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Top Ten Facts About the Child and Dependent Care Credit
If you paid someone to care for a child, spouse, or dependent, you may be able to reduce your tax by claiming the Child and Dependent Care Credit on your federal income tax return. Below are the top ten things you need to know about claiming a credit for child and dependent care expenses.
- The care must have been provided for one or more qualifying persons. A qualifying person is your dependent child under age 13. Additionally, your spouse and certain other individuals who are physically or mentally incapable of self-care may also be qualifying persons. You must identify each qualifying person on your tax return.
- The care must have been provided so you – and your spouse if you are married – could work or look for work.
- You – and your spouse if you are married – must have earned income from wages, salaries, tips, other taxable employee compensation or net earnings from self-employment. One spouse may be considered as having earned income if they were a full-time student or they were physically or mentally unable to care for themselves.
- The payments for care cannot be paid to your spouse, to someone you can claim as your dependent on your return, or to your child who is under age 19, even if he or she is not your dependent. You must identify the care provider on your tax return.
- Your filing status must be single, married filing jointly, head of household or qualifying widow(er) with a dependent child.
- The qualifying person must have lived with you for more than half of 2008.
- The credit can be up to 35 percent of your qualifying expenses, depending upon your income.
- For 2008, you may use up to $3,000 of the expenses paid in a year for one qualifying individual or $6,000 for two or more qualifying individuals.
- The qualifying expenses must be reduced by the amount of any dependent care benefits provided by your employer that you exclude from your income.
- If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. If you are a household employer, you may have to withhold and pay social security and Medicare tax and pay federal unemployment tax. For information, see Publication 926, Household Employer's Tax Guide.
For more information on the Child and Dependent Care Credit, see Publication 503, Child and Dependent Care Expenses. You may download these free publications from IRS.gov or order them by calling 800-TAX-FORM (800-829-3676).
Q1: 问一个问题，2008年我们保税的时候给公婆申请了税号，他们在08年又来了3个月左右，（那段时间我再找工作，他们走了不久我才找到的工作，后来我妈过来帮我带的孩子，但时间不够，所以不能申请我妈的税号。）可不可以把他俩作为CLAIM 我的孩子的"DAY CARE CREDIT"呢，如果填了，他们是不是也要为这笔钱交税呢（现在国内），如果填了，对他们签证，入境会有影响么？多问一句，今年我们不把他们作为DEPENDENT也是不行的么?
A： 1.不可以。
For dependent care credit,
The Payee - The payments for care cannot be paid to someone you can claim as your dependent on your return or to your child who is under age 19, even if he or she is not your dependent
2.
也不行。
他们没有SSN，而且他们的身份不能有收入的。
比如你找专门的nanny，你要claim你的dependent care expense, 必须提供这个nanny的SSN. 那个nanny也必须为这份收入交税的。
[此贴子已经被作者于2009-3-28 2:20:42编辑过]
Q2：请教高手两个问题:
(1) 退税的时候还会退ssn和medical tax吗？比如说，按Resident报税，每个人有大概$3000的deduction,这$3000的联邦税会退回来，相应的ssn和medical tax呢？
(2) 对于家里的小宝宝，除了$3000的deduction, 还有其他选项能省税吗（比如说daycare）？
A1：第一个好像没听说有退的，这个$3000的deduction并不针对ssn/medicare tax。
第二个，还有child tax credit呀，可以直接从要交的税里扣去一部分的。另外FSA是不用交税的，你可以用里面的钱去交daycare的费用。
A2：
（1）退税不退FICA和medicare tax.
(2) 这个得根据你们家的实际情况。你们家有一个孩子的话，如果你们家的adjusted gross income<110k, 就有1000child credit,110k以上每多1000块减50块child credit, 130k彻底没有了。当然要是hit AMT的话，别说child credit, 连那3000多块的exemption都不一定有了。
daycare钱可以减税。如果你放了dependent care FSA的话，这部分不交税，连FICA和medicare tax都不交，不过一家每年最多放5k。如果你没放FSA的话，也有dependent care credit，不过一个孩子只有3000块可以抵税。这个抵税的比例跟你们的收入有关系，大多数人都是20%flat rate，收入越少可以抵税的比例越大。 对大多数人来说，放FSA更合算。
接Q1：我就是听说有这个child tax credit，但是我用的网上软件怎么显示我的credit是0呢？
A：你用了5000块的FSA（flexible spending account.每家可以有5000块放在dependent FSA, 5000块放在medical FSA, 是免税的）了吗？如果用了的话，只有一个孩子的话就没有child tax credit了，因为一个孩子只有3000块。如果没有的话，你填了2441表了吗？
如果要dependent care credit的话，需要EIN。每个孩子一年最多报3000块的，大多数人都是20%flat rate（收入越低这个rate越高）,也就是一个孩子减税里的600块钱。其实还是FSA合算，可以有5000块免税，而且不交FICA和medicare tax, 直接降AGI，不过这个要提前plan.
这么说吧，你们daycare一个月700块，一年8400，如果claim dependent care credit,减联邦税600块。
如果你2007年底决定2008年放5000块FSA，如果你们最高税率是25%，可以免联邦税1250，外加FICA+medicare 382.5（假设家里工资收入低的那个人的工资不超过97500+5000）。如果你们的AGI超过11万，小于13万，这个5000块还可以给你们多挣250块的child credit.
所以，能放FSA就放FSA。
[此贴子已经被作者于2009-3-8 23:32:22编辑过]
Q3: 问一个问题，
那个health flexible account，就是税前扣的，
跟1040 line25的health saving account 是一回事吗？
我觉得W2的工资已经减去了我存进flexible account的钱，
但是如果都是这样的话，为啥还来个line25呢？
非常迷惑
A:line 25 is HSA. It is diff than Flexible saving account.
Health Savings Accounts (HSAs) were created by the Medicare bill signed by President Bush on December 8, 2003 and are designed to help individuals save for future qualified medical and retiree health expenses on a tax-free basis.
HSA is for people who has high deductible health plans.
A2:有人会在没有contribute到irs allowed limite 的时候，自己再写支票到自己的hsa。今年限制似乎是2800， 如果paychek 中总公扣了2000， 你还可以自己交800 税后的钱到HSA来最大化你的contribution。line25 指的是这个“800”
[此贴子已经被作者于2009-3-8 23:03:43编辑过]
Q4: 2008年4月小孩父母拿到绿卡。2007年12月底，妈妈和宝宝（2007年在美国出生）回到中国，一直到2008年11月份妈妈和宝宝才回倒美国。 只有小孩的父亲工作。
现在要问的问题是
1. 妈妈和宝宝是不是都可以作为DEPENDENT在2008年报税
2. 宝宝可不可以claim child tax credit in 2008
A: If you and your husband have green cards, that means you guys are residents, you can do married filing jointly. Since you two are supporting (paying more than 50% of her expenses) your baby, your baby can be dependent on your tax returns.
Yes, you can claim child tax credit in 2008.
Q：如果没有满足和父亲居住半年的条件怎么办？
A1：it is ok since the baby was living with Mom, and Mom is filing jointly with Daddy.
A2：I think it's kind of tricky here.
From IRS's website, the definition of " a qualifying child " is:
In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:
- Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these.
- Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.
- Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.
- Support — did not provide more than one-half of his/her own support for the year.
我觉得他并没有要求一定要真正意义上的“住”在一起，只要求和taxpayer在美国有同一个住址，这个住址是他在美国的一个principal address.
这就好比如果我们每年回国度假2个月，并不能在报州税的时候就把自己划为part time resident一样的道理。
A3：不同意见哈。
A qualifying child for the child tax credit is someone who meets the following criteria:
? Age - Was under age 17 at the end of 2007
? Relationship - Is your son, daughter, adopted child, stepchild or eligible foster child, brother, sister, stepbrother, stepsister, or a descendant of any of these individuals
? Citizenship - Is a U.S. citizen, U.S. national or resident of the U.S.
? Support - Did not provide over half of his or her own support, and
? Lived with you - Must have lived with you for more than half of the year.
这里是强调了要live with you， 我觉得LZ的情况不qualified........
A4：
我的理解是joint file时，夫妻两人都是”taxpayer“，所以只要小孩和夫妻中任何一人住了半年以上就可以
后面exception for divorced or separated parents里面也说，a child of divorced or separated parents is the qualifying child of the custodial parent
[此贴子已经被作者于2009-3-28 1:16:54编辑过]
Q5:我问一个问题：我家领导从9月起就海归了，他的在海外的收入不用交美国的税吧。他今年没有w2的说。
还有我们没有绿卡，现在就我一个人持h1。
我打算今年还是married file jointly as resident
A:If he does not have green card, that means he is not a resident. I do not think you need to report his income from China, but you should check before you file your tax returns. Also, you may need to file form 2555 to get some credits.
Q:在美国H-1B工作。如果LG在欧洲工作，（说如果，是因为还没有正式定下来）。我们没有申请绿卡。这样，是不是只要我的部分交税，LG的工资不用交税，（当然要交欧洲的税）？还有，是不是根据MARRIED FILING JOINTLY交税比较好？
A: 如果你在美国是resident filing jointly，你老公的工资还是要交税的。不过如果他在欧洲已经缴税了，可以填1116表格，foreign tax credit.
[此贴子已经被作者于2009-3-28 3:19:28编辑过]
Q6：我老公是第六年的F1,我是F2,去年在美国呆了一年,去年生了一个孩子.
如果我和我老公jointly file tax,因为我没有SSN,所以不qualify EIC,好像不qualify
EIC也不能有additional child tax credit,我老公的EIC算出来将近1800,还是很多的.
请问我老公能不能file single status,然后把我孩子算在我老公的dependant里面,这样qualify
EIC和additiona child tax credit?
如果不算EIC,但是file jointly,我们的standard deduction和exemption都更高一些,但
是EIC差的太多了,能差小2000呢
谢谢
A:MM,你们是不可能拿到EIC的。你LG是F1，他虽然有SSN，但他SSN卡上注明了”not valid for employment“，就算他能按单身file也不合格。
另外IRS的规定是你们要在2008年7月前开始分居，他才可能按单身file
Q7:简要说明一下情况，2008年4月父母拿到绿卡。2007年12月底，妈妈和宝宝（2007年在美国出生）回到中国，一直到2008年11月份妈妈和宝宝才回倒美国。
现在要问的问题是
1. 妈妈和宝宝是不是都可以作为DEPENDENT在2008年报税
2. 宝宝可不可以claim child tax credit in 2008
A: If you and your husband have green cards, that means you guys are residents, you can do married filing jointly. Since you two are supporting (paying more than 50% of her expenses) your baby, your baby can be dependent on your tax returns.
Yes, you can claim child tax credit in 2008.
[此贴子已经被作者于2009-3-9 1:21:51编辑过]
Q8:if the child is also over 24 yrs, he just quit the job, then go to college, didnot file the tax because he thought he had no incoming, then his parents cannot claim him as dependent? because he is too old to be qualified, right? thanks again.
A：if the child related to you is over 24 years old , his gross income less than $3500 in 2008 , you provide more than half of his support during the year , you may claim him as a dependent .
接Q：Still not understand much. He had 0 incoming for 4 yrs when he was in college. He graduated in 2006. Now I think if his parents could claim him as dependent, thus at least they could correct the tax for 2006. Just want to know about how much his parents would get some tax money back? few hundreds dollars? or more? or less?
A：父母claim him as a dependent 也就是能claim personal exemption, 把他们的 taxable income 减少3500刀（for 2008)而已。如果taxable income 在5万到10万之间的话，大概可以get money back 400到800不等。10万以上另有不同的算法我不确定。
[此贴子已经被作者于2009-3-28 2:49:49编辑过]
Q9: LG 2008年补给了前妻2万块的CHILD SUPPORT（具体情况是，2006，2007年两人吵架，我LG没有付CHILD SUPPORT，2008年一次性补了前两年的，2008年孩子已超过18岁了，2008年实际不用付CHILD SUPPORT），请问今年报税时，这2万块可不可以填为CHILD SUPPORT？
只有我们俩个人一起生活，我有全职工作有W2， 这种情况夫妻联合报税需要填写什么表格？
A: you should file 1040 and you can not deduct child support payment in your tax return
Q10:FSA是什么？怎么放？
A：
There are two types of FSA:
Medical expense FSA
This is used to pay for medical expenses not paid for by insurance such as deductibles, copayments, and coinsurance for the employee's health plan, but may also include expenses not covered by the health plan, such as dental and vision expenses and OTC drugs
Dependant care FSA:
This is to pay for certain expenses to care for dependents such as child care
Most companies will offer FSA, check with your company benefits. If your company has it, you can select the FSA amount each year during the benefit selection period, then the monthly amount will be withheld from your paycheck. Normally they will send you a debit card to pay the expense or you can reimburse the qualified expenses later on.
Q11：我是用FSA,每月买T-pass的，那我的理解这笔钱我就没交税.现在resident 这个表里有一项commuter deduction，那我要不要填呢，能不能填？
A：如果你用fsa里面的钱买的 肯定不可以
其次 这个commuter deduction有特殊规定的 如果是平时上下班的费用 不qualify
[此贴子已经被作者于2009-3-28 2:15:51编辑过]
Q12: 问个有关 child care credit 的问题：
我妈妈有SSN, 去年帮我在我家看孩子，我付给我妈的钱该怎样报税？
A:
BENEFIT ELIGIBILITY REQUIREMENTS:
1 credit earned for each $620 in gross earnings with a maximum of 4 credits ( minimum $2,480) per year
TAXES
SOCIAL SECURITY TAXES YOU PAY
- 6.2 % Employee taxes on gross salary
- 6.2 % Employer taxes on gross salary
- 12.4 % On those self-employed
MEDICARE TAXES
- 1.45 % Employee taxes on gross salary
- 1.45 % Employer taxes on gross salary
- 2.90 % On those self-employed
- In your FICA deduction, the SS taxes and Medicare portion are combined with a resultant tax of 15.3%
Q13:老公公民，我是绿卡，婆婆绿卡来了1年了。我跟老公是合报，婆婆有帮忙带小孩，有给$$.
如果想让婆婆赚自己的工时，是不是就不能把她放在我们的下面作为dependant？
婆婆是不是需要自己报自己的啊？
请高人指点， 谢谢！！
A: 1. report your in-law as your dependent. She does not need to file tax returns. But you can not use her as your child care provider.
2. do not report your in-law as your dependent. report $3K or more on your tax returns as child care expense, so you will get the credit. then your in-law files tax returns with the $3K self employment income.
I would do #2 if she wants to earn some work credit.
[此贴子已经被作者于2009-4-1 13:28:42编辑过]
Q12: 我一直用turbo tax报联邦税和州税。
在我没报完联邦税之前，州税那里显示的是0
报完联邦税之后，会让你选你要报的州，第一个是free的。
然后系统会重新check和download最新的州税的资料。
目前为止，没觉得turbo tax计算州税有什么错误的地方。
我还是觉得MM是不是你自己算错了，或者是你输入数据进turbo tax的时候无意间打错了。
通常情况下，自己算和用软件算就算有差别也不应该差很多。
A:mm，在1040表的19项有一个Unemployment compensation，我想你可以填在这里。
我又仔细看了一下instruction，不能填19项。
按照1099-misc的说明：
Box 7. Shows nonemployee compensation. If you are in the trade or business
of catching fish, box 7 may show cash you received for the sale of fish. If
payments in this box are SE income, report this amount on Schedule C, C-EZ,
or F (Form 1040), and complete Schedule SE (Form 1040). You received this
form instead of Form W-2 because the payer did not consider you an
employee and did not withhold income tax or social security and Medicare tax.
Contact the payer if you believe this form is incorrect or has been issued in
error. If you believe you are an employee and cannot get this form corrected,
report the amount from box 7 on Form 1040, line 7 (or Form 1040NR, line 8).
You must also complete and attach to your return Form 8919, Uncollected
Social Security and Medicare Tax on Wages.
所以按照这个说明，应该把1099-misc的box 7加到1040的第7项中，作为收入的一部分，然后附上8919表，算出应该交的social security和medicare的税。
[此贴子已经被作者于2009-3-28 2:06:09编辑过]
到底了
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