| Show W 1 Taxpayers Ask IRS IRS 1 Dependent Care Cr Credit dit These are ere typical of Questions asked by taxpayers and are presented pre pre- rented as as' a public service of this publication and the IRS Q What are some of the require require- menis to be able to claim the credit for child and dependent tare care expenses ex- ex J J A. A You must F j. j I 1 keep up up a home that you live in with one or more qualifying persons 2 pay day-care day expenses so thit that yo you tan can work i if 3 have employment income v. v 1 4 make payments for day care to someone you cannot claim as a dependent f r J 5 file rile a joint return if married unless an exception applies 1 6 identify the care are providers on your return 7 not exceed the dollar limit to claim the credit and andi i 8 file rile Form 1040 or Form I t Q I 1 understand that for 1991 1 I- I there is a new credit for a child d born in 1991 Can you explain Z 1 1 J A. A This credit for or taxpayers eligible eligi eliJi ble for or the earned income credit I can be taken instead of the child and dependent care expenses credit cred cred- it for 1 a t qualifying child under age one The taxpayer needs to determine determine deter deter- mine which of the two credits will provide the greater greater reater benefit The maximum credit for a child born in 1991 is Q What forms do I need to claim the care credit A A. A To claim the child and dependent dependent dependent dent care are credit you must com corn complete Form 2441 Child and Dependent Dependent De De- pendent Care Expenses and at attach attach attach at- at tach it to Form 1040 or Schedule 2 2 Child and Dependent Care I Expenses s and attach it to your Form You cannot claim I the credit on Form Generally Gen Gen- you must file rile a joint return if you are married Q What publications can provide more information on the care cred credo credit it h A A. A Publication Child and D Dependent De pendent nl Care Car Expenses and Publication Publication cation Earned Income Cr Credit Credi dit will provide additional information information tion on the care credit To order these free publications call toll toll- free TAX FORM T 1 1800 |
