Contents Important Change for 1999   ............................... 1 Important Reminders  ......................................... 1 Introduction  ........................................................ 2 Tests To Claim the Credit   ................................. 2 Qualifying Person Test  .................................... 2 Keeping Up a Home Test  ................................ 4 Earned Income Test  ........................................ 6 Work-Related Expense Test  ............................ 7 Joint Return Test  ............................................. 8 Provider Identification Test  .............................. 9 How To Figure the Credit  .................................. 9 Figuring Total Work-Related Expenses  ........... 9 Earned Income Limit  ........................................ 10 Dollar Limit  ....................................................... 11 Amount of Credit  .............................................. 12 How To Claim the Credit  ................................... 12 Employment Taxes for Household Employers 13 Examples ............................................................. 13 How To Get More Information   .......................... 17 Index  .................................................................... 19 Important Change for 1999 Photographs of missing children.   The Internal Rev- enue Service is a proud partner with the National Cen- ter for Missing and Exploited Children. 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     1–800–THE–LOST (1–800–843–5678) if you recognize a child. Important Reminders Taxpayer   identification   number   needed   for   each qualifying person. You must include on line 2 of Form 2441, Child and Dependent Care Expenses, or Sched- ule 2 (Form 1040A),  Child and Dependent Care Ex- penses for Form 1040A Filers, the name and taxpayer identification   number   (generally   the   social   security number)   of   each   qualifying   person.   See   Taxpayer identification   number   under   Qualifying   Person   Test, later. You may have to pay employment taxes.   If you pay someone to come to your home and care for your de- pendent or spouse, you may be a household employer who has to pay employment taxes. Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or Department of the Treasury Internal Revenue Service Publication 503 Cat. No. 15004M Child and Dependent Care Expenses For use in preparing 1999  Returns