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IRS.gov Website
Publication 503
Child and Dependent Care Expenses
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

Tests To Claim the Credit

Qualifying Person Test
Earned Income Test
Work-Related Expense Test
Joint Return Test
Provider Identification Test

How To Figure the Credit

Figuring Total Work-Related Expenses
Earned Income Limit
Dollar Limit
Amount of Credit

How To Claim the Credit

Employment Taxes for Household Employers

How To Get Tax Help

Low Income Taxpayer Clinics