2001 Tax Help Archives  

Publication 3991 2001 Tax Year

Later Change

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This is archived information that pertains only to the 2001 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Child and Dependent Care Expenses

For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. Before 2003, the amounts were $200 and $400. The same rule applies for the exclusion of employer-provided dependent care benefits. For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses.

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