Credit for Child and Dependent Care Expenses Workout

Five Eligibility Tests

• Workout Resources
  • Publication 4491 Credit for Child and Dependent Care
  • Intake/Interview & Quality Review Sheet
  • Job Aids from Publication 4012
  • Skills Warm Up: Workout Resources
• Nonrefundable Credit
  • Skills Warm Up: What is a Nonrefundable Credit?
• Child and Dependent Care Credit
  • Skills Warm Up: Child and Dependent Care Credit
• Five Eligibility Tests
  • Case Study 1: Qualifying Person Test
  • Case Study 2: Qualifying Person Test
  • Case Study 3: Qualifying Person Test
  • Skills Warm Up: Qualifying Person Test
  • Skills Warm Up: Earned Income Test
  • Case Study 4: Earned Income Test
  • Case Study 5: Work-Related Expense Test
  • Skills Warm Up: Work-Related Expense Test
  • Skills Warm Up: Joint Return Test
  • Skills Warm Up: Provider Identification Test
  • Case Study 6: Does this Taxpayer Qualify?
  • Case Study 7: Does this Taxpayer Qualify?
• Determining the Amount of the Credit
  • Case Study 1: Employer-provided Dependent Care Benefits
  • Case Study 2: Limits to the Credit
  • Skills Warm Up: Completing Form 2441
• Out of Scope
  • Out of Scope Situations for VITA/TCE
• Skills Workout
  • Certification Warm Up: Question 1 of 5
  • Certification Warm Up: Drill and Practice
• More Resources and Practice
  • More Resources and Practice

Publication 4012, Child and Dependent Care Credit Expenses Tip

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