The Child and Dependent Care Credit can help offset some of the costs you pay for the care of your child, a dependent or a spouse. Here are 10 facts the IRS wants you to know about the tax credit for child and dependent care expenses

  1. If you paid someone to care for your child, dependent or spouse last year, you may qualify for the child and dependent care credit. You claim the credit when you file your federal income tax return.
  2. You can claim the Child and Dependent Care Credit for "qualifying individuals." A qualifying individual includes your child under age 13. It also includes your spouse or dependent who lived with you for more than half the year who was physically or mentally incapable of self-care.
  3. The care must have been provided so you – and your spouse if you are married filing jointly – could work or look for work.
  4. You, and your spouse if you file jointly, must have earned income, such as income from a job. A special rule applies for a spouse who is a student or not able to care for himself or herself.
  5. Payments for care cannot go to your spouse, the parent of your qualifying person or to someone you can claim as a dependent on your return. Payments can also not go to your child who is under age 19, even if the child is not your dependent.
  6. This credit can be worth up to 35 percent of your qualifying costs for care, depending upon your income. When figuring the amount of your credit, you can claim up to $3,000 of your total costs if you have one qualifying individual. If you have two or more qualifying individuals you can claim up to $6,000 of your costs.
  7. If your employer provides dependent care benefits, special rules apply. See Form 2441, Child and Dependent Care Expenses for how the rules apply to you.
  8. You must include the Social Security number on your tax return for each qualifying individual.
  9. You must also include on your tax return the name, address and Social Security number (individuals) or Employer Identification Number (businesses) of your care provider.
  10. To claim the credit, attach Form 2441 to your tax return. If you use IRS e-file to prepare and file your return, the software will do this for you.

For more information see Publication 503, Child and Dependent Care Expenses, or the instructions for Form 2441. Both are available at IRS.gov or by calling 800-TAX-FORM (800-829-3676).

All the guidance, Form 2441 and free help you need to determine your eligibility for the Child and Dependent Care Credit is free. Start your TaxACT Online Free Federal Edition return now.

Additional IRS Resources:

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Upcoming Tax Dates

February 1 — Individuals who must make estimated tax payments
If you did not pay your last installment of estimated tax by January 15, you may choose (but are not required) to file your income tax return (Form 1040) for 2015 by February 1. Filing your return and paying any tax due by February 2 prevents any penalty for late payment of the last installment. If you cannot file and pay your tax by February 1, file and pay your tax by April 18.

February 1 — All Employers
Give your employees their copies of Form W2 for 2015. If an employee agreed to receive Form W2 electronically, have it posted on a website and notify the employee of the posting.

February 1 — Payers of gambling winnings
If you either paid reportable gambling winnings or withheld income tax from gambling winnings, give the winners their copies of Form W2G.

February 1 — Nonpayroll taxes
File Form 945 to report income tax withheld for 2015 on all nonpayroll items, including backup withholding and withholding on pensions, annuities, IRAs, gambling winnings, and payments of Indian gaming profits to tribal members. Deposit or pay any undeposited tax under the accuracy of deposit rules.

February 1 — Social Security, Medicare, and withheld income tax
File Form 941 for the fourth quarter of 2015. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the quarter timely, properly, and in full, you have until February 10 to file the return.

February 1 — Certain small employers
File Form 944 to report social security and Medicare taxes and withheld income tax for 2015. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is $2,500 or more for 2015 but less than $2,500 for the fourth quarter, deposit any undeposited tax or pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

February 1 — Farm employers
File Form 943 to report social security and Medicare taxes and withheld income tax for 2015. Deposit or pay any undeposited tax under the accuracy of deposit rules. If your tax liability is less than $2,500, you can pay it in full with a timely filed return. If you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

February 1 — Federal unemployment tax
File Form 940 for 2015. If your undeposited tax is $500 r less, you can either pay it with your return or deposit it. If it is more than $500, you must deposit it. However, if you deposited the tax for the year timely, properly, and in full, you have until February 10 to file the return.

February 1 — All businesses
Give annual information statements to recipients of certain payments you made during 2015 - Details

February 1 — Form 720 taxes
File Form 720 for the fourth quarter of 2015.

February 1 — Wagering tax
File Form 730 and pay the tax on wagers accepted during December 2015.

February 1 — Heavy highway vehicle use tax
File Form 2290 and pay the tax for vehicles first used in December 2015.

February 10 — Nonpayroll taxes
File Form 945 to report income tax withheld for 2015 on all nonpayroll items. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 — Social security, Medicare, and withheld income tax
File Form 941 for the fourth quarter of 2015. This due date applies only if you deposited the tax for the quarter timely, properly, and in full.

February 10 — Certain small employers
File Form 944 to report social security and Medicare taxes and withheld income tax for 2015. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 — Farm employers
File Form 943 to report social security and Medicare taxes and withheld income tax for 2015. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 — Federal unemployment tax
File Form 940 for 2015. This due date applies only if you deposited the tax for the year timely, properly, and in full.

February 10 — Employees who work for tips
If you received $20 or more in tips during January, report them to your employer - Details

February 10 — Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the first 15 days of January.

February 12 — Regular method taxes
Deposit the tax for the last 16 days of January.

February 15 — Everyone
Federal Holiday (Washington's Birthday) - Details

February 16 — Individuals
If you claimed exemption from income tax withholding last year on the Form W-4, you must file a new Form W-4 by this date to continue your exemption for another year - Details

February 16 — All businesses
Give annual information statements to recipients of certain payments you made during 2015 - Details

February 16 — Publication 509 (2015)
All payments reported on Form 1099S, Proceeds From Real Estate Transactions. Substitute payments reported in box 8 or gross proceeds paid to an attorney reported in box 14 of Form 1099MISC.

February 16 — Social security, Medicare, and withheld income tax
If the monthly deposit rule applies, deposit the tax for payments in January.

February 16 — Nonpayroll withholding
If the monthly deposit rule applies, deposit the tax for payments in January.

February 17 — All employers
Begin withholding income tax from the pay of any employee who claimed exemption from withholding in 2015, but did not give you Form W4 to continue the exemption this year.

February 25 — Communications and air transportation taxes under the alternative method
Deposit the tax included in amounts billed or tickets sold during the last 16 days of January.

February 29 — Regular method taxes.
Deposit the tax for the first 15 days of February.

February 29 — All businesses
File information returns (for example, Forms 1099) for certain payments you made during 2015.

February 29 — Farmers & fishermen
File your 2015 income tax return (Form 1040) and pay any tax due - Details

February 29 — Payers of gambling winnings.
File Form 1096 along with Copy A of all the Forms W2G you issued for 2015. If you file Forms W2G electronically, your due date for filing them with the IRS will be extended to March 31. The due date for giving the recipient these forms remains February 1.

February 29 — All employers
File Form W3, Transmittal of Wage and Tax Statements, along with Copy A of all the Forms W2 you issued for 2015. If you file Forms W2 electronically, your due date for filing them with the SSA will be extended to March 31. The due date for giving the recipient these forms remains February 1.

February 29 — Large food and beverage establishment employers
File Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Use Form 8027T, Transmittal of Employer's Annual Information Return of Tip Income and Allocated Tips, to summarize and transmit Forms 8027 if you have more than one establishment. If you file Forms 8027 electronically, your due date for filing them with the IRS will be extended to March 31.

February 29 — Wagering tax
File Form 730 and pay the tax on wagers accepted during January.

February 29 — Heavy highway vehicle use tax
File Form 2290 and pay the tax for vehicles first used in January.

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