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Covers who qualifies as a person, requirements for earned income, and which work-related expenses count toward the credit, including special rules when household employees are involved. Includes limits affecting the credit amount and provides guidance on identifying care providers, completing Form 2441, and obtaining IRS tax help.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":35,"@type":76,"position":81},"https://docshare.wps.com/document/healthcare/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/child-and-dependent-care-expenses-for-use-in-preparing-2020-returns/400240/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/child-and-dependent-care-expenses-for-use-in-preparing-2020-returns/400240.png","ImageObject",300,407,{"name":92,"@type":93},"nayy☆","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-09-27",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Who may claim the child and dependent care credit for 2020?","Question",{"text":112,"@type":113},"You may claim the credit if you pay for care of a dependent under age 13 or for your spouse or dependent who can’t care for himself or herself, and the expenses are paid so you can work or look for work.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What earned income is required for the credit?",{"text":117,"@type":113},"You must have earned income, since the publication includes an earned income limit that affects how the credit is calculated.",{"name":119,"@type":110,"acceptedAnswer":120},"Do household employment rules apply?",{"text":121,"@type":113},"Yes. 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No. 15004M  \nChild and Dependent Care Expenses  \nFor use in preparing 2020 Returns  \n\n| |  |\n| --- | --- |\n| Get forms and other information faster and easier at: |  |\n| • [IRS.gov](IRS.gov) (English)\u003Cbr>• [IRS.gov/Spanish](IRS.gov/Spanish) (Español)\u003Cbr>• [IRS.gov/Chinese](IRS.gov/Chinese) (中文) | • [IRS.gov/Korean](IRS.gov/Korean) (한국어)\u003Cbr>• [IRS.gov/Russian](IRS.gov/Russian) (Pусский)\u003Cbr>• [IRS.gov/Vietnamese](IRS.gov/Vietnamese) (TiếngViệt) |\n\nContents  \nReminders ...............................  1  \nIntroduction .............................. 2  \nCan You Claim the Credit? ................... 2  \nWho Is a Qualifying Person? ................ 3  \nYou Must Have Earned Income .............. 4  \nAre These Work-Related Expenses? .......... 6  \nWhat’s Your Filing Status? ................. 8  \nCare Provider Identification Test ............. 9  \nHow To Figure the Credit .................... 9  \nFiguring Total Work-Related Expenses ........ 9  \nEarned Income Limit .....................  11  \nDollar Limit ............................  12  \nAmount of Credit .......................  12  \nHow To Claim the Credit ...................  13  \nDo You Have Household Employees? .........  13  \nHow To Get Tax Help ......................  16  \nIndex .................................. 20  \nReminders  \nFuture developments. For the latest information about developments related to Pub. 503, such as legislation enacted after it was published, [go to](go to IRS.gov/Pub503)[ ](go to IRS.gov/Pub503)[IRS.gov/Pub503](go to IRS.gov/Pub503) . Personal exemption suspended. For 2020, you can’t claim a personal exemption for yourself, your spouse, or your dependents.  \nTaxpayer 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.  \nYou may have to pay employment taxes. If you pay someone to come to your home and care for your dependent 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 dependent or spouse does so at his or her home or place of business. See Do You Have Household Employees, later.  \nPhotographs of missing children. The IRS is a proud partner with the National Center for Missing & Exploited Children® (NCMEC) . Photographs of missing children 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 1-800-THE-LOST (1-800-843-5678) if you recognize a child.  \nIntroduction  \nThis publication explains the tests you must meet to claim the credit for child and dependent care expenses. It explains how to figure and claim the credit.  \nYou 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.  \nThis publication also discusses some of the employment tax rules for household employers.  \nDependent care benefits. If you received any dependent care benefits from your employer during the year, you may be able to exclude all or part of them from your income. 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.  \nComments and suggestions. We welcome your comments about this publication and your suggestions for future editions.  \nYou can send us comments through  [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[FormComments](FormComments. Or you can write to: Internal Revenue)[. Or you can ","cbCaimMUINuzpELG","https://ap.wps.com/l/cbCaimMUINuzpELG","pdf",1488653,21,"English","# Reminders\n## Future developments\n## Personal exemption suspended\n## Taxpayer identification number needed for each qualifying person\n## You may have to pay employment taxes\n## Photographs of missing children\n# Introduction\n## Purpose of Publication 503\n# Can You Claim the Credit?\n## Credit requirements and filing Form 1040\n# Who Is a Qualifying Person?\n# You Must Have Earned Income\n# Are These Work-Related Expenses?\n# What’s Your Filing Status?\n# Care Provider Identification Test\n# How To Figure the Credit\n## Figuring total work-related expenses\n## Earned income limit\n## Dollar limit\n## Amount of credit\n# How To Claim the Credit\n# Do You Have Household Employees?\n# How To Get Tax Help\n# Index","[{\"question\":\"Who may claim the child and dependent care credit for 2020?\",\"answer\":\"You may claim the credit if you pay for care of a dependent under age 13 or for your spouse or dependent who can’t care for himself or herself, and the expenses are paid so you can work or look for work.\"},{\"question\":\"What earned income is required for the credit?\",\"answer\":\"You must have earned income, since the publication includes an earned income limit that affects how the credit is calculated.\"},{\"question\":\"Do household employment rules apply?\",\"answer\":\"Yes. If you pay someone to care for your dependent or spouse in your home, you may be a household employer and may have to pay employment taxes, which are addressed in the section on household employees.\"}]","Child and Dependent Care Expenses - For use in preparing 2020 Returns | PDF",1790509286,53]