If you paid someone to care for a qualifying individual so you (and your spouse if you are married) could work or look for work, you may be able to claim the credit for child and dependent care expenses. If you are married, both you and your spouse must have earned income, unless one spouse was either a full–time student or was physically or mentally incapable of self–care. The expenses you paid must have been for the care of one or more of the following qualifying individuals:
If the child care expenses were not to enable you to work they do not qualify ( care for a dependant so that you can go out)
Your dependent (under the rules for qualifying child) who was under age 13 when care was provided. For certain custodial parents, refer to Child of Divorced or Separated Parents in Publication 503 , Child and Dependent Care Expenses. A noncustodial parent, however, cannot treat a child as a qualifying person even if the parent may claim the child as an exemption.
Your spouse who was mentally or physically not able to care for himself or herself and who has the same principal place of abode as you for more than one-half of the year.
Your dependent who was physically or mentally not able to care for himself or herself, for whom you can claim an exemption, and who has the same principal place of abode as you for more than one-half of the year.
In addition to the conditions just described, to take the credit, you must meet all the following conditions:
You must provide the taxpayer identification number (usually the social security number) of the qualifying person.
Your filing status must be a status other than married filing separate (You must file a joint return if you are married.)
The payments for care cannot be paid to someone you can claim as your dependent, or to your child who is under age 19 even if he or she is not your dependent.
You must report the name, address, and taxpayer identification number, (either the social security number, or the employer identification number) of the care provider on your return. If the care provider is tax exempt, you need only report the name and address on your return. You can use Form W-10 (PDF), Dependent Care Provider's Identification and Certification, to request this information from the care provider.
Publication503
http://www.irs.gov/publications/p503/index.html
2007-02-18 14:16:57
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answer #1
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answered by Anonymous
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Yes you do, if it's an individual. If it's a company or organization, they might give you an EIN instead. In either case, the number needs to go on your return where you claim the credit.
2007-02-18 14:51:21
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answer #2
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answered by Judy 7
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