Index

A

Adoption
Taxpayer identification number, Adoption taxpayer identification number (ATIN).
Aliens, Individual taxpayer identification number (ITIN) for aliens.
Alternative minimum tax (AMT), Limit on credit.
Amount of credit, Amount of Credit, Payments for prior year's expenses.
Limit on, Limit on credit.
Assistance (see Tax help)

C

Calculation of credit, How To Figure the Credit, Payments for prior year's expenses.
Camp, overnight, Camp.
Care
Dependent care benefits, Dependent care benefits., Dependent care benefits.
Employer-provided benefits, Dependent Care Benefits
Outside home, Care outside your home.
Provider identification, Provider Identification Test
Qualifying person, Care of a Qualifying Person
Children
Divorced or separated parents, Child of divorced or separated parents or parents living apart.
Physically or mentally disabled, Qualifying Person Test
Under age 13, Qualifying Person Test
Work-related expense payments to relatives, Payments to Relatives or Dependents
Church employee, Clergy or church employee.
Claiming of credit, How To Claim the Credit
Tests to claim credit, Tests To Claim the Credit
Clergy, Clergy or church employee.
Community property, Community property laws.

E

Earned income
Dependent care benefits, Exclusion or deduction.
For figuring credit, Earned Income Test
Limit on, Earned Income Limit
Net loss, Net loss.
Nonworking spouse, Rule for student-spouse or spouse not able to care for self.
Self-employment earnings, Self-employment earnings.
Statutory employees, Statutory employee.
What is not, What is not earned income?
Earned income test, Earned Income Test, Full-time student.
Determination, Tests To Claim the Credit
Education expenses, Education.
Employer-provided dependent care benefits, Dependent care benefits., Dependent Care Benefits
Employment taxes, Reminders, Taxes paid on wages., How To Claim the Credit
Exclusion from income
Employer-provided dependent care benefits, Dependent care benefits., Exclusion or deduction.
Expenses, How To Figure the Credit
(see also Work-related expenses)
2012 expenses paid in 2013 (Worksheet A), Worksheet A.Worksheet for 2012 Expenses Paid in 2013
Education, Education.
Medical, Medical expenses.
Not for care, Expenses not for care.
Prepaid, Expenses prepaid in an earlier year.
Reimbursed, Expenses reimbursed.

H

Help (see Tax help)
Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper.
Employment taxes, How To Claim the Credit
Housekeepers, Housekeeper.

I

Identification of provider, Provider Identification Test, Provider refusal.
Individual taxpayer identification numbers (ITINs)
For aliens, Individual taxpayer identification number (ITIN) for aliens.
Inmate, What is not earned income?

J

Joint return test, Joint Return Test, Costs of keeping up a home.
Tests to claim credit, Tests To Claim the Credit

L

Limits
Amount of credit, Limit on credit.
Dollar, Dollar Limit
Earned income, Earned Income Limit
Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit
Looking for work, Working or Looking for Work
Losses, Net loss.

M

Married and living apart, Married and living apart.
Meals and lodging for housekeeper, Meals and lodging provided for housekeeper.
Medical expenses, Medical expenses.
Minister, Clergy or church employee.
Missing children, photographs of, Reminders

O

Outside of home care, Care outside your home.

P

Part of year
Persons qualifying for, Person qualifying for part of year.
Work or looking for work, Work for part of year.
Part-time work, Part-time work.
Prepaid expenses, Expenses prepaid in an earlier year.
Prisoner, What is not earned income?
Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal.
Publications (see Tax help)

Q

Qualifying child, Qualifying child.
Qualifying person
Care for, Care of a Qualifying Person
Expenses not for care, Expenses not for care.
Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart.
Tests to claim credit, Tests To Claim the Credit

R

Recordkeeping requirements, How To Claim the Credit
Reduced dollar limit, Reduced Dollar Limit
Tests to claim credit, Tests To Claim the Credit
Refusal by provider to give information, Provider refusal.
Reimbursed expenses, Expenses reimbursed.
Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents
Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security.

T

Tax help, How To Get Tax Help
Taxes on wages (see Employment taxes)
Taxpayer identification number (TINs), Reminders, Taxpayer identification number.
Adoption, Adoption taxpayer identification number (ATIN).
Aliens, Individual taxpayer identification number (ITIN) for aliens.
Providers, Information needed.
Temporary absence, Temporary absence from work.
Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction.
Determination, Tests To Claim the Credit
Earned income, Earned Income Test
Qualifying persons, Qualifying Person Test
Work-related expenses, Work-Related Expense Test
Transportation, Transportation.
TTY/TDD information, How To Get Tax Help

U

Unearned income, What is not earned income?

V

Vacation, Temporary absence from work.
Volunteer work, Volunteer work.

W

Wages, taxes on (see Employment taxes)
Withholding
Federal income tax, Employment Taxes for Household Employers
Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents
Partly work-related expenses, Expenses partly work-related.
Tests to claim credit, Tests To Claim the Credit
Work-related expenses
Earned income limit, Earned Income Limit
Figuring of credit, Figuring Total Work-Related Expenses
Medical, Medical expenses.
Paid following year, Expenses not paid until the following year., Payments for prior year's expenses., Worksheet A.Worksheet for 2012 Expenses Paid in 2013
Partly work-related expenses, Expenses partly work-related.
Prepaid, Expenses prepaid in an earlier year.
Recordkeeping, How To Claim the Credit
Reimbursed, Expenses reimbursed.
Worksheets
2012 expenses paid in 2013 (Worksheet A), Worksheet A.Worksheet for 2012 Expenses Paid in 2013

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