Department of the Treasury
Internal Revenue Service
Publication 503
Cat. No. 15004M
Child and
Dependent
Care Expenses
For use in preparing
2019 Returns
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Contents
Reminders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Can You Claim the Credit? . . . . . . . . . . . . . . . . . . . 2
Who Is a Qualifying Person? . . . . . . . . . . . . . . . . 3
You Must Have Earned Income . . . . . . . . . . . . . . 4
Are These Work-Related Expenses? . . . . . . . . . . 6
What’s Your Filing Status? . . . . . . . . . . . . . . . . . 8
Care Provider Identification Test . . . . . . . . . . . . . 9
How To Figure the Credit . . . . . . . . . . . . . . . . . . . 10
Figuring Total Work-Related Expenses . . . . . . . 10
Earned Income Limit . . . . . . . . . . . . . . . . . . . . . 11
Dollar Limit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Amount of Credit . . . . . . . . . . . . . . . . . . . . . . . 12
How To Claim the Credit . . . . . . . . . . . . . . . . . . . 13
Do You Have Household Employees? . . . . . . . . . 16
How To Get Tax Help . . . . . . . . . . . . . . . . . . . . . . 16
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Reminders
Future developments. For the latest information about
developments related to Pub. 503, such as legislation
enacted after it was published, go to IRS.gov/Pub503.
Forms 1040A and 1040-EZ are no longer available.
Forms 1040A and 1040-EZ aren’t available to file your
2019 taxes. If you used one of those forms in the past, you
will now file Form 1040 or 1040-SR. Most forms and publi-
cations have been updated to reflect this change, but
please disregard any references to Form 1040A or Form
1040-EZ that were already in use when this change was
made, for example Form W-2.
Personal exemption suspended. For 2019, you can’t
claim a personal exemption for yourself, your spouse, or
your dependents.
Taxpayer identification number needed for each
qualifying person. You must include on line 2 of Form
2441, Child and Dependent Care Expenses, the name
and taxpayer identification number (generally, the social
security number) of each qualifying person. See Taxpayer
identification number under Who Is a Qualifying Person,
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 aren't a
household employer if the person who cares for your de-
pendent or spouse does so at his or her home or place of
business. See Do You Have Household Employees, later.
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children
Jan 30, 2020
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 800-THE-LOST (800-843-5678) if you recognize a
child.
Introduction
This publication explains the tests you must meet to claim
the credit for child and dependent care expenses. It ex-
plains how to figure and claim the credit.
You may be able to claim the credit if you pay someone
to care for your dependent who is under age 13 or for your
spouse or dependent who isn't able to care for himself or
herself. The credit can be up to 35% of your expenses. To
qualify, you must pay these expenses so you can work or
look for work.
This publication also discusses some of the employ-
ment tax rules for household employers.
Dependent care benefits. If you received any depend-
ent care benefits from your employer during the year, you
may be able to exclude all or part of them from your in-
come. You must complete Form 2441, Part III, before you
can figure the amount of your credit. See Dependent Care
Benefits under How To Figure the Credit, later.
Comments and suggestions. We welcome your com-
ments about this publication and your suggestions for fu-
ture editions.
You can send us comments through IRS.gov/
FormComments. Or you can write to: Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224.
Although we can’t respond individually to each com-
ment received, we do appreciate your feedback and will
consider your comments as we revise our tax forms, in-
structions, and publications. We can’t answer tax ques-
tions sent to the above address.
Tax questions. If you have a tax question not an-
swered by this publication or How To Get Tax Help sec-
tion at the end of this publication, go to the IRS Interactive
Tax Assistant page at IRS.gov/Help/ITA where you can
find topics using the search feature or by viewing the cate-
gories listed.
Getting tax forms, instructions, and publications.
Visit IRS.gov/Forms to download current and prior-year
forms, instructions, and publications.
Ordering tax forms, instructions, and publications.
Go to IRS.gov/OrderForms to order current forms, instruc-
tions, and publications; call 800-829-3676 to order
prior-year forms and instructions. Your order should arrive
within 10 business days.
Useful Items
You may want to see:
Publication
501 Dependents, Standard Deduction, and Filing
Information
926 Household Employer's Tax Guide
Form (and Instructions)
2441 Child and Dependent Care Expenses
Schedule H (Form 1040 or 1040-SR) Household
Employment Taxes
W-10 Dependent Care Provider's Identification and
Certification
See How To Get Tax Help near the end of this publication
for information about getting these publications and forms.
Can You Claim the Credit?
To be able to claim the credit for child and dependent care
expenses, you must file Form 1040, 1040-SR, or
1040-NR, not Form 1040-NR-EZ, and meet all the tests in
Tests you must meet to claim a credit for child and de-
pendent care expenses next.
Tests you must meet to claim a credit for child and
dependent care expenses. To be able to claim the
credit for child and dependent care expenses, you must
meet all the following tests.
1. Qualifying Person Test. The care must be for one or
more qualifying persons who are identified on Form
2441. (See Who Is a Qualifying Person, later)
2. Earned Income Test. You (and your spouse if filing
jointly) must have earned income during the year.
(However, see Rule for student-spouse or spouse not
able to care for self under You Must Have Earned In-
come, later.)
3. Work-Related Expense Test. You must pay child
and dependent care expenses so you (and your
spouse if filing jointly) can work or look for work. (See
Are These Work-Related Expenses, later.)
4. You must make payments for child and dependent
care to someone you (and your spouse) can't claim as
a dependent. If you make payments to your child, he
or she can't be your dependent and must be age 19
or older by the end of the year. You can't make pay-
ments to:
a. Your spouse, or
b. The parent of your qualifying person if your quali-
fying person is your child and under age 13.
See Payments to Relatives or Dependents under
Are These Work-Related Expenses, later.
5. Joint Return Test. Your filing status may be single,
head of household, or qualifying widow(er) with de-
pendent child. If you are married, you must file a joint
2441
Schedule H (Form 1040 or 1040-SR)
W-10
Page 2 Publication 503 (2019)
return, unless an exception applies to you. See
What’s Your Filing Status, later.
6. Provider Identification Test. You must identify the
care provider on your tax return. (See Care Provider
Identification Test, later.)
7. If you exclude or deduct dependent care benefits pro-
vided by a dependent care benefit plan, the total
amount you exclude or deduct must be less than the
dollar limit for qualifying expenses (generally, $3,000
if one qualifying person was cared for or $6,000 if two
or more qualifying persons were cared for). (If two or
more qualifying persons were cared for, the amount
you exclude or deduct will always be less than the
dollar limit because the total amount you can exclude
or deduct is limited to $5,000. See Reduced Dollar
Limit under How To Figure the Credit, later.)
These tests are presented in Figure A and are also ex-
plained in detail in this publication.
Who Is a Qualifying Person?
Your child and dependent care expenses must be for the
care of one or more qualifying persons.
A qualifying person is:
1. Your qualifying child who is your dependent and who
was under age 13 when the care was provided (but
see Child of divorced or separated parents or parents
living apart, later);
2. Your spouse who wasn't physically or mentally able to
care for himself or herself and lived with you for more
than half the year; or
3. A person who wasn't physically or mentally able to
care for himself or herself, lived with you for more than
half the year, and either:
a. Was your dependent, or
b. Would have been your dependent except that:
i. He or she received gross income of $4,200 or
more,
ii. He or she filed a joint return, or
iii. You, or your spouse if filing jointly, could be
claimed as a dependent on someone else's
2019 return.
Dependent defined. A dependent is a person, other
than you or your spouse, for whom you could claim an ex-
emption. To be your dependent, a person must be your
qualifying child (or your qualifying relative). However, the
deductions for personal and dependency exemptions for
tax years 2018 through 2025 are suspended, and there-
fore, the amount of the deduction is zero. But in determin-
ing whether you may claim a person as a qualifying rela-
tive for 2019, the person's gross income must be less than
$4,200, not zero.
Qualifying child. To be your qualifying child, a child
must live with you for more than half the year and meet
other requirements.
More information. For more information about who is
a dependent or a qualifying child, see Pub. 501.
Physically or mentally not able to care for oneself.
Persons who can't dress, clean, or feed themselves be-
cause of physical or mental problems are considered not
able to care for themselves. Also, persons who must have
constant attention to prevent them from injuring them-
selves or others are considered not able to care for them-
selves.
Person qualifying for part of year. You determine a
person's qualifying status each day. For example, if the
person for whom you pay child and dependent care ex-
penses no longer qualifies on September 16, count only
those expenses through September 15. Also see Yearly
limit under Dollar Limit, later.
Birth or death of otherwise qualifying person. In de-
termining whether a person is a qualifying person, a per-
son who was born or died in 2019 is treated as having
lived with you for more than half of 2019 if your home was
the person's home more than half the time he or she was
alive in 2019.
Taxpayer identification number. You must include on
your return the name and taxpayer identification number
(generally, the social security number) of the qualifying
person(s). If the correct information isn't shown, the credit
may be reduced or disallowed.
Individual taxpayer identification number (ITIN) for
aliens. If your qualifying person is a nonresident or resi-
dent alien who doesn't have and can't get a social security
number (SSN), use that person's ITIN. The ITIN is entered
wherever an SSN is requested on a tax return. If the alien
doesn't have an ITIN, he or she must apply for one. See
Form W-7, Application for IRS Individual Taxpayer Identifi-
cation Number, for details.
An ITIN is for tax use only. It doesn't entitle the holder
to social security benefits or change the holder's employ-
ment or immigration status under U.S. law.
All ITINs not used on a federal tax return at least
once for tax years 2016, 2017, or 2018 will expire
on December 31, 2019. Additionally, all ITINs with
middle digits (the fourth and fifth positions) of 83, 84, 85,
86, or 87 will expire at the end of 2019. ITINs issued with
middle digits of 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80,
81, or 82 are expired unless a renewal application was al-
ready submitted and it was approved. All expired ITINs
must be renewed before being used on your tax return.
See IRS.gov for more information.
Adoption taxpayer identification number (ATIN). If
your qualifying person is a child who was placed in your
home for adoption and for whom you don't have an SSN,
you must get an ATIN for the child. File Form W-7A, Appli-
cation for Taxpayer Identification Number for Pending
U.S. Adoptions.CAUTION
!
Publication 503 (2019) Page 3
Child of divorced or separated parents or parents liv-
ing apart. Even if you can't claim your child as a depend-
ent, he or she is treated as your qualifying person if:
• The child was under age 13 or wasn't physically or
mentally able to care for himself or herself;
• The child received over half of his or her support dur-
ing the calendar year from one or both parents who
are divorced or legally separated under a decree of di-
vorce or separate maintenance, are separated under
a written separation agreement, or lived apart at all
times during the last 6 months of the calendar year;
• The child was in the custody of one or both parents for
more than half the year; and
• You were the child's custodial parent.
The custodial parent is the parent with whom the child
lived for the greater number of nights in 2019. If the child
was with each parent for an equal number of nights, the
custodial parent is the parent with the higher adjusted
gross income. For details and an exception for a parent
who works at night, see Pub. 501.
The noncustodial parent can't treat the child as a quali-
fying person even if that parent is entitled to claim the
child as a dependent under the special rules for a child of
divorced or separated parents.
You Must Have Earned Income
To claim the credit, you (and your spouse if filing jointly)
must have earned income during the year.
Earned income. Earned income includes wages, salar-
ies, tips, other taxable employee compensation, and net
earnings from self-employment. A net loss from self-em-
ployment reduces earned income. Earned income also in-
cludes strike benefits and any disability pay you report as
wages.
Generally, only taxable compensation is included. For
example, foreign earned income you exclude from income
isn't included. However, you can elect to include nontaxa-
ble combat pay in earned income. If you are filing a joint
return and both you and your spouse received nontaxable
combat pay, you can each make your own election. (In
other words, if one of you makes the election, the other
one can also make it but doesn't have to.) Including this
income will give you a larger credit only if your (or your
spouse's) other earned income is less than the amount
entered on line 3 of Form 2441. You should figure your
credit both ways and make the election if it gives you a
greater tax benefit.
You can choose to include your nontaxable com-
bat pay in earned income when figuring your
credit for child and dependent care expenses,
even if you choose not to include it in earned income for
the earned income credit or the exclusion or deduction for
dependent care benefits.TIP
Members of certain religious faiths opposed to social
security. This section is for persons who are members of
certain religious faiths that are opposed to participation in
Social Security Act programs and have an IRS-approved
form that exempts certain income from social security and
Medicare taxes. These forms are:
• Form 4361, Application for Exemption From Self-Em-
ployment Tax for Use by Ministers, Members of Reli-
gious Orders and Christian Science Practitioners; and
• Form 4029, Application for Exemption From Social
Security and Medicare Taxes and Waiver of Benefits,
for use by members of recognized religious groups.
Each form is discussed here in terms of what is or isn't
earned income for purposes of the child and dependent
care credit. For information on the use of these forms, see
Pub. 517, Social Security and Other Information for Mem-
bers of the Clergy and Religious Workers.
Form 4361. Whether or not you have an approved
Form 4361, amounts you received for performing minister-
ial duties as an employee are earned income. This in-
cludes wages, salaries, tips, and other taxable employee
compensation.
However, amounts you received for ministerial duties,
but not as an employee, don't count as earned income.
Examples include fees for performing marriages and hon-
oraria for delivering speeches.
Any amount you received for work that isn't related to
your ministerial duties is earned income.
Form 4029. Whether or not you have an approved
Form 4029, all wages, salaries, tips, and other taxable
employee compensation are earned income.
However, amounts you received as a self-employed in-
dividual don't count as earned income.
What isn't earned income? Earned income doesn't in-
clude:
• Amounts reported on Form 1040 or 1040-SR, line 1
excluded as foreign earned income on Form 2555,
line 43;
• Pensions and annuities;
• Social security and railroad retirement benefits;
• Workers' compensation;
• Interest and dividends;
• Unemployment compensation;
• Scholarships or fellowship grants, except for those re-
ported on Form W-2 and paid to you for teaching or
other services;
• Nontaxable workfare payments;
• Child support payments received;
• Income of a nonresident alien that isn't effectively con-
nected with a U.S. trade or business; or
• Any amount received for work while an inmate in a pe-
nal institution.
Page 4 Publication 503 (2019)
Figure A. Can You Claim the Credit?
Start Here
Yes
No
Was the care for one or more qualifying persons?
Did you1 have earned income during the year?
Did you pay the expenses to allow you1 to work or look for work?
Were your payments made to someone you or your spouse could
claim as a dependent?
Were your payments made to your child who was under the age of
19 at the end of the year?
Are you single? Are you filing a joint return?
Do you meet the requirements
to be considered unmarried?
Do you know the care provider’s name, address,
and identifying number?
Did you make a reasonable effort to get this
information? (See Due diligence.)
Did you pay expenses for more than one
qualifying person?
You may be able to claim the child and
dependent care credit. Fill out Form 2441.
You CAN’T claim the child
and dependent care credit.2
This also applies to your spouse, unless your spouse was disabled or a full-time student.
If you had expenses that met the requirements for 2018, except that you didn’t pay them until 2019, you may be able to claim those expenses in 2019. See
Expenses not paid until the following year under How To Figure the Credit.
No
No
Yes
Yes
Yes
Yes
No
No
Yes
No
No
Yes
No
No
No
Yes
No
Yes
Yes
Were your payments made to your spouse or to the parent of your
qualifying person who is your qualifying child and under age 13?
Yes
No
Are you excluding or deducting at least $3,000
of dependent care benefits?
No
Yes
Yes
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▶Publication 503 (2019) Page 5
Rule for student-spouse or spouse not able to care
for self. Your spouse is treated as having earned income
for any month that he or she is:
1. A full-time student, or
2. Physically or mentally not able to care for himself or
herself. (Your spouse also must live with you for more
than half the year.)
If you are filing a joint return, this rule also applies to
you. You can be treated as having earned income for any
month you are a full-time student or not able to care for
yourself.
Figure the earned income of the nonworking spouse,
described under (1) or (2) above, as shown under Earned
Income Limit under How To Figure the Credit, later.
This rule applies to only one spouse for any 1 month. If,
in the same month, both you and your spouse didn't work
and are either full-time students or not physically or men-
tally able to care for yourselves, only one of you can be
treated as having earned income in that month.
Full-time student. You are a full-time student if you
are enrolled at a school for the number of hours or classes
that the school considers full-time. You must have been a
full-time student for some part of each of 5 calendar
months during the year. (The months need not be consec-
utive.)
School. The term “school” includes high schools, col-
leges, universities, and technical, trade, and mechanical
schools. A school doesn't include an on-the-job training
course, correspondence school, or school offering cour-
ses only through the Internet.
Are These Work-Related Expenses?
Child and dependent care expenses must be work related
to qualify for the credit. Expenses are considered work re-
lated only if both of the following are true.
• They allow you (and your spouse if filing jointly) to
work or look for work.
• They are for a qualifying person's care.
Working or Looking for Work
To be work related, your expenses must allow you to work
or look for work. If you are married, generally both you and
your spouse must work or look for work. One spouse is
treated as working during any month he or she is a
full-time student or isn't physically or mentally able to care
for himself or herself.
Your work can be for others or in your own business or
partnership. It can be either full-time or part time.
Work also includes actively looking for work. However,
if you don't find a job and have no earned income for the
year, you can't take this credit. See You Must Have
Earned Income, earlier.
An expense isn't considered work related merely be-
cause you had it while you were working. The purpose of
the expense must be to allow you to work. Whether your
expenses allow you to work or look for work depends on
the facts.
Example 1. The cost of a babysitter while you and
your spouse go out to eat isn't normally a work related ex-
pense.
Example 2. You work during the day. Your spouse
works at night and sleeps during the day. You pay for care
of your 5-year-old child during the hours when you are
working and your spouse is sleeping. Your expenses are
considered work related.
Volunteer work. For this purpose, you aren't considered
to be working if you do unpaid volunteer work or volunteer
work for a nominal salary.
Work for part of year. If you work or actively look for
work during only part of the period covered by the expen-
ses, then you must figure your expenses for each day. For
example, if you work all year and pay care expenses of
$250 a month ($3,000 for the year), all the expenses are
work related. However, if you work or look for work for
only 2 months and 15 days during the year and pay ex-
penses of $250 a month, your work related expenses are
limited to $625 (21/2 months × $250).
Temporary absence from work. You don't have to fig-
ure your expenses for each day during a short, temporary
absence from work, such as for vacation or a minor ill-
ness, if you have to pay for care anyway. Instead, you can
figure your credit including the expenses you paid for the
period of absence.
An absence of 2 weeks or less is a short, temporary ab-
sence. An absence of more than 2 weeks may be consid-
ered a short, temporary absence, depending on the cir-
cumstances.
Example. You pay a nanny to care for your 2-year-old
son and 4-year-old daughter so you can work. You be-
come ill and miss 4 months of work but receive sick pay.
You continue to pay the nanny to care for the children
while you are ill. Your absence isn't a short, temporary ab-
sence, and your expenses aren't considered work related.
Part-time work. If you work part-time, you generally must
figure your expenses for each day. However, if you have
to pay for care weekly, monthly, or in another way that in-
cludes both days worked and days not worked, you can
figure your credit including the expenses you paid for days
you didn't work. Any day when you work at least 1 hour is
a day of work.
Example 1. You work 3 days a week. While you work,
your 6-year-old child attends a dependent care center,
which complies with all state and local regulations. You
can pay the center $150 for any 3 days a week or $250 for
5 days a week. Your child attends the center 5 days a
week. Your work related expenses are limited to $150 a
week.
Page 6 Publication 503 (2019)
Example 2. The facts are the same as in Example 1,
except the center doesn't offer a 3-day option. The entire
$250 weekly fee may be a work related expense.
Care of a Qualifying Person
To be work related, your expenses must be to provide
care for a qualifying person.
You don't have to choose the least expensive way of
providing the care. The cost of a paid care provider may
be an expense for the care of a qualifying person even if
another care provider is available at no cost.
Expenses are for the care of a qualifying person only if
their main purpose is the person's well-being and protec-
tion.
Expenses for household services qualify if part of the
services is for the care of qualifying persons. See House-
hold Services, later.
Expenses not for care. Expenses for care don't include
amounts you pay for food, lodging, clothing, education,
and entertainment. However, you can include small
amounts paid for these items if they are incidental to and
can't be separated from the cost of caring for the qualify-
ing person. Otherwise, see the discussion of Expenses
partly work related, later.
Child support payments aren't for care and don't qualify
for the credit.
Education. Expenses for a child in nursery school, pre-
school, or similar programs for children below the level of
kindergarten are expenses for care.
Expenses to attend kindergarten or a higher grade
aren't expenses for care. Don't use these expenses to fig-
ure your credit.
However, expenses for before- or after-school care of a
child in kindergarten or a higher grade may be expenses
for care.
Summer school and tutoring programs aren't for care.
Example 1. You take your 3-year-old child to a nurs-
ery school that provides lunch and a few educational ac-
tivities as part of its preschool childcare service. The lunch
and educational activities are incidental to the childcare,
and their cost can't be separated from the cost of care.
You can count the total cost when you figure the credit.
Example 2. You place your 10-year-old child in a
boarding school so you can work full-time. Only the part of
the boarding school expense that is for the care of your
child is a work related expense. You can count that part of
the expense in figuring your credit if it can be separated
from the cost of education. You can't count any part of the
amount you pay the school for your child's education.
Care outside your home. You can count the cost of
care provided outside your home if the care is for your de-
pendent under age 13 or any other qualifying person who
regularly spends at least 8 hours each day in your home.
Dependent care center. You can count care provided
outside your home by a dependent care center only if the
center complies with all state and local regulations that
apply to these centers.
A dependent care center is a place that provides care
for more than six persons (other than persons who live
there) and receives a fee, payment, or grant for providing
services for any of those persons, even if the center isn't
run for profit.
Camp. The cost of sending your child to an overnight
camp isn't considered a work related expense.
The cost of sending your child to a day camp may be a
work related expense, even if the camp specializes in a
particular activity, such as computers or soccer.
Transportation. If a care provider takes a qualifying per-
son to or from a place where care is provided, that trans-
portation is for the care of the qualifying person. This in-
cludes transportation by bus, subway, taxi, or private car.
However, transportation not provided by a care provider
isn't for the care of a qualifying person. Also, if you pay the
transportation cost for the care provider to come to your
home, that expense isn't for care of a qualifying person.
Fees and deposits. Fees you paid to an agency to get
the services of a care provider, deposits you paid to an
agency or preschool, application fees, and other indirect
expenses are work related expenses if you have to pay
them to get care, even though they aren't directly for care.
However, a forfeited deposit isn't for the care of a qualify-
ing person if care isn't provided.
Example 1. You paid a fee to an agency to get the
services of the nanny who cares for your 2-year-old
daughter while you work. The fee you paid is a work rela-
ted expense.
Example 2. You placed a deposit with a preschool to
reserve a place for your 3-year-old child. You later sent
your child to a different preschool and forfeited the de-
posit. The forfeited deposit isn't for care and therefore not
a work related expense.
Household Services
Expenses you pay for household services meet the work
related expense test if they are at least partly for the
well-being and protection of a qualifying person.
Definition. Household services are ordinary and usual
services done in and around your home that are neces-
sary to run your home. They include the services of a
housekeeper, maid, or cook. However, they don't include
the services of a chauffeur, bartender, or gardener.
Housekeeper. In this publication, the term “house-
keeper” refers to any household employee whose serv-
ices include the care of a qualifying person.
Expenses partly work related. If part of an expense is
work related (for either household services or the care of a
qualifying person) and part is for other purposes, you have
Publication 503 (2019) Page 7
to divide the expense. To figure your credit, count only the
part that is work related. However, you don't have to di-
vide the expense if only a small part is for other purposes.
Example. You pay a housekeeper to care for your
9-year-old and 15-year-old children so you can work. The
housekeeper spends most of the time doing normal
household work and spends 30 minutes a day driving you
to and from work. You don't have to divide the expenses.
You can treat the entire expense of the housekeeper as
work related because the time spent driving is minimal.
Nor do you have to divide the expenses between the two
children, even though the expenses are partly for the
15-year-old child who isn't a qualifying person, because
the expense is also partly for the care of your 9-year-old
child, who is a qualifying person. However, the dollar limit
(discussed later) is based on one qualifying person, not
two.
Meals and lodging provided for housekeeper. If you
have expenses for meals that your housekeeper eats in
your home because of his or her employment, count these
as work related expenses. If you have extra expenses for
providing lodging in your home to the housekeeper, count
these as work related expenses also.
Example. To provide lodging to the housekeeper, you
move to an apartment with an extra bedroom. You can
count the extra rent and utility expenses for the housekee-
per's bedroom as work related. However, if your house-
keeper moves into an existing bedroom in your home, you
can count only the extra utility expenses as work related.
Taxes paid on wages. The taxes you pay on wages for
qualifying child and dependent care services are work re-
lated expenses. For more information on a household em-
ployer's tax responsibilities, see Do You Have Household
Employees, later.
Payments to Relatives or Dependents
You can count work related payments you make to rela-
tives who aren't your dependents, even if they live in your
home. However, don't count any amounts you pay to:
1. A person for whom you (or your spouse if filing jointly)
can claim as a dependent;
2. Your child who was under age 19 at the end of the
year, even if he or she isn't your dependent;
3. A person who was your spouse any time during the
year; or
4. The parent of your qualifying person if your qualifying
person is your child and under age 13.
What’s Your Filing Status?
Generally, married couples must file a joint return to take
the credit. However, if you are legally separated or living
apart from your spouse, you may be able to file a separate
return and still take the credit.
Legally separated. You aren't considered married if you
are legally separated from your spouse under a decree of
divorce or separate maintenance. You may be eligible to
take the credit on your return using head of household fil-
ing status.
Married and living apart. You aren't considered married
and are eligible to take the credit if all the following apply.
1. You file a return apart from your spouse.
2. Your home is the home of a qualifying person for
more than half the year.
3. You pay more than half the cost of keeping up your
home for the year.
4. Your spouse doesn't live in your home for the last 6
months of the year.
Not legally separated. You may also be able to claim
the child and dependent care credit even though you
aren't legally separated and you file a separate return.
See the following examples.
Example 1. Amy separated from her spouse in
March. She isn't separated under a decree of divorce or
separate maintenance agreement and uses the married
filing separate filing status. Amy maintains a home for her-
self and Sam, her disabled brother. Sam is permanently
and totally disabled and unable to care for himself.
Because Sam earns $5,600 in interest income, Amy
can't claim him as a dependent (his gross income is
greater than $4,200). And, because Amy isn't able to
claim Sam as a dependent and she is still married as of
the end of the year, she can't use the head of household
filing status. Amy’s filing status is married filing separately
and Sam qualifies as a qualifying person for the child and
dependent care credit.
Because of the following facts, Amy is able to claim the
credit for child and dependent care expenses even though
Amy uses the married filing separately filing status.
• Amy didn't live with her spouse for the last 6 months of
the year.
• She has maintained a home for herself and Sam (a
qualifying individual) since she separated from her
spouse in March.
• She maintains her own household and provides more
than half of the cost of maintaining that home for her
and Sam.
• Amy pays an adult daycare center to care for Sam to
allow her to work.
Example 2. Dean separated from his spouse in April.
He isn't separated under a decree of divorce or separate
maintenance agreement. He and his spouse haven't lived
together since April, and Dean maintains his own home
and provides more than half the cost of maintaining that
home for himself and his daughter, Nicole, who is perma-
nently and totally disabled.
Because Nicole is married and files a joint return with
her husband, who is away in the military, Dean can't claim
Page 8 Publication 503 (2019)
Nicole as a dependent and therefore can't use the head of
household filing status. Dean’s filing status is married filing
separately and Nicole qualifies as a qualifying person for
the child and dependent care credit.
Because of the following facts, Dean is able to claim
the credit for child and dependent care expenses even
though he uses the married filing separately filing status.
• Dean didn't live with his spouse for the last 6 months
of the year.
• He has maintained a home for himself and Nicole (a
qualifying individual) since he separated from his
spouse in April.
• He maintains his own household and provides more
than half of the cost of maintaining that home for him
and Nicole.
• Dean pays a daycare provider to care for Nicole to al-
low him to work.
Costs of keeping up a home. The costs of keeping
up a home normally include property taxes, mortgage in-
terest, rent, utility charges, home repairs, insurance on the
home, and food eaten at home.
The costs of keeping up a home don't include pay-
ments for clothing, education, medical treatment, vaca-
tions, life insurance, transportation, or mortgage principal.
They also don't include the purchase, permanent im-
provement, or replacement of property. For example, you
can't include the cost of replacing a water heater. How-
ever, you can include the cost of repairing a water heater.
Death of spouse. If your spouse died during the year
and you don't remarry before the end of the year, you gen-
erally must file a joint return to take the credit. If you do re-
marry before the end of the year, the credit can be
claimed on your deceased spouse's own return.
Care Provider Identification Test
You must identify all persons or organizations that provide
care for your child or dependent. Use Form 2441, Part I, to
show the information.
If you don't have any care providers and you are filing
Form 2441 only to report taxable income in Part III, enter
“none” in line 1, column (a).
Information needed. To identify the care provider, you
must give the provider's:
1. Name,
2. Address, and
3. Taxpayer identification number.
If the care provider is an individual, the taxpayer identi-
fication number is his or her social security number or indi-
vidual taxpayer identification number. If the care provider
is an organization, then it is the employer identification
number (EIN).
You don't have to show the taxpayer identification num-
ber if the care provider is a tax-exempt organization (such
as a church or school). In this case, enter “Tax-Exempt” in
the space where Form 2441 asks for the number.
If you can't provide all of the information or the informa-
tion is incorrect, you must be able to show that you used
due diligence (discussed later) in trying to furnish the nec-
essary information.
Getting the information. You can use Form W-10, De-
pendent Care Provider's Identification and Certification, to
request the required information from the care provider. If
you don't use Form W-10, you can get the information
from one of the other sources listed in the instructions for
Form W-10, including:
1. A copy of the provider's social security card;
2. A copy of the provider's completed Form W-4, Em-
ployee's Withholding Allowance Certificate, if he or
she is your household employee;
3. A copy of the statement furnished by your employer if
the provider is your employer's dependent care plan;
or
4. A letter or invoice from the provider if it shows the
necessary information.
You should keep this information with your tax re-
cords. Don't send Form W-10 (or other document
containing this information) to the IRS.
Due diligence. If the care provider information you give
is incorrect or incomplete, your credit may not be allowed.
However, if you can show that you used due diligence in
trying to supply the information, you can still claim the
credit.
You can show due diligence by getting and keeping the
provider's completed Form W-10 or one of the other sour-
ces of information just listed. Care providers can be penal-
ized if they don't provide this information to you or if they
provide incorrect information.
Provider refusal. If the provider refuses to give you
the identifying information, you should report on Form
2441 whatever information you have (such as the name
and address). Enter “See Attached Statement” in the col-
umns calling for the information you don't have. Then at-
tach a statement explaining that you requested the infor-
mation from the care provider, but the provider didn't give
you the information. Be sure to write your name and social
security number on this statement. The statement will
show that you used due diligence in trying to furnish the
necessary information.
U.S. citizens and resident aliens living abroad. If you
are living abroad, your care provider may not have, and
may not be required to get, a U.S. taxpayer identification
number (for example, a SSN or an EIN). If so, enter
“LAFCP” (Living Abroad Foreign Care Provider) in the
space for the care provider's taxpayer identification num-
ber.RECORDS
Publication 503 (2019) Page 9
How To Figure the Credit
Your credit is a percentage of your work related expenses.
Your expenses are subject to the earned income limit and
the dollar limit. The percentage is based on your adjusted
gross income.
Figuring Total Work-Related
Expenses
To figure the credit for 2019 work related expenses, count
only those you paid by December 31, 2019.
Expenses prepaid in an earlier year. If you pay for
services before they are provided, you can count the pre-
paid expenses only in the year the care is received. Claim
the expenses for the later year as if they were actually
paid in that later year.
Expenses not paid until the following year. Don't
count 2018 expenses that you paid in 2019 as work rela-
ted expenses for 2019. You may be able to claim an addi-
tional credit for them on your 2019 return, but you must
figure it separately. See Payments for prior-year's expen-
ses under Amount of Credit, later.
If you had expenses in 2019 that you didn't pay
until 2020, you can't count them when figuring
your 2019 credit. You may be able to claim a
credit for them on your 2020 return.
Expenses reimbursed. If a state social services agency
pays you a nontaxable amount to reimburse you for some
of your child and dependent care expenses, you can't
count the expenses that are reimbursed as work related
expenses.
Example. You paid work related expenses of $3,000.
You are reimbursed $2,000 by a state social services
agency. You can use only $1,000 to figure your credit.
Medical expenses. Some expenses for the care of quali-
fying persons who aren't able to care for themselves may
qualify as work related expenses and also as medical ex-
penses. You can use them either way, but you can't use
the same expenses to claim both a credit and a medical
expense deduction.
If you use these expenses to figure the credit and they
are more than the earned income limit or the dollar limit,
discussed later, you can add the excess to your medical
expenses. However, if you use your total expenses to fig-
ure your medical expense deduction, you can't use any
part of them to figure your credit. For information on medi-
cal expenses, see Pub. 502, Medical and Dental Expen-
ses.
Amounts excluded from your income under your
employer's dependent care benefits plan can't be
used to claim a medical expense deduction.TIPCAUTION
!
Dependent Care Benefits
If you receive dependent care benefits, your dollar limit for
purposes of the credit may be reduced. See Reduced
Dollar Limit, later. But, even if you can't take the credit,
you may be able to take an exclusion or deduction for the
dependent care benefits.
Dependent care benefits. Dependent care benefits in-
clude:
1. Amounts your employer paid directly to either you or
your care provider for the care of your qualifying per-
son while you work,
2. The fair market value of care in a daycare facility pro-
vided or sponsored by your employer, and
3. Pre-tax contributions you made under a dependent
care flexible spending arrangement.
Your salary may have been reduced to pay for these ben-
efits. If you received benefits as an employee, they should
be shown in box 10 of your Form W-2, Wage and Tax
Statement. See Statement for employee, later. Benefits
you received as a partner should be shown in box 13 of
your Schedule K-1 (Form 1065) with code O.
Enter the amount of these benefits on Form 2441, Part
III, line 12.
Exclusion or deduction. If your employer provides de-
pendent care benefits under a qualified plan, you may be
able to exclude these benefits from your income. Your
employer can tell you whether your benefit plan qualifies.
To claim the exclusion, you must complete Part III of Form
2441.
If you are self-employed and receive benefits from a
qualified dependent care benefit plan, you are treated as
both employer and employee. Therefore, you wouldn't get
an exclusion from wages. Instead, you would get a deduc-
tion on Schedule C (Form 1040 or 1040-SR), line 14;
Schedule E (Form 1040 or 1040-SR), line 19 or 28; or
Schedule F (Form 1040 or 1040-SR), line 15. To claim the
deduction, you must use Form 2441.
The amount you can exclude or deduct is limited to the
smallest of:
1. The total amount of dependent care benefits you re-
ceived during the year,
2. The total amount of qualified expenses you incurred
during the year,
3. Your earned income,
4. Your spouse's earned income; or
5. $5,000 ($2,500 if married filing separately).
The definition of earned income for the exclusion or de-
duction is the same as the definition used when figuring
the credit except that earned income for the exclusion or
deduction doesn't include any dependent care benefits
you receive.
Page 10 Publication 503 (2019)
You can choose to include your nontaxable com-
bat pay in earned income when figuring your ex-
clusion or deduction, even if you choose not to in-
clude it in earned income for the earned income credit or
the credit for child and dependent care expenses.
Statement for employee. Your employer must give you
a Form W-2 (or similar statement), showing in box 10 the
total amount of dependent care benefits provided to you
during the year under a qualified plan. Your employer will
also include any dependent care benefits over $5,000 in
your wages shown on your Form W-2 in box 1.
Effect of exclusion on credit. If you exclude dependent
care benefits from your income, the amount of the exclu-
ded benefits:
1. Isn't included in your work related expenses; and
2. Reduces the dollar limit, discussed later.
Earned Income Limit
The amount of work related expenses you use to figure
your credit can't be more than:
1. Your earned income for the year if you are single at
the end of the year, or
2. The smaller of your or your spouse's earned income
for the year if you are married at the end of the year.
Earned income for the purpose of figuring the credit is
defined under You Must Have Earned Income, earlier.
For purposes of item (2), use your spouse's
earned income for the entire year, even if you
were married for only part of the year.
Example. You remarried on December 3. Your earned
income for the year was $18,000. Your new spouse's
earned income for the year was $2,000. You paid work re-
lated expenses of $3,000 for the care of your 5-year-old
child and qualified to claim the credit. The amount of ex-
penses you use to figure your credit can't be more than
$2,000 (the smaller of your earned income or that of your
spouse).
Separated spouse. If you are legally separated or mar-
ried and living apart from your spouse (as described un-
der What’s Your Filing Status, earlier), you aren't consid-
ered married for purposes of the earned income limit. Use
only your income in figuring the earned income limit.
Surviving spouse. If your spouse died during the year
and you file a joint return as a surviving spouse, you may,
but aren't required to, take into account the earned in-
come of your spouse who died during the year.
Community property laws. Disregard community prop-
erty laws when you figure earned income for this credit.
Self-employment earnings. If you are self-employed,
include your net earnings in earned income. For purposes
of the child and dependent care credit, net earnings fromTIPTIP
self-employment generally means the amount from
Schedule SE (either Section A or Section B), line 3, minus
any deduction for self-employment tax on Schedule 1
(Form 1040 or 1040-SR), line 14; or Form 1040-NR,
line 27. Include your self-employment earnings in earned
income, even if they are less than $400 and you didn't file
Schedule SE.
Clergy or church employee. If you are a member of
the clergy or a church employee, see the Instructions for
Form 2441 for details.
Statutory employee. If you filed Schedule C (Form
1040 or 1040-SR) to report income as a statutory em-
ployee, also include as earned income the amount from
line 1 of that Schedule C (Form 1040 or 1040-SR).
Net loss. You must reduce your earned income by any
net loss from self-employment.
Optional method if earnings are low or a net loss.
If your net earnings from self-employment are low or you
have a net loss, you may be able to figure your net earn-
ings by using an optional method instead of the regular
method. See Pub. 334, Tax Guide for Small Business, for
details. If you use an optional method to figure net earn-
ings for self-employment tax purposes, include those net
earnings in your earned income for this credit. In this case,
subtract any deduction you claimed on Schedule 1 (Form
1040 or 1040-SR), line 14; or Form 1040-NR, line 27, from
the total of the amounts on Schedule SE, Section B, lines
3 and 4b, to figure your net earnings.
You or your spouse is a student or not able to care
for self. Your spouse who is either a full-time student or
not able to care for himself or herself is treated as having
earned income. His or her earned income for each month
is considered to be at least $250 if there is one qualifying
person in your home, or at least $500 if there are two or
more.
Spouse works. If your spouse works during that
month, use the higher of $250 (or $500) or his or her ac-
tual earned income for that month.
Spouse qualifies for part of month. If your spouse is
a full-time student or not able to care for himself or herself
for only part of a month, the full $250 (or $500) still applies
for that month.
You are a student or not able to care for yourself.
These rules also apply if you are a student or not able to
care for yourself and are filing a joint return. For each
month or part of a month you are a student or not able to
care for yourself, your earned income is considered to be
at least $250 (or $500). If you also work during that month,
use the higher of $250 (or $500) or your actual earned in-
come for that month.
Both spouses qualify. If, in the same month, both
you and your spouse are either full-time students or not
able to care for yourselves, only one spouse can be con-
sidered to have this earned income of $250 (or $500) for
that month.
Publication 503 (2019) Page 11
Example. Jim works and keeps up a home for himself
and his wife Sharon. Because of an accident, Sharon isn't
able to care for herself for 11 months during the tax year.
During the 11 months, Jim pays $3,300 of work related
expenses for Sharon's care. These expenses also qualify
as medical expenses. Their adjusted gross income is
$29,000 and the entire amount is Jim's earned income.
Jim and Sharon's earned income limit is the smallest of
the following amounts.
Jim and Sharon's Earned Income Limit
1) Work related expenses Jim paid . . . . . . . . . $ 3,300
2) Jim's earned income . . . . . . . . . . . . . . . . . $ 29,000
3) Income considered earned by Sharon
(11 × $250) . . . . . . . . . . . . . . . . . . . . . $ 2,750
Jim and Sharon can use $2,750 to figure the credit and
treat the balance of $550 ($3,300 − $2,750) as a medical
expense. However, if they use the $3,300 first as a medi-
cal expense, they can't use any part of that amount to fig-
ure the credit.
Dollar Limit
There is a dollar limit on the amount of your work related
expenses you can use to figure the credit. This limit is
$3,000 for one qualifying person, or $6,000 for two or
more qualifying persons.
If you paid work related expenses for the care of
two or more qualifying persons, the applicable
dollar limit is $6,000. This limit doesn't need to be
divided equally among them. For example, if your work re-
lated expenses for the care of one qualifying person are
$3,200 and your work related expenses for another quali-
fying person are $2,800, you can use the total, $6,000,
when figuring the credit.
Yearly limit. The dollar limit is a yearly limit. The amount
of the dollar limit remains the same no matter how long,
during the year, you have a qualifying person in your
household. Use the $3,000 limit if you paid work related
expenses for the care of one qualifying person at any time
during the year. Use $6,000 if you paid work related ex-
penses for the care of more than one qualifying person at
any time during the year.
Example 1. You pay $500 a month for after-school
care for your son. He turned 13 on May 1 and is no longer
a qualifying person. You can use the $2,000 of expenses
for his care January through April to figure your credit be-
cause it isn't more than the $3,000 yearly limit.
Example 2. In July of this year, to permit your spouse
to begin a new job, you enrolled your 3-year-old daughter
in a nursery school that provides preschool childcare. You
paid $300 per month for the childcare. You can use the full
$1,800 you paid ($300 × 6 months) as qualified expenses
because it isn't more than the $3,000 yearly limit.TIP
Reduced Dollar Limit
If you received dependent care benefits that you exclude
or deduct from your income, you must subtract that
amount from the dollar limit that applies to you. Your re-
duced dollar limit is figured on Form 2441, Part III. See
Dependent Care Benefits, earlier, for information on ex-
cluding or deducting these benefits.
Example 1. George is a widower with one child and
earns $24,000 a year. He pays work related expenses of
$2,900 for the care of his 4-year-old child and qualifies to
claim the credit for child and dependent care expenses.
His employer pays an additional $1,000 under a qualified
dependent care benefit plan. This $1,000 is excluded from
George's income.
Although the dollar limit for his work related expenses
is $3,000 (one qualifying person), George figures his
credit on only $2,000 of the $2,900 work related expenses
he paid. This is because his dollar limit is reduced as
shown next.
George's Reduced Dollar Limit
1) Maximum allowable expenses for one
qualifying person . . . . . . . . . . . . . . . . . . . . . . $3,000
2) Minus: Dependent care benefits George
excludes from income . . . . . . . . . . . . . . . . . . . −1,000
3) Reduced dollar limit on expenses George
can use for the credit . . . . . . . . . . . . . . . . . . . $2,000
Example 2. Randall is married and both he and his
wife are employed. Each has earned income in excess of
$6,000. They have two children, Anne and Andy, ages 2
and 4, who attend a daycare facility licensed and regula-
ted by the state. Randall's work related expenses are
$6,000 for the year.
Randall's employer has a dependent care assistance
program as part of its cafeteria plan, which allows employ-
ees to make pre-tax contributions to a dependent care
flexible spending arrangement. Randall has elected to
take the maximum $5,000 exclusion from his salary to
cover dependent care expenses through this program.
Although the dollar limit for his work related expenses
is $6,000 (two or more qualifying persons), Randall fig-
ures his credit on only $1,000 of the $6,000 work related
expense paid. This is because his dollar limit is reduced
as shown next.
Randall's Reduced Dollar Limit
1) Maximum allowable expenses for two
qualifying persons . . . . . . . . . . . . . . . . . . . . . . $6,000
2) Minus: Dependent care benefits selected
from employer's cafeteria plan and
excluded from Randall's income . . . . . . . . . . . . . −5,000
3) Reduced dollar limit on work related expenses
Randall can use for the credit . . . . . . . . . . . . . . . $1,000
Amount of Credit
To determine the amount of your credit, multiply your work
related expenses (after applying the earned income and
dollar limits) by a percentage. This percentage depends
Page 12 Publication 503 (2019)
on your adjusted gross income shown on Form 1040 or
1040-SR, line 8b; or Form 1040-NR, line 35. The following
table shows the percentage to use based on adjusted
gross income.
IF your adjusted gross income is: THEN the
Over: But not over: percentage is:
$ 0 — $15,000 35%
15,000 — 17,000 34%
17,000 — 19,000 33%
19,000 — 21,000 32%
21,000 — 23,000 31%
23,000 — 25,000 30%
25,000 — 27,000 29%
27,000 — 29,000 28%
29,000 — 31,000 27%
31,000 — 33,000 26%
33,000 — 35,000 25%
35,000 — 37,000 24%
37,000 — 39,000 23%
39,000 — 41,000 22%
41,000 — 43,000 21%
43,000 — No limit 20%
To qualify for the credit, you must have one or more
qualifying persons. You should show the expenses for
each person on Form 2441, line 2, column (c). However, it
is possible a qualifying person could have no expenses
and a second qualifying person could have expenses ex-
ceeding $3,000. You should list -0- for the one person and
the actual amount for the second person. The $6,000 limit
that applies to two or more qualifying persons would still
be used to figure your credit unless you already excluded
or deducted, in Part III of Form 2441, certain dependent
care benefits paid to you (or on your behalf) by your em-
ployer.
Example. Roger and Megan Paris have two qualifying
children. They received $1,000 of dependent care bene-
fits from Megan's employer during 2019, but they incurred
a total of $19,500 of child and dependent care expenses.
They complete Part III of Form 2441 to exclude the $1,000
from their taxable income (offsetting $1,000 of their ex-
penses). Roger and Megan continue to line 27 to figure
their credit using the remaining $18,500 of expenses.
Line 30 tells them to complete line 2 without including
any dependent care benefits. They complete line 2 of
Form 2441, listing both Susan and James, as shown in
the Line 2 Example below.
All of Susan's expenses were covered by the $1,000 of
employer-provided dependent care benefits. However,
their son James has special needs and they paid $18,500
for his care. Line 3 imposes a $5,000 limit for two or more
children ($6,000 limit minus $1,000 already excluded from
income = $5,000) and Roger and Megan continue to
complete the form.
Even though line 2 indicates one of the Paris children
didn't have any dependent care expenses, it doesn't
change the fact that they had two qualifying children for
the purposes of Form 2441.
Payments for prior-year's expenses. If you had work
related expenses in 2018 that you paid in 2019, you may
be able to increase the credit on your 2019 return. Attach
a statement to your form showing how you figured the ad-
ditional amount from 2018. Then enter “CPYE” (Credit for
Prior-Year Expenses) and the amount of the credit on the
dotted line next to line 9 on Form 2441. Also enter the
name and taxpayer identification number of the person for
whom you paid the prior-year's expenses. Then add this
credit to the amount on line 9, and replace the amount on
line 9 with the total. See Worksheet A.
Example. In 2018, Sam and Kate had childcare ex-
penses of $2,600 for their 12-year-old child. Of the
$2,600, they paid $2,000 in 2018 and $600 in 2019. Their
adjusted gross income for 2018 was $30,000. Sam's
earned income of $14,000 was less than Kate's earned in-
come. A credit for their 2018 expenses paid in 2019 isn't
allowed in 2018. It is allowed for the 2019 tax year, but
they must use their adjusted gross income for 2018 to fig-
ure the amount. The filled-in Worksheet A they used to fig-
ure this credit is shown later.
Sam and Kate add the $162 from line 13 of this work-
sheet to their 2019 credit and enter the total on their Form
2441, line 9. They enter “CPYE $162” and their child's
name and SSN in the space to the left of line 9.
How To Claim the Credit
To claim the credit, you can file Form 1040, 1040-SR, or
1040-NR. You can't claim the credit on Form
1040-NR-EZ.
Form 1040, 1040-SR, or 1040-NR. You must complete
Form 2441 and attach it to your Form 1040, 1040-SR, or
1040-NR. Enter the credit on your Schedule 3 (Form 1040
or 1040-SR), line 2; or Form 1040-NR, line 47.
Limit on credit. The amount of credit you can claim is
limited to your tax. For more information, see the Instruc-
tions for Form 2441.
Tax credit not refundable. You can't get a refund for
any part of the credit that is more than this limit.
Recordkeeping. You should keep records of
your work related expenses. Also, if your depend-
ent or spouse isn't able to care for himself or her-
self, your records should show both the nature and lengthRECORDS
Line 2 Example
(a) Qualifying person's name (b) Qualifying person's social
security number
(c) Qualified expenses you
incurred and paid in 2019 for
the person listed in column (a)First Last
Susan Paris 123-00-6789 -0- 00
James Paris 187-00-4321 18,500 00
Publication 503 (2019) Page 13
Worksheet for 2018 Expenses Paid in 2019 Keep for Your Records
Use this worksheet to figure the credit you may claim for 2018 expenses paid in 2019.
1. Enter your 2018 qualified expenses paid in 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your 2018 qualified expenses paid in 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
3. Add the amounts on lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.
4. Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) . . . . . . . . . . . . . . . . . 4.
5. Enter any dependent care benefits received for 2018 and excluded from your income (from your
2018 Form 2441, line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.
6. Subtract the amount on line 5 from the amount on line 4 and enter the result . . . . . . . . . . . . . . . . . . 6.
7. Compare your earned income for 2018 and your spouse's earned income for 2018 and enter the
smaller amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.
8. Compare the amounts on lines 3, 6, and 7 and enter the smallest amount . . . . . . . . . . . . . . . . . . . . 8.
9. Enter the amount on which you figured the credit for 2018 (from your 2018 Form 2441,
line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9.
10. Subtract the amount on line 9 from the amount on line 8 and enter the result. If zero or less, stop
here. You can't increase your 2019 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . 10.
11. Enter your 2018 adjusted gross income (from your 2018 Form 1040, line 7; or Form 1040-NR,
line 35) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
12. Find your 2018 adjusted gross income in the table below and enter the corresponding decimal
amount here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
IF your 2018 adjusted gross income is: THEN the decimal
Over: But not over: amount is:
$ 0 — $15,000 0.35
15,000 — 17,000 0.34
17,000 — 19,000 0.33
19,000 — 21,000 0.32
21,000 — 23,000 0.31
23,000 — 25,000 0.30
25,000 — 27,000 0.29
27,000 — 29,000 0.28
29,000 — 31,000 0.27
31,000 — 33,000 0.26
33,000 — 35,000 0.25
35,000 — 37,000 0.24
37,000 — 39,000 0.23
39,000 — 41,000 0.22
41,000 — 43,000 0.21
43,000 — No limit 0.20
13. Multiply line 10 by line 12. Add this amount to your 2019 credit and enter the total on your 2019
Form 2441, line 9. Enter the following on the dotted line next to line 9 of Form 2441.
• “CPYE.”
• The amount of this credit for a prior-year's expenses.
Also, attach a statement to your tax return showing the name and taxpayer identification number
of the person for whom you paid the prior-year's expenses and how you figured the credit . . . . . . 13.
Worksheet A.
Page 14 Publication 503 (2019)
Filled-in Worksheet for 2018 Expenses
Paid in 2019 Keep for Your Records
Use this worksheet to figure the credit you may claim for 2018 expenses paid in 2019.
1. Enter your 2018 qualified expenses paid in 2018 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. $2,000
2. Enter your 2018 qualified expenses paid in 2019 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 600
3. Add the amounts on lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. 2,600
4. Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) . . . . . . . . . . . . . . . . . 4. 3,000
5. Enter any dependent care benefits received for 2018 and excluded from your income (from your
2018 Form 2441, line 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. -0-
6. Subtract the amount on line 5 from the amount on line 4 and enter the result . . . . . . . . . . . . . . . . . . 6. 3,000
7. Compare your earned income for 2018 and your spouse's earned income for 2018 and enter the
smaller amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. 14,000
8. Compare the amounts on lines 3, 6, and 7 and enter the smallest amount . . . . . . . . . . . . . . . . . . . . 8. 2,600
9. Enter the amount on which you figured the credit for 2018 (from your 2018 Form 2441,
line 6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. 2,000
10. Subtract the amount on line 9 from the amount on line 8 and enter the result. If zero or less, stop
here. You can't increase your 2019 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . 10. 600
11. Enter your 2018 adjusted gross income (from your 2018 Form 1040, line 7; or Form 1040-NR,
line 35) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 30,000
12. Find your 2018 adjusted gross income in the table below and enter the corresponding decimal
amount here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 0.27
IF your 2018 adjusted gross income is: THEN the decimal
Over: But not over: amount is:
$ 0 — $15,000 0.35
15,000 — 17,000 0.34
17,000 — 19,000 0.33
19,000 — 21,000 0.32
21,000 — 23,000 0.31
23,000 — 25,000 0.30
25,000 — 27,000 0.29
27,000 — 29,000 0.28
29,000 — 31,000 0.27
31,000 — 33,000 0.26
33,000 — 35,000 0.25
35,000 — 37,000 0.24
37,000 — 39,000 0.23
39,000 — 41,000 0.22
41,000 — 43,000 0.21
43,000 — No limit 0.20
13. Multiply line 10 by line 12. Add this amount to your 2019 credit and enter the total on your 2019
Form 2441, line 9. Enter the following on the dotted line next to line 9 of Form 2441.
• “CPYE.”
• The amount of this credit for a prior-year's expenses.
Also, attach a statement to your tax return showing the name and taxpayer identification number
of the person for whom you paid the prior-year's expenses and how you figured the credit . . . . . . 13. $162
Worksheet A.
Publication 503 (2019) Page 15
of the disability. Other records you should keep to support
your claim for the credit are described under Care Pro-
vider Identification Test, earlier.
Do You Have
Household Employees?
If you pay someone to come to your home and care for
your dependent or spouse, you may be a household em-
ployer. If you are a household employer, you will need an
employer identification number (EIN) and you may have to
pay employment taxes. If the individuals who work in your
home are self-employed, you aren't liable for any of the
taxes discussed in this section. Self-employed persons
who are in business for themselves aren't household em-
ployees. Usually, you aren't a household employer if the
person who cares for your dependent or spouse does so
at his or her home or place of business.
If you use a placement agency that exercises control
over what work is done and how it will be done by a baby-
sitter or companion who works in your home, the worker
isn't your employee. This control could include providing
rules of conduct and appearance and requiring regular re-
ports. In this case, you don't have to pay employment
taxes. But if an agency merely gives you a list of sitters
and you hire one from that list and pay the sitter directly,
the sitter may be your employee.
If you have a household employee, you may be subject
to:
1. Social security and Medicare taxes,
2. Federal unemployment tax, and
3. Federal income tax withholding.
Social security and Medicare taxes are generally withheld
from the employee's pay and matched by the employer.
Federal unemployment (FUTA) tax is paid by the em-
ployer only and provides for payments of unemployment
compensation to workers who have lost their jobs. Federal
income tax is withheld from the employee's total pay if the
employee asks you to do so and you agree.
For more information on a household employer's tax re-
sponsibilities, see Pub. 926 and Schedule H (Form 1040
or 1040-SR) and its instructions.
State employment tax. You may also have to pay state
unemployment tax. Contact your state unemployment tax
office for information. You should also find out whether
you need to pay or collect other state employment taxes
or carry worker's compensation insurance. For a list of
state unemployment tax agencies, visit the U.S. Depart-
ment of Labor's website. To find that website, use the link
in Pub. 926 or search online.
How To Get Tax Help
If you have questions about a tax issue, need help prepar-
ing your tax return, or want to download free publications,
forms, or instructions, go to IRS.gov and find resources
that can help you right away.
Preparing and filing your tax return. After receiving
your wage and earning statements (Form W-2, W-2G,
1099-R, 1099-MISC) from all employers and interest and
dividend statements from banks (Forms 1099), you can
find free options to prepare and file your return on IRS.gov
or in your local community if you qualify.
The Volunteer Income Tax Assistance (VITA) program
offers free tax help to people with low-to-moderate in-
comes, persons with disabilities, and limited-Eng-
lish-speaking taxpayers who need help preparing their
own tax returns. The Tax Counseling for the Elderly (TCE)
program offers free tax help for all taxpayers, particularly
those who are 60 years of age and older. TCE volunteers
specialize in answering questions about pensions and re-
tirement-related issues unique to seniors.
You can go to IRS.gov to see your options for preparing
and filing your return, which include the following.
• Free File. Go to IRS.gov/FreeFile to see if you qualify
to use brand-name software to prepare and e-file your
federal tax return for free.
• VITA. Go to IRS.gov/VITA, download the free IRS2Go
app, or call 800-906-9887 to find the nearest VITA lo-
cation for free tax return preparation.
• TCE. Go to IRS.gov/TCE, download the free IRS2Go
app, or call 888-227-7669 to find the nearest TCE lo-
cation for free tax return preparation.
Employers can register to use Business Services On-
line. The SSA offers online service for fast, free, and se-
cure online W-2 filing options to CPAs, accountants, en-
rolled agents, and individuals who process Forms W-2,
Wage and Tax Statement, and Forms W-2c, Statement of
Corrected Wage and Tax Amounts. Employers can go to
SSA.gov/employer for more information.
Getting answers to your tax questions. On
IRS.gov, get answers to your tax questions any-
time, anywhere.
• Go to IRS.gov/Help for a variety of tools that will help
you get answers to some of the most common tax
questions.
• Go to IRS.gov/ITA for the Interactive Tax Assistant, a
tool that will ask you questions on a number of tax law
topics and provide answers. You can print the entire
interview and the final response for your records.
• Go to IRS.gov/Forms to search for our forms, instruc-
tions, and publications. You will find details on 2019
tax changes and hundreds of interactive links to help
you find answers to your questions.
Page 16 Publication 503 (2019)
• You may also be able to access tax law information in
your electronic filing software.
Tax reform. Tax reform legislation affects individuals,
businesses, tax-exempt and government entities. Go to
IRS.gov/TaxReform for information and updates on how
this legislation affects your taxes.
IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest
information on tax changes, scam alerts, initiatives, prod-
ucts, and services. At the IRS, privacy and security are
paramount. We use these tools to share public informa-
tion with you. Don’t post your social security number or
other confidential information on social media sites. Al-
ways protect your identity when using any social network-
ing site.
The following IRS YouTube channels provide short, in-
formative videos on various tax-related topics in English,
Spanish, and ASL.
• Youtube.com/irsvideos.
• Youtube.com/irsvideosmultilingual.
• Youtube.com/irsvideosASL.
Watching IRS videos. The IRS Video portal
(IRSVideos.gov) contains video and audio presentations
for individuals, small businesses, and tax professionals.
Getting tax information in other languages. For tax-
payers whose native language isn’t English, we have the
following resources available. Taxpayers can find informa-
tion on IRS.gov in the following languages.
• Spanish (IRS.gov/Spanish).
• Chinese (IRS.gov/Chinese).
• Korean (IRS.gov/Korean).
• Russian (IRS.gov/Russian).
• Vietnamese (IRS.gov/Vietnamese).
The IRS Taxpayer Assistance Centers (TACs) provide
over-the-phone interpreter service in over 170 languages,
and the service is available free to taxpayers.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all of the forms, instruc-
tions, and publications you may need. You can also down-
load and view popular tax publications and instructions
(including the 1040 and 1040-SR instructions) on mobile
devices as an eBook at no charge at IRS.gov/eBooks. Or
you can go to IRS.gov/OrderForms to place an order and
have them mailed to you within 10 business days.
Access your online account (individual taxpayers
only). Go to IRS.gov/Account to securely access infor-
mation about your federal tax account.
• View the amount you owe, pay online, or set up an on-
line payment agreement.
• Access your tax records online.
• Review the past 24 months of your payment history.
• Go to IRS.gov/SecureAccess to review the required
identity authentication process.
Using direct deposit. The fastest way to receive a tax
refund is to combine direct deposit and IRS e-file. Direct
deposit securely and electronically transfers your refund
directly into your financial account. Eight in 10 taxpayers
use direct deposit to receive their refund. The IRS issues
more than 90% of refunds in less than 21 days.
Getting a transcript or copy of a return. The quickest
way to get a copy of your tax transcript is to go to IRS.gov/
Transcripts. Click on either “Get Transcript Online” or “Get
Transcript by Mail” to order a copy of your transcript. If you
prefer, you can order your transcript by calling
800-908-9946.
Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following.
• The Earned Income Tax Credit Assistant (IRS.gov/
EITCAssistant) determines if you’re eligible for the
EIC.
• The Online EIN Application (IRS.gov/EIN) helps you
get an employer identification number.
• The Tax Withholding Estimator (IRS.gov/W4app)
makes it easier for everyone to pay the correct amount
of tax during the year. The Estimator replaces the
Withholding Calculator. The redesigned tool is a con-
venient, online way to check and tailor your withhold-
ing. It’s more user-friendly for taxpayers, including re-
tirees and self-employed individuals. The new and
improved features include the following.
– Easy to understand language;
– The ability to switch between screens, correct pre-
vious entries, and skip screens that don’t apply;
– Tips and links to help you determine if you qualify
for tax credits and deductions;
– A progress tracker;
– A self-employment tax feature; and
– Automatic calculation of taxable social security ben-
efits.
• The First Time Homebuyer Credit Account Look-up
(IRS.gov/HomeBuyer) tool provides information on
your repayments and account balance.
• The Sales Tax Deduction Calculator (IRS.gov/
SalesTax) figures the amount you can claim if you
itemize deductions on Schedule A (Form 1040 or
1040-SR), choose not to claim state and local income
taxes, and you didn’t save your receipts showing the
sales tax you paid.
Resolving tax-related identity theft issues.
• The IRS doesn’t initiate contact with taxpayers by
email or telephone to request personal or financial in-
formation. This includes any type of electronic com-
munication, such as text messages and social media
channels.
Publication 503 (2019) Page 17
• Go to IRS.gov/IDProtection for information.
• If your SSN has been lost or stolen or you suspect
you’re a victim of tax-related identity theft, visit
IRS.gov/IdentityTheft to learn what steps you should
take.
Checking on the status of your refund.
• Go to IRS.gov/Refunds.
• The IRS can’t issue refunds before mid-February 2020
for returns that claimed the EIC or the ACTC. This ap-
plies to the entire refund, not just the portion associ-
ated with these credits.
• Download the official IRS2Go app to your mobile de-
vice to check your refund status.
• Call the automated refund hotline at 800-829-1954.
Making a tax payment. The IRS uses the latest encryp-
tion technology to ensure your electronic payments are
safe and secure. You can make electronic payments on-
line, by phone, and from a mobile device using the
IRS2Go app. Paying electronically is quick, easy, and
faster than mailing in a check or money order. Go to
IRS.gov/Payments to make a payment using any of the
following options.
• IRS Direct Pay: Pay your individual tax bill or estima-
ted tax payment directly from your checking or sav-
ings account at no cost to you.
• Debit or Credit Card: Choose an approved payment
processor to pay online, by phone, and by mobile de-
vice.
• Electronic Funds Withdrawal: Offered only when filing
your federal taxes using tax return preparation soft-
ware or through a tax professional.
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required.
• Check or Money Order: Mail your payment to the ad-
dress listed on the notice or instructions.
• Cash: You may be able to pay your taxes with cash at
a participating retail store.
• Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan-
cial institution for availability, cost, and cut-off times.
What if I can’t pay now? Go to IRS.gov/Payments for
more information about your options.
• Apply for an online payment agreement (IRS.gov/
OPA) to meet your tax obligation in monthly install-
ments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive im-
mediate notification of whether your agreement has
been approved.
• Use the Offer in Compromise Pre-Qualifier to see if
you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
Compromise program, go to IRS.gov/OIC.
Checking the status of an amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amen-
ded returns. Please note that it can take up to 3 weeks
from the date you filed your amended return for it to show
up in our system, and processing it can take up to 16
weeks.
Understanding an IRS notice or letter. Go to IRS.gov/
Notices to find additional information about responding to
an IRS notice or letter.
Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
IRS Taxpayer Assistance Center (TAC). Go to IRS.gov/
LetUsHelp for the topics people ask about most. If you still
need help, IRS TACs provide tax help when a tax issue
can’t be handled online or by phone. All TACs now pro-
vide service by appointment so you’ll know in advance
that you can get the service you need without long wait
times. Before you visit, go to IRS.gov/TACLocator to find
the nearest TAC, check hours, available services, and ap-
pointment options. Or, on the IRS2Go app, under the Stay
Connected tab, choose the Contact Us option and click on
“Local Offices.”
The Taxpayer Advocate Service (TAS)
Is Here To Help You
What Is TAS?
TAS is an independent organization within the IRS that
helps taxpayers and protects taxpayer rights. Their job is
to ensure that every taxpayer is treated fairly and that you
know and understand your rights under the Taxpayer Bill
of Rights.
How Can You Learn About Your Taxpayer
Rights?
The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to
TaxpayerAdvocate.IRS.gov to help you understand what
these rights mean to you and how they apply. These are
your rights. Know them. Use them.
What Can TAS Do For You?
TAS can help you resolve problems that you can’t resolve
with the IRS. And their service is free. If you qualify for
their assistance, you will be assigned to one advocate
who will work with you throughout the process and will do
everything possible to resolve your issue. TAS can help
you if:
• Your problem is causing financial difficulty for you,
your family, or your business;
• You face (or your business is facing) an immediate
threat of adverse action; or
• You’ve tried repeatedly to contact the IRS but no one
has responded, or the IRS hasn’t responded by the
date promised.
Page 18 Publication 503 (2019)
How Can You Reach TAS?
TAS has offices in every state, the District of Columbia,
and Puerto Rico. Your local advocate’s number is in your
local directory and at TaxpayerAdvocate.IRS.gov/
Contact-Us. You can also call them at 877-777-4778.
How Else Does TAS Help Taxpayers?
TAS works to resolve large-scale problems that affect
many taxpayers. If you know of one of these broad issues,
please report it to them at IRS.gov/SAMS.
TAS also has a website, Tax Reform Changes, which
shows you how the new tax law may change your future
tax filings and helps you plan for these changes. The in-
formation is categorized by tax topic in the order of the
IRS Form 1040 or 1040-SR. Go to TaxChanges.us for
more information.
TAS for Tax Professionals
TAS can provide a variety of information for tax professio-
nals, including tax law updates and guidance, TAS pro-
grams, and ways to let TAS know about systemic prob-
lems you’ve seen in your practice.
Low Income Taxpayer Clinics (LITCs)
LITCs are independent from the IRS. LITCs represent in-
dividuals whose income is below a certain level and need
to resolve tax problems with the IRS, such as audits, ap-
peals, and tax collection disputes. In addition, clinics can
provide information about taxpayer rights and responsibili-
ties in different languages for individuals who speak Eng-
lish as a second language. Services are offered for free or
a small fee. To find a clinic near you, visit IRS.gov/LITC or
see IRS Pub. 4134, Low Income Taxpayer Clinic List.
Publication 503 (2019) Page 19
To help us develop a more useful index, please let us know if you have ideas for index entries.
See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.Index
A
Adoption:
Taxpayer identification number 3
Aliens 3
Amount of credit 12, 13
Limit on 13
Are These Work-Related
Expenses? 6–8
Partly work related expenses 7
Assistance (See Tax help)
C
Calculation of credit 10–13
Camp, overnight 7
Care:
Dependent care benefits 2, 10
Employer-provided benefits 10
Outside home 7
Provider identification 9
Qualifying person 7
Care Provider Identification
Test 2, 9
Children:
Divorced or separated parents 4
Physically or mentally disabled 3
Under age 13 3
Work related expense payments to
relatives 8
Church employee 11
Claiming of credit 13
Tests to claim credit 2
Clergy 11
Community property 11
D
Death of spouse 9
Dependent care benefits 2, 10
Dependent care centers 7
Dependent defined 3
Dependents (See Who Is a Qualifying
Person?)
Deposits 7
Disabilities, persons with:
Dependents 3
Physically or mentally not able to
care for self 3
Spouse 3, 6, 11
Divorced parents 4
Dollar limit 12
Reduced dollar limit 2, 12
Domestic help 7
Due diligence 9
E
Earned income:
Dependent care benefits 10
For figuring credit 4
Limit on 11
Net loss 11
Nonworking spouse 6
Self-employment earnings 11
Statutory employees 11
What is not 4
Earned income test 6
Determination 2
Education expenses 7
Employer-provided dependent care
benefits 2, 10
Employment taxes 1, 8, 13
Exclusion from income:
Employer-provided dependent care
benefits 2, 10
Expenses 10
(See also Work related expenses)
2018 expenses paid in 2019
(Worksheet A) 14, 15
Education 7
Medical 10
Not for care 7
Prepaid 10
Reimbursed 10
F
Fees 7
Figures 2
Figuring credit 10–13
Earned income 4
Filing status:
Tests to claim credit 2
What’s Your Filing Status? 8
Form 1040 or 1040-SR:
Claiming the credit 2, 13
Form 2441 13
Form 4029 4
Form 4361 4
Form W-10 9
Form W-2:
Dependent care benefits 11
Form W-7 3
H
Household services 7, 8
Employment taxes 13
Housekeepers 7
I
Identification of provider 9
Identity theft 17
Individual taxpayer identification
numbers (ITINs):
For aliens 3
Inmate 4
L
Limits:
Amount of credit 13
Dollar 12
Earned income 11
Reduced dollar 2, 12
Looking for work 6
Losses 11
M
Married and living apart 8
Meals and lodging for
housekeeper 8
Medical expenses 10
Minister 11
Missing children, photographs of 1
N
Nonrefundability of credit 13
Not able to care for self:
Qualifying person test 3
Spouse 3, 6, 11
O
Outside of home care 7
P
Part of year:
Persons qualifying for 3
Work or looking for work 6
Part-time work 6
Prepaid expenses 10
Prisoner 4
Publications (See Tax help)
Q
Qualifying child 3
Qualifying person:
Care for 7
Expenses not for care 7
R
Recordkeeping requirements 13
Reduced dollar limit 12
Tests to claim credit 2
Page 20 Publication 503 (2019)
Refusal by provider to give
information 9
Reimbursed expenses 10
Relatives, payments to 2, 8
Religious faiths opposed to social
security programs 4
S
School expenses 7
Self-employed persons 11
Separated parents 4, 8
Separated spouse 11
Sick days 6
Social Security 16
(See also Employment taxes)
Religious faiths opposed to 4
Social security numbers 9
Spouse:
Both spouses qualifying 11
Death of 9
Nonworking, earned income 6
Not able to care for self 3, 6, 11
Qualifying person 3
Separated 11
Student 6, 11
Surviving 11
Working 11
Students:
Full-time 6
Spouse 6, 11
T
Taxes on wages (See Employment
taxes)
Tax help 16
Taxpayer identification number
(TINs) 1, 3
Adoption 3
Aliens 3
Providers 9
Temporary absence 6
Tests to claim credit 2, 10
Determination 2
Earned income 4
Qualifying persons 3
Work related expenses 6
Transportation 7
U
Unearned income 4
V
Vacation 6
Volunteer work 6
W
Wages, taxes on (See Employment
taxes)
What’s Your Filing Status? 8, 9
Tests to claim credit 2
Who Is a qualifying person? 3, 4
Tests to claim credit 2
Withholding:
Federal income tax 16
Work related expenses:
Earned income limit 11
Figuring of credit 10
Medical 10
Paid following year 10, 13–15
Partly work related expenses 7
Prepaid 10
Recordkeeping 13
Reimbursed 10
Work related expense test:
Tests to claim credit 2
Worksheets:
2018 expenses paid in 2019
(Worksheet A) 14
Filled in Worksheet A 15
Y
You Must Have Earned Income 4
Publication 503 (2019) Page 21