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TAX版 - 关于day care退税
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1 (共1页)
s*******l
发帖数: 3691
1
老婆生二娃期间老大的day care可以抵税吗?
生娃前有几个月没有在工作了
t*a
发帖数: 18880
2
似乎是看那一年的收入,后面有个worksheet上有显示.

【在 s*******l 的大作中提到】
: 老婆生二娃期间老大的day care可以抵税吗?
: 生娃前有几个月没有在工作了

s*******l
发帖数: 3691
3
有人知道吗
c*******n
发帖数: 913
4
详情参考
http://www.irs.gov/publications/p503/ar02.html#en_US_publink100
主要是这个provision
Work-Related Expense Test
Child and dependent care expenses must be work-related to qualify for the
credit. Expenses are considered work-related only if both of the following
are true.
They allow you (and your spouse if filing jointly) to work or look for work.
They are for a qualifying person's care.
Working or Looking for Work
To be work-related, your expenses must allow you to work or look for work.
If you are married, generally both you and your spouse must work or look for
work. Your spouse is treated as working during any month he or she is a
full-time student or is not physically or mentally able to care for himself
or herself.
Your work can be for others or in your own business or partnership. It can
be either full time or part time.
Work also includes actively looking for work. However, if you do not find a
job and have no earned income for the year, you cannot take this credit. See
Earned Income Test, earlier.
An expense is not considered work-related merely because you had it while
you were working. The purpose of the expense must be to allow you to work.
Whether your expenses allow you to work or look for work depends on the
facts.
Example 1.
The cost of a babysitter while you and your spouse go out to eat is not
normally a work-related expense.
Example 2.
You work during the day. Your spouse works at night and sleeps during the
day. You pay for care of your 5-year-old child during the hours when you are
working and your spouse is sleeping. Your expenses are considered work-
related.
Volunteer work. For this purpose, you are not considered to be working if
you do unpaid volunteer work or volunteer work for a nominal salary.
Work for part of year. If you work or actively look for work during only
part of the period covered by the expenses, then you must figure your
expenses for each day. For example, if you work all year and pay care
expenses of $250 a month ($3,000 for the year), all the expenses are work
related. However, if you work or look for work for only 2 months and 15 days
during the year and pay expenses of $250 a month, your work-related
expenses are limited to $625 (2½ months × $250).
Temporary absence from work. You do not have to figure your expenses for
each day during a short, temporary absence from work, such as for vacation
or a minor illness, if you have to pay for care anyway. Instead, you can
figure your credit including the expenses you paid for the period of absence.
An absence of 2 weeks or less is a short, temporary absence. An absence of
more than 2 weeks may be considered a short, temporary absence, depending
on the circumstances.
Example.
You pay a nanny to care for your 2-year-old son and 4-year-old daughter so
you can work. You become ill and miss 4 months of work but receive sick pay.
You continue to pay the nanny to care for the children while you are ill.
Your absence is not a short, temporary absence, and your expenses are not
considered work-related.
Part-time work. If you work part-time, you generally must figure your
expenses for each day. However, if you have to pay for care weekly, monthly,
or in another way that includes both days worked and days not worked, you
can figure your credit including the expenses you paid for days you did not
work. Any day when you work at least 1 hour is a day of work.
Example 1.
You work 3 days a week. While you work, your 6-year-old child attends a
dependent care center, which complies with all state and local regulations.
You can pay the center $150 for any 3 days a week or $250 for 5 days a week.
Your child attends the center 5 days a week. Your work-related expenses are
limited to $150 a week.
Example 2.
The facts are the same as in Example 1 except the center does not offer a 3-
day option. The entire $250 weekly fee may be a work-related expense.
1 (共1页)
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