____ Your expenses for the care of a qualifying individual were necessary to enable you (and your spouse if you are married) to work or look for work.
____ Your employment related expenses were incurred for the care of the following qualifying persons:
(a) your dependent under age 13, for whom you are entitled to a personal exemption;
(b) your dependent who is physically or mentally incapable of self-care and for whom you can claim an exemption (or could claim an exemption except the person had $2500 or more of gross income or
(c) your spouse who is physically or mentally incapable of self-care.
____ Payments made to your dependent or to your child who was under age 19 at the end of the year, were not deducted as child and dependent care expenses.
____ Expenses for education in the first grade or higher were not deducted as child care expenses.
____ The maximum expense deducted for the care of your qualifying person(s) was:
(1) $2,400 for the year for one dependent; or
(2) $4,800 for the year for two or more dependents.
____ You can establish that the amount shown was paid for the care of a qualifying individual.
____ If you are a married person filing a separate return, you did not claim the child care credit unless you met the following qualifications:
(1) Your home must have been the home of a qualifying person for more than half the the tax year; and
(2) You must have paid more than the cost of keeping up your home for the tax year; and
(3) Your spouse must not have lived in the home for the last 6 months of the tax year.
____ The excludable value of child or dependent care assistance received under a qualified dependent care assistance plan is limited to the smaller of your earned income, your spouse's earned income or $5000 ($2,500 for married filing separately) annually. This limit applies whether or not you have been reimbursed. You did not claim more than this limit.
____ You reported the required information about the care person or the organization that provided child or dependent care when you claimed this credit.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
