Publication 503, Child and Dependent Care Expenses
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. The publication also talks about dependent care benefits received from an employer and whether or not you can exclude all or part of them from income.
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 is not able to care for himself or herself. The credit can be up to 35% of your expenses. To qualify, you must pay these expenses so you can work or look for work.
This publication also discusses some of the employment tax rules for household employers.
Other Items You May Find Useful:
Form W-10, Dependent Care Provider’s Identification and Certification
Form 2441, Child and Dependent Care Expenses
Comment on Publication 503
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