Table of Contents

• Publication 503 - Introductory Material
  • Future Developments
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 503 - Main Content
  • 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
    • Tax credit not refundable.
  • Employment Taxes for Household Employers
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Publication 503 - Additional Material
• Index