How to Download IRS Tax Guide for Child and Dependent Care Expenses, Publication 503 (2019) MOBI
This publication explains the tests you must meet to claim the credit for child and dependent care expenses. It explains how to figure and claim the credit. You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who isn't able to care for himself or herself. The credit can be up to 35% of your expenses. To qualify, you must pay these expenses so you can work or look for work. This publication also discusses some of the employment tax rules for household employers. Dependent care benefits. If you received any dependent care benefits from your employer during the year, you may be able to exclude all or part of them from your income. You must complete Form 2441, Part III, before you can figure the amount of your credit. See Dependent Care Benefits under How To Figure the Credit, later. Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments through IRS.gov/ FormComments. Or you can write to: Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Although we can’t respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. We can’t answer tax questions sent to the above addressFuture developments. For the latest information about developments related to Pub. 503, such as legislation enacted after it was published, go to IRS.gov/Pub503. Forms 1040A and 1040-EZ are no longer available. Forms 1040A and 1040-EZ aren’t available to file your 2019 taxes. If you used one of those forms in the past, you will now file Form 1040 or 1040-SR. Most forms and publications have been updated to reflect this change, but please disregard any references to Form 1040A or Form 1040-EZ that were already in use when this change was made, for example Form W-2. Personal exemption suspended. For 2019, you can’t claim a personal exemption for yourself, your spouse, or your dependents. Taxpayer identification number needed for each qualifying person. You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally, the social security number) of each qualifying person. See Taxpayer identification number under Who Is a Qualifying Person, later. You may have to pay employment taxes. If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Usually, you aren't a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. See Do You Have Household Employees, later. Photographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child.
