For the latest information about developments related to Pub. Personal exemption suspended. Taxpayer identification number needed for each qualifying person. You must include on line 2 of Form , Child and Dependent Care Expenses, the name and taxpayer identification number generally, the social security number SSN of each qualifying person. You may have to pay employment taxes. 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 aren't a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Photographs of missing 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 THE-LOST 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 isn't able to care for themselves. To qualify, you must pay these expenses so you or your spouse if filing jointly can work or look for work.
If you received any dependent care benefits from your employer during the year, you may be able to exclude all or part of them from your income. We welcome your comments about this publication and suggestions for future editions. You can send us comments through IRS. Go to IRS. The IRS will process your order for forms and publications as soon as possible. You can get forms and publications faster online. To be able to claim the credit for child and dependent care expenses, you must file Form , SR, or NR, and meet all the tests in Tests you must meet to claim a credit for child and dependent care expenses next.
Tests you must meet to claim a credit for child and dependent care expenses. To be able to claim the credit for child and dependent care expenses, you must meet all the following tests. Qualifying Person Test. The care must be for one or more qualifying persons who are identified on Form See Who Is a Qualifying Person , later. Earned Income Test. You and your spouse if filing jointly must have earned income during the year. Work-Related Expense Test.
