Credit for Child and Dependent Care Expenses

Child and Dependent Care Credit

• Introduction
  • Welcome!
  • Objectives
• Nonrefundable Credit
  • What is a Nonrefundable Credit?
• Child and Dependent Care Credit
  • Description
  • Reimbursement Accounts
• Determining Taxpayer Eligibility
  • Determining Eligibility
  • Using the Decision Tree
• Five Eligibility Tests
  • Qualifying Person Test
  • Earned Income Test
  • Work-Related Expense Test
  • Joint Return Test
  • Provider Identification Test
  • Topic Activity
• Taxpayer Interview
  • Taxpayer Interview and Tax Law Application
• Determining the Amount of the Credit
  • Figuring the Credit
  • Employer-provided Dependent Care Benefits
  • Limits to the Credit
• Avoiding Common Errors
  • Double-check Your Entries
• Practice - Vanessa Franklin
  • Practice
• Out of Scope
  • Out of Scope Situations for VITA/TCE
• Summary and Exercises
  • Summary
  • Practice Lab
  • Conclusion

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