c**e 发帖数: 537 | 1 为了方便找工作,我去年考了一个专业证书
我把孩子送到preschool的费用,请问可以拿childcare credit吗?
谢谢! | P****1 发帖数: 2670 | 2 你是否有earned income或者至少有5个日历月内是全职业学生?
see Form 2441 instruction:
http://www.irs.gov/instructions/i2441/ar01.html#d0e189
2.The care was provided so you (and your spouse if filing jointly) could
work or look for work. However, if you did not find a job and have no earned
income for the year, you cannot take the credit or the exclusion. But if
you or your spouse was a full-time student or disabled, see the instructions
for lines 4 and 5, later.
http://www.irs.gov/instructions/i2441/ar01.html#d0e351
Your spouse was a full-time student if he or she was enrolled as a full-time
student at a school for some part of each of 5 calendar months during 2013.
The months need not be consecutive. A school does not include an on-the-job
training course, correspondence school, or a school offering courses only
through the Internet. Your spouse was disabled if he or she was not
physically or mentally capable of self-care. Figure your spouse's earned
income on a monthly basis. |
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