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Publication 503 2008 Tax Year

Index

A

Adoption:
Taxpayer identification number, Adoption taxpayer identification number (ATIN).
Aliens, Individual taxpayer identification number (ITIN) for aliens.
Alternative minimum tax (AMT), Limit on credit.
Amount of credit, Amount of Credit, Payments for previous year's expenses.
Amount of credit:
Limit on, Limit on credit.
Assistance (see Tax help)

C

Calculation of credit, How To Figure the Credit, Payments for previous year's expenses.
Calculation of credit:
Examples, Examples
Camp, overnight, Camp.
Care:
Dependent care benefits, Dependent care benefits., Dependent care benefits., Example 2. Dependent Care Benefits
Employer-provided benefits, Dependent Care Benefits
Example calculation, Example 1. Childcare — Two Children
Outside home, Care outside your home.
Provider identification, Provider Identification Test
Qualifying person, Care of a Qualifying Person
Children:
Divorced or separated parents, Child of divorced or separated parents or parents living apart.
Physically or mentally disabled, Qualifying Person Test
Under age 13, Qualifying Person Test
Work-related expense payments to relatives, Payments to Relatives or Dependents
Church employee, Clergy or church employee.
Claiming of credit, How To Claim the Credit
Claiming of credit:
Tests to claim credit, Tests To Claim the Credit
Clergy, Clergy or church employee.
Comments on publication, Comments and suggestions.
Community property, Community property laws.

D

Death of spouse, Death of spouse.
Dependent care benefits, Dependent care benefits., Dependent Care Benefits
Dependent Care Benefits:
Earned income, Figuring earned income.
Dependent care benefits:
Example calculation, Example 2. Dependent Care Benefits
Dependent care centers, Dependent care center.
Dependent defined, Dependent defined.
Dependents (see Qualifying person test)
Deposits, Fees and deposits.
Disabilities, persons with:
Dependents, Qualifying Person Test
Physically or mentally not able to care for self, Physically or mentally not able to care for oneself.
Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self., Working or Looking for Work, Student-spouse or spouse not able to care for self.
Divorced parents, Child of divorced or separated parents or parents living apart.
Dollar limit, Dollar Limit, Yearly limit.
Dollar limit:
Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit
Domestic help, Housekeeper.
Due diligence, Due diligence.

E

Earned income test, Earned Income Test, Full-time student.
Earned income test:
Determination , Tests To Claim the Credit
Earned income:
Dependent care benefits, Exclusion or deduction.
For figuring credit, Earned Income Test
Limit on, Earned Income Limit
Net loss, Net loss.
Nonworking spouse, Rule for student-spouse or spouse not able to care for self.
Self-employment earnings, Self-employment earnings.
Statutory employees, Statutory employee.
What is not, What is not earned income?
Education expenses, Education.
Employer-provided dependent care benefits, Dependent care benefits., Dependent Care Benefits
Employment taxes, Reminders, Taxes paid on wages., How To Claim the Credit
Exclusion from income:
Employer-provided dependent care benefits, Dependent care benefits., Exclusion or deduction.
Expenses:, How To Figure the Credit
(see also Work-related expenses)
2007 expenses paid in 2008 (Worksheet A),
Education, Education.
Medical, Medical expenses.
Not for care, Expenses not for care.
Prepaid, Expenses prepaid in an earlier year.
Reimbursed, Expenses reimbursed.

F

Fees, Fees and deposits.
Figures:, Tests To Claim the Credit
Figuring credit, How To Figure the Credit, Payments for previous year's expenses.
Figuring credit:
Earned income, Earned income.
Examples, Examples
Filing status:
Joint return test, Joint Return Test
Tests to claim credit, Tests To Claim the Credit
Form 1040:
Claiming the credit, Tests To Claim the Credit, Form 1040 or Form 1040NR.
Form 1040A, Schedule 2, Form 1040A.
Form 1040A:
Claiming the credit, Tests To Claim the Credit, Form 1040A.
Form 2441, Form 1040 or Form 1040NR.
Form 4029, Members of certain religious faiths opposed to social security., Form 4029.
Form 4361, Members of certain religious faiths opposed to social security., Form 4361.
Form W-10, Getting the information.
Form W-2:
Dependent care benefits, Statement for employee.
Form W-7, Individual taxpayer identification number (ITIN) for aliens.
Free tax services, How To Get Tax Help

H

Help (see Tax help)
Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper.
Household services:
Employment taxes, How To Claim the Credit
Housekeepers, Housekeeper.

I

Identification of provider, Provider Identification Test, Provider refusal.
Individual taxpayer identification numbers (ITINs):
For aliens, Individual taxpayer identification number (ITIN) for aliens.
Inmate, What is not earned income?

J

Joint return test, Joint Return Test, Costs of keeping up a home.
Joint return test:
Tests to claim credit, Tests To Claim the Credit

L

Limits:
Amount of credit, Limit on credit.
Dollar, Dollar Limit
Earned income, Earned Income Limit
Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit
Looking for work, Working or Looking for Work
Losses, Net loss.

M

Married and living apart, Married and living apart.
Meals and lodging for housekeeper, Meals and lodging provided for housekeeper.
Medical expenses, Medical expenses.
Minister, Clergy or church employee.
Missing children, photographs of, Reminders
More information (see Tax help)

N

Nonrefundability of credit, Tax credit not refundable.
Not able to care for self:
Qualifying person test, Physically or mentally not able to care for oneself.
Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self., Working or Looking for Work, Student-spouse or spouse not able to care for self.

O

Outside of home care, Care outside your home.

P

Part of year:
Persons qualifying for, Person qualifying for part of year.
Work or looking for work, Work for part of year.
Part-time work, Part-time work.
Prepaid expenses, Expenses prepaid in an earlier year.
Prisoner, What is not earned income?
Provider identification test, Provider Identification Test, Provider refusal.
Provider identification test:, Tests To Claim the Credit
Publications (see Tax help)

Q

Qualifying child, Qualifying child.
Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart.
Qualifying person test:
Tests to claim credit, Tests To Claim the Credit
Qualifying person:
Care for, Care of a Qualifying Person
Expenses not for care, Expenses not for care.

R

Recordkeeping requirements, How To Claim the Credit
Reduced dollar limit, Reduced Dollar Limit
Reduced dollar limit:
Tests to claim credit , Tests To Claim the Credit
Refusal by provider to give information, Provider refusal.
Reimbursed expenses, Expenses reimbursed.
Relatives, payments to, Payments to Relatives or Dependents
Relatives, payments to:, Tests To Claim the Credit
Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security.

S

School expenses, Education.
Self-employed persons, Self-employment earnings.
Separated parents, Child of divorced or separated parents or parents living apart., Legally separated.
Separated spouse, Separated spouse.
Sick days, Temporary absence from work.
Social security numbers, Information needed.
Social Security:
Religious faiths opposed to, Members of certain religious faiths opposed to social security.
Social security:, Employment Taxes for Household Employers
(see also Employment taxes)
Spouse:
Both spouses qualifying, Both spouses qualify.
Death of, Death of spouse.
Nonworking, earned income, Rule for student-spouse or spouse not able to care for self.
Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self., Working or Looking for Work, Student-spouse or spouse not able to care for self.
Qualifying person, Qualifying Person Test
Separated, Separated spouse.
Student, Rule for student-spouse or spouse not able to care for self., Student-spouse or spouse not able to care for self.
Surviving, Surviving spouse.
Working, Spouse works.
Students:
Full-time, Full-time student.
Spouse, Rule for student-spouse or spouse not able to care for self., Student-spouse or spouse not able to care for self.
Suggestions for publication, Comments and suggestions.

T

Tax help, How To Get Tax Help
Taxes on wages (see Employment taxes)
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Taxpayer identification number (TINs), Reminders, Taxpayer identification number.
Taxpayer identification number (TINs):
Adoption, Adoption taxpayer identification number (ATIN).
Aliens, Individual taxpayer identification number (ITIN) for aliens.
Providers, Information needed.
Temporary absence, Temporary absence from work.
Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction.
Tests to claim credit:
Determination, Tests To Claim the Credit
Earned income, Earned Income Test
Qualifying persons, Qualifying Person Test
Work-related expenses, Work-Related Expense Test
Transportation, Transportation.
TTY/TDD information, Contacting your Taxpayer Advocate., How To Get Tax Help

U

Unearned income, What is not earned income?

V

Vacation, Temporary absence from work.
Volunteer work, Volunteer work.

W

Wages, taxes on (see Employment taxes)
Withholding:
Federal income tax, Employment Taxes for Household Employers
Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents
Work-related expense test:
Partly work-related expenses, Expenses partly work-related.
Tests to claim credit , Tests To Claim the Credit
Work-related expenses:
Earned income limit, Earned Income Limit
Figuring of credit, Figuring Total Work-Related Expenses
Medical, Medical expenses.
Paid following year, Expenses not paid until the following year., Payments for previous year's expenses.,
Partly work-related expenses, Expenses partly work-related.
Prepaid, Expenses prepaid in an earlier year.
Recordkeeping, How To Claim the Credit
Reimbursed, Expenses reimbursed.
Worksheets:
2007 expenses paid in 2008 (Worksheet A),

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