soccer.
taxmap/pubs/p503-000.htm#en_us_publink1000203310If a care provider takes a qualifying person to or from a place
where care is provided, that transportation is for the care of the qualifying
person. This includes transportation by bus, subway, taxi, or private car.
However, transportation not provided by a care provider is not for the care of a
qualifying person. Also, if you pay the transportation cost for the care
provider to come to your home, that expense is not for care of a qualifying
person.
taxmap/pubs/p503-000.htm#en_us_publink1000203311Fees you paid to an agency to get the services of a care provider,
deposits you paid to an agency or pre-school, application fees, and other
indirect expenses are work-related expenses if you have to pay them to get care,
even though they are not directly for care. However, a forfeited deposit is not
for the care of a qualifying person if care is not provided.
taxmap/pubs/p503-000.htm#en_us_publink1000203312Example 1.(p7)
You paid a fee to an agency to get the services of the nanny
who cares for your 2-year-old daughter while you work. The fee you paid is a
work-related expense.
taxmap/pubs/p503-000.htm#en_us_publink1000203313Example 2.(p7)
You placed a deposit with a pre-school to reserve a place for
your 3-year-old child. You later sent your child to a different pre-school and
forfeited the deposit. The forfeited deposit is not for care and so is not a
work-related expense.
taxmap/pubs/p503-000.htm#en_us_publink1000203314Expenses you pay for household services meet the work-related
expense test if they are at least partly for the well-being and protection of a
qualifying person.
taxmap/pubs/p503-000.htm#en_us_publink1000203315Household services are ordinary and usual services done in and
around your home that are necessary to run your home. They include the services
of a housekeeper, maid, or cook. However, they do not include the services of a
chauffeur, bartender, or gardener.
taxmap/pubs/p503-000.htm#en_us_publink1000203316In this publication, the term housekeeper refers to any household
employee whose services include the care of a qualifying person.
taxmap/pubs/p503-000.htm#en_us_publink1000203317If part of an expense is work-related (for either household services
or the care of a qualifying person) and part is for other purposes, you have to
divide the expense. To figure your credit, count only the part that is
work-related. However, you do not have to divide the expense if only a small
part is for other purposes.
taxmap/pubs/p503-000.htm#en_us_publink1000203318You pay a housekeeper to care for your 9-year-old and 15-year-old
children so you can work. The housekeeper spends most of the time doing normal
household work and spends 30 minutes a day driving you to and from work. You do
not have to divide the expenses. You can treat the entire expense of the
housekeeper as work-related because the time spent driving is minimal. Nor do
you have to divide the expenses between the two children, even though the
expenses are partly for the 15-year-old child who is not a qualifying person,
because the expense is also partly for the care of your 9-year-old child, who is
a qualifying person. However, the dollar limit (discussed later) is based on one
qualifying person, not two.
taxmap/pubs/p503-000.htm#en_us_publink1000203319If you have expenses for meals that your housekeeper eats in
your home because of his or her employment, count these as work-related
expenses. If you have extra expenses for providing lodging in your home to the
housekeeper, count these as work-related expenses also.
taxmap/pubs/p503-000.htm#en_us_publink1000203320
To provide lodging to the housekeeper, you move to an apartment with an extra
bedroom. You can count the extra rent and utility expenses for the housekeeper's
bedroom as work-related. However, if your housekeeper moves into an existing
bedroom in your home, you can count only the extra utility expenses as
work-related.
taxmap/pubs/p503-000.htm#en_us_publink1000203321The taxes you pay on wages for qualifying child and dependent
care services are work-related expenses. For more information on a household
employer's tax responsibilities, see
Employment Taxes for Household Employers, later.
You can count work-related payments you make to relatives who
are not your dependents, even if they live in your home. However, do not count
any amounts you pay to:
- A dependent for whom you (or your spouse if filing jointly)
can claim an exemption,
- Your child who was under age 19 at the end of the year, even
if he or she is not your dependent,
- A person who was your spouse any time during the year, or
- The parent of your qualifying person if your qualifying person
is your child and under age 13.
Generally, married couples must file a joint return to take the
credit. However, if you are legally separated or living apart from your spouse,
you may be able to file a separate return and still take the credit.
taxmap/pubs/p503-000.htm#en_us_publink1000203324You are not considered married if you are legally separated from
your spouse under a decree of divorce or separate maintenance. You are eligible
to take the credit on a separate return.
taxmap/pubs/p503-000.htm#en_us_publink1000203325You are not considered married and are eligible to take the credit
if all the following apply.
- You file a return apart from your spouse.
- Your home is the home of a qualifying person for more than
half the year.
- You pay more than half the cost of keeping up your home for
the year.
- Your spouse does not live in your home for the last 6 months
of the year.
The costs of keeping up a home normally include property taxes,
mortgage interest, rent, utility charges, home repairs, insurance on the home,
and food eaten at home.
The costs of keeping up a home do not include payments for clothing,
education, medical treatment, vacations, life insurance, transportation, or
mortgage principal.
They also do not include the purchase, permanent improvement,
or replacement of property. For example, you cannot include the cost of
replacing a water heater. However, you can include the cost of repairing a water
heater.
taxmap/pubs/p503-000.htm#en_us_publink1000203327If your spouse died during the year and you do not remarry before
the end of the year, you generally must file a joint return to take the credit.
If you do remarry before the end of the year, the credit can be claimed on your
deceased spouse's own return.
taxmap/pubs/p503-000.htm#en_us_publink1000203328You must identify all persons or organizations that provide care
for your child or dependent. Use Part I of Form 2441 to show the information.
taxmap/pubs/p503-000.htm#en_us_publink1000203329To identify the care provider, you must give the provider's:
- Name,
- Address, and
- Taxpayer identification number.
If the care provider is an individual, the taxpayer identification number is his
or her social security number or individual taxpayer identification number. If
the care provider is an organization, then it is the employer identification
number (EIN).
You do not have to show the taxpayer identification number if
the care provider is a tax-exempt organization (such as a church or school). In
this case, enter "Tax-Exempt" in the space where the tax form calls for the
number.
If you cannot provide all of the information or the information
is incorrect, you must be able to show that you used
Due diligence (discussed later) in trying to furnish the necessary information.
You can use Form W-10, Dependent 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 from one of the other
sources listed in the instructions for Form W-10, including:
- A copy of the provider's social security card,
- A copy of the provider's completed Form W-4, Employee's Withholding
Allowance Certificate, if he or she is your household employee,
- A copy of the statement furnished by your employer if the
provider is your employer's dependent care plan, or
- A letter or invoice from the provider if it shows the necessary
information.
 | You should keep this information with your tax records. Do
not send Form W-10 (or other document containing this information) to the
Internal Revenue Service. |
taxmap/pubs/p503-000.htm#en_us_publink1000203332If the care provider information you give is incorrect or incomplete,
your credit may not be allowed. However, if you can show that you used due
diligence in trying to supply the information, you can still claim the credit.
You can show due diligence by getting and keeping the provider's
completed Form W-10 or one of the other sources of information listed earlier.
Care providers can be penalized if they do not provide this information to you
or if they provide incorrect information.
taxmap/pubs/p503-000.htm#en_us_publink1000203333
If the provider refuses to give you the identifying information, you should
report whatever information you have (such as the name and address) on the form
you use to claim the credit. Enter "See Attached Statement" in the columns
calling for the information you do not have. Then attach a statement explaining
that you requested the information from the care provider, but the provider did
not give you the information. Be sure to enter your name and social security
number on this statement. The statement will show that you used due diligence in
trying to furnish the necessary information.
taxmap/pubs/p503-000.htm#en_us_publink1000203334If 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 an EIN). If so, enter "LAFCP" (Living Abroad Foreign Care Provider) in
the space for the care provider's taxpayer identification number.
Note.If you do not have any care providers and you are filing Form
2441 only to report taxable income in Part III, enter "none" in line 1, column
(a).
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