Instead, see the instructions for line 9b, later.Įxpenses you incurred in 2023 but didn't pay until 2024. If you had neither a qualifying person nor any care providers for 2023, and you are filing Form 2441 only to report taxable income in Part III, enter “none” on line 1, column (a).Įxpenses you incurred in 2022 but didn't pay until 2023. The attached statement may optionally include the full list of providers including the ones already listed on the form, but you should indicate which providers listed on the statement are also listed on the form. The attached statement must provide the same information for the additional providers not listed on the form. In this situation, all the lines on line 1 of Form 2441 must be completed with information for the three highest paid providers. Be sure to put your name and social security number (SSN) on the statement. If you have more than three care providers, check the box above line 1 and attach a statement to your return with the required information. If you don't 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. You can use Form W-10, Dependent Care Provider's Identification and Certification, or any other source listed in its instructions to get the information from the care provider. You report the required information about the care provider on line 1 and, if taking the credit, the information about the qualifying person on line 2.Ĭomplete columns (a) through (e) for each person or organization that provided the care. If your child (including stepchild or foster child) provided the care, he or she must have been age 19 or older by the end of 2023, and he or she can't be your dependent. The person who provided the care wasn't your spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. The care must be for one or more qualifying persons. But if you or your spouse was a full-time student or disabled, see the instructions for lines 4 and 5, later. However, if you didn't find a job and have no earned income for the year, you can't take the credit or the exclusion. The care was provided so you (or your spouse if filing jointly) could work or look for work. If your filing status is married filing separately, see Married Persons Filing Separately, later. Your filing status may be single, head of household, qualifying surviving spouse, or married filing jointly. But don't include any expenses for sending your child to an overnight camp, a summer school, or a tutoring program. You can include the cost of a day camp, even if it specializes in a particular activity, such as computers or soccer. But don't include the cost of schooling for a child in kindergarten or above. You can include amounts paid for items other than the care of your child (such as food and schooling) only if the items are incidental to the care of the child and can't be separated from the total cost. 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 isn't run for profit. If the care was provided by a dependent care center, the center must meet all applicable state and local regulations. You can include the cost of care provided outside your home for your dependent under age 13, or any other qualifying person who regularly spends at least 8 hours a day in your home. It doesn't include the cost of food, lodging, education, clothing, or entertainment. Generally, the noncustodial parent can't 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 or parents who live apart.Įxpenses are for the care of a qualifying person while you worked or looked for work only if their main purpose is for the person's well-being and protection. For details and an exception for a parent who works at night, see Pub. 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. Generally, the custodial parent is the parent with whom the child lived for the greater number of nights in 2023. The child was in the custody of one or both parents for more than half the year and 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 under age 13 or wasn't physically or mentally able to care for themselves
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