Publication 503
Child and Dependent Care Expenses

For use in preparing 2002 Returns

Table of Contents

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Publication 503, Child and Dependent Care Expenses

• Important Change for 2002
• Important Changes for 2003
• Important Reminders
• Tests To Claim the Credit
  • Qualifying Person Test
    • Child of Divorced or Separated Parents
  • Keeping Up a Home Test
  • Earned Income Test
  • Work-Related Expense Test
    • Working or Looking for Work
    • Care of a Qualifying Person
    • Household Services
    • Payments to Relatives
  • Joint Return Test
  • Provider Identification Test
• How To Figure the Credit
  • Figuring Total Work-Related Expenses
    • Employer-Provided Dependent Care Benefits
  • Earned Income Limit
  • Dollar Limit
    • Reduced Dollar Limit
  • Amount of Credit
• How To Claim the Credit
• Employment Taxes for Household Employers
• Examples
  • Example 1. Child Care - Two Children
  • Example 2. Dependent Care Benefits
• How To Get Tax Help

Index

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A

• Alternative minimum tax
• Amount of credit
• ATIN

C

• Camp, overnight
• Care, For qualifying person
• Care, Outside home
• Child of divorced or separated parents
• Community property laws
• Cook
• Custodial parent

D

• Death of spouse
• Dependent care benefits
• Dependent care benefits
• Dependent care benefits
• Dependent care center
• Due diligence

E

• Earned income test
• Earned income, Inclusions
• Earned income, What is not
• Employer-provided dependent care benefits
• Employer-provided dependent care benefits
• Employment taxes
• Expenses, Paid in following year
• Expenses, Paid in following year
• Expenses, Prepaid
• Expenses, Work-related

F

• Forfeitures
• Forms, 2441
• Forms, 8332
• Forms, W-10
• Forms, W-2

H

• Household employer
• Household services
• Household services
• How to claim

I

• ITIN

J

• Joint return test

K

• Keeping up a home test

L

• Limits, Dollar
• Limits, Earned income
• Looking for work

M

• Meals and lodging for housekeeper
• Medical expenses

N

• Nontaxable earned income
• Not able to care for oneself

P

• Provider identification test
• Public assistance benefits

Q

• Qualifying person

R

• Recordkeeping
• Recordkeeping
• Reimbursed expenses
• Relatives, payments to

S

• Schedule 2 (Form 1040A)
• Self-employment earnings
• Separated parents
• Social security number
• Spouse, Separated
• Spouse, Separated
• Spouse, Student
• Spouse, Surviving
• Student-spouse
• Suggestions for publication

T

• Taxpayer Advocate
• Transportation
• TTY/TDD information

U

• Upkeep of home, costs

V

• Volunteer work

W

• Work-related expense test