Click each step number to learn more.
| Probe/Action: Ask the Taxpayer: |
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Qualifying Person Test: Was the care for one or more qualifying persons?
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If NO, You CANNOT claim the child and dependent care credit.
If YES, go to earned income test.
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| Probe/Action: Ask the Taxpayer: |
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Earned Income Test: Did you have earned income during the year?
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If NO, You CANNOT claim the child and dependent care credit.
If YES, go to work-related expense test.
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| Probe/Action: Ask the Taxpayer: |
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Work-Related Expense Test: Did you pay the expenses to allow you to work or look for work?
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If NO, You CANNOT claim the child and dependent care credit.
If YES, go to the next work-related expense test question.
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| Probe/Action: Ask the Taxpayer: |
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Work-Related Expense Test: Were your payments made to someone you or your spouse could claim as a dependent?
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If NO, go to the next work-related expense test question.
If YES, You CANNOT claim the child and dependent care credit.
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| Probe/Action: Ask the Taxpayer: |
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Work-Related Expense Test: Were your payments made to your spouse or to the parent of your child who is your qualifying person?
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If NO, go to the next work-related expense test question.
If YES, You CANNOT claim the child and dependent care credit.
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| Probe/Action: Ask the Taxpayer: |
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Work-Related Expense Test: Were your payments made to your child who was under the age of 19 at the end of the year?
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If NO, go to the Joint Return test question.
If YES, You CANNOT claim the child and dependent care credit.
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| Probe/Action: Ask the Taxpayer: |
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Joint Return Test: Are you Single?
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If NO, go to the Joint Return test question.
If YES, go to the Provider Identification Test.
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| Probe/Action: Ask the Taxpayer: |
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Joint Return Test: Are you filing a Joint return?
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If NO, go to the Joint Return test question.
If YES, go to the Provider Identification Test.
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| Probe/Action: Ask the Taxpayer: |
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Joint Return Test: Did you meet the requirements to be considered unmarried?
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If NO, You CANNOT claim the child and dependent care credit.
If YES, go to the Provider Identification Test.
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| Probe/Action: Ask the Taxpayer: |
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Provider Identification Test: Do you know the care provider's name, address, and identifying number?
Did you make a reasonable effort to get this information?
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If NO, to both questions You CANNOT claim the child and dependent care credit.
If YES to one or more questions, go to the Provider Identification Test.
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| Probe/Action: Ask the Taxpayer: |
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Provider Identification Test: Did you have only one qualifying person and exclude or deduct at least $3,000 of dependent care benefits?
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If NO, You CAN claim the child and dependent care credit. Fill out Form 2441.
If YES, You CANNOT claim the child and dependent care credit.
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