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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.
Are These Work-Related Expenses?, Are These Work-Related Expenses?, Payments to Relatives or Dependents
Partly work-related expenses, Expenses partly work-related.
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, Care Provider Identification Test
Qualifying person, Care of a Qualifying Person
Care Provider Identification Test, Tests you must meet to claim a credit for child and dependent care expenses., Care Provider Identification Test, Provider refusal.
Children
Divorced or separated parents, Child of divorced or separated parents or parents living apart.
Physically or mentally disabled, Who is a Qualifying Person?
Under age 13, Who is a Qualifying Person?
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, Can You 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, You Must Have Earned Income
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 isn't earned income?
Earned income test, Full-time student.
Determination, Can You 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)
2015 expenses paid in 2016 (Worksheet A), Worksheet A.Worksheet for 2015 Expenses Paid in 2016
Education, Education.
Medical, Medical expenses.
Not for care, Expenses not for care.
Prepaid, Expenses prepaid in an earlier year.
Reimbursed, Expenses reimbursed.

I

Identification of provider, Care Provider Identification Test, Provider refusal.
Identity theft, Resolving tax-related identity theft issues.
Individual taxpayer identification numbers (ITINs)
For aliens, Individual taxpayer identification number (ITIN) for aliens.
Inmate, What isn't earned income?

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 isn't earned income?
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.

R

Recordkeeping requirements, How To Claim the Credit
Reduced dollar limit, Reduced Dollar Limit
Tests to claim credit, Tests you must meet to claim a credit for child and dependent care expenses.
Refusal by provider to give information, Provider refusal.
Reimbursed expenses, Expenses reimbursed.
Relatives, payments to, Tests you must meet to claim a credit for child and dependent care expenses., 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, Can You Claim the Credit?, Exclusion or deduction.
Determination, Can You Claim the Credit?
Earned income, You Must Have Earned Income
Qualifying persons, Who is a Qualifying Person?
Work-related expenses, Are These Work-Related Expenses?
Transportation, Transportation.

U

Unearned income, What isn't earned income?

V

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

Y

You Must Have Earned Income, You Must Have Earned Income

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