| You may be able to claim a credit on this year's tax | | | | the taxpayers to work or to look for work. |
| return if you paid someone to take care of your | | | | Unfortunately, if you did not find a job and have no |
| dependent, who is under the age of 13 or for your | | | | earned income during 2009 you cannot take the credit. |
| spouse or dependent who was not able to care for | | | | The following is a partial list of qualifying expenses: |
| themselves while you worked. An example of a | | | | 1. Day care for children |
| dependent that was unable to care for themself would | | | | 2. Daytime dependent care center for adults |
| be a disabled spouse. | | | | 3. Household services such as-cook, maid, babysitter, |
| The credit can be up to 35% of your expenses as | | | | cleaning person, housekeeper |
| defined. The maximum Dependent Care Credit for one | | | | The following is a partial list of types of expenses that |
| qualifying dependent is $1,050 and for two or more | | | | are not allowed: |
| qualifying dependents is $2,100. In order to qualify you | | | | 1. Kindergarten or a higher grade |
| must have paid the qualifying expenses so that you | | | | 2. Cost of transportation for the caregiver |
| were able to work or able to look for work. To qualify | | | | 3. Overnight camp |
| for the credit, you must also furnish more than half of | | | | 4. Generally food, clothing, entertainment education |
| the cost of maintaining a home that is also the home | | | | 5. Child support payments |
| of the qualifying person. | | | | Payments to Relatives - Payments to a relative may |
| Amount of Credit - The maximum amount of | | | | qualify unless the taxpayer claims a dependency |
| employment related expenses to which the credit may | | | | exemption for that relative, or if the relative is the |
| be applied is $3,000 for one qualifying individual and is | | | | taxpayer's child and is under the age of 19. |
| $6,000 if two or more qualifying individuals are involved. | | | | Claiming the Credit - Generally, a married taxpayer |
| The amount of the credit is equal to a percentage as | | | | must file a joint return to claim the credit. There are |
| set forth in IRS table which is based on the taxpayer's | | | | special rules for taxpayers who are not married. Also, |
| adjusted gross income times the amount of qualified | | | | a divorced or legally separated taxpayer having child |
| employment expenses that were paid during 2009. | | | | custody who is disabled or under the age of 13 is |
| Taxpayers with adjusted gross income of $15,000 or | | | | entitled to the credit even if he or she released their |
| less can use the highest percentage which is equal to | | | | respective right to the dependency exemption for the |
| 35%. For taxpayers with an adjusted gross income | | | | child. In order to claim the credit a taxpayer is required |
| over $15,000 the credit is reduced by one percentage | | | | to provide a Social Security number for each qualifying |
| point as defined. This tax credit is based on a | | | | individual and Social Security number for each care |
| percentage of the qualifying expenses. The | | | | provider. |
| percentage ranges from 20% to 35% of the qualifying | | | | Summary - Special rules exist for children of divorced |
| expenses. | | | | or separated parents, the treatment dependent care |
| Qualifying Expenses - Qualifying expenses may | | | | benefits received,filing status, prior year carryovers, etc. |
| include those expenses paid for household services | | | | Please refer to IRS Publication 501 for more |
| and for the care of a qualifying individual that enabled | | | | information. |