[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-303752-105":3,"detail-sidebar-cat-1-en-105":84,"doc-detail-303752-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":77,"head_meta":79,"extra_data":81,"updated_unix":83},105,"en","w-10-rev-october-2020-general-instructions","W-10 - (Rev. October 2020) - General Instructions","","Form W-10 (Rev. October 2020) provides detailed instructions for completing the dependent care provider’s identification and certification information. It explains when care providers’ name, address, and taxpayer identification number (TIN) are required to claim child and dependent care credits or receive employer dependent care benefits. The guidance covers due diligence steps, penalties for furnishing incorrect or missing TINs, and rules for individuals, nonresident/ITIN holders, and tax-exempt 501(c)(3) organizations, including how to complete parts I and II and certification signatures.",{"@graph":14,"@context":76},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/w-10-rev-october-2020-general-instructions/303752/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/w-10-rev-october-2020-general-instructions/303752.png","ImageObject",442,249,{"name":42,"@type":43},"Hazel","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68,72],{"name":59,"@type":60,"acceptedAnswer":61},"When must you obtain dependent care provider information for Form 2441?","Question",{"text":62,"@type":63},"You must get the provider’s correct name, address, and taxpayer identification number (TIN) if you claim the child and dependent care credit on Form 1040 or 1040-SR or if you receive dependent care benefits under your employer’s plan. This information is shown on Form 2441, Child and Dependent Care Expenses.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What happens if a provider does not supply a correct TIN or you report incorrect information?",{"text":67,"@type":63},"TINs are needed to carry out IRS dependent care laws. If you report an incorrect provider name, address, or TIN on Form 2441 and cannot show due diligence to the IRS when requested, you may not be allowed the tax credit or the exclusion for employer-provided dependent care benefits. Providers may also face penalties for failing to furnish a correct TIN unless due to reasonable cause and not willful neglect.",{"name":69,"@type":60,"acceptedAnswer":70},"How can you demonstrate due diligence when requesting provider details?",{"text":71,"@type":63},"You can show due diligence by keeping records of any one of these: a Form W-10 properly completed by the provider, a copy of the provider’s social security card, a printed letterhead or invoice showing the provider’s name, address, and TIN, or—if the provider is your employer’s dependent care plan—a copy of the statement provided by your employer under the plan.",{"name":73,"@type":60,"acceptedAnswer":74},"Do tax-exempt 501(c)(3) dependent care providers have to supply a TIN?",{"text":75,"@type":63},"Generally, no. A provider that is a tax-exempt organization described in section 501(c)(3) and exempt under section 501(a) isn’t required to supply its TIN. Instead, it must complete the name and address lines and write “tax-exempt” in the TIN space.","https://schema.org",{"og:url":32,"og:type":78,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":80,"canonical":32},"index,follow",{"doc_id":82,"site_id":7},303752,1790436822,{"code":4,"msg":85,"data":86},"success",[87,92,97,102,107,112,116,121,126],{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},11,"Presentations",90,"presentations",{"id":93,"doc_module":22,"doc_module_name":25,"category_name":94,"show_sort_weight":95,"slug":96},12,"Resumes",80,"resumes",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},14,"Invoices",70,"invoices",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},15,"Posters",60,"posters",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},16,"Social 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requesting information  \n# General Instructions\n\nSection references are to the Internal Revenue Code.  \nPurpose of form.You must get the information shown in Part lfrom each person or organization that provides care for your child orother dependent if:  \n1.You plan to claim a credit for child and dependent careexpenses on Form 1040 or 1040-SR,or  \n2.You receive benefits under your employer's dependent careplan.  \nIf either 1 or2 above applies,you must show the correct name,address,and taxpayer identification number(TIN)of each careprovider on Form 2441,Child and Dependent Care Expenses.  \nYou may use Form W-10 or any of the other sources listed underDue diligence below to get this information from each provider.  \nPenalty for failure to furnish TIN.TINs are needed to carry out theInternal Revenue laws of the United States.Section 6109(a)requires a provider of dependent care services to give to you avalid TIN,even if the provider isn't required to file a return.The IRSuses the TIN to identify the provider and verify the accuracy of theprovider's retum as well as yours.  \nA care provider who doesn't give you a correct TIN is subject to apenalty for each failure unless the failure is due to reasonable causeand not wilful neglect.This penalty doesn't apply to an organizationdescribed in section 501(c)(3).See Tax-exempt dependent careprovider,later.  \nIf incorrect information is reported.You won't be allowed the taxcredit or the exclusion for employer-provided dependent carebenefits if:  \n·You report an incorrect name,address,or TIN of the provider onyour Form 2441;and  \n·You can't establish,to the IRS upon its request,that you useddue diligence in trying to get the required information.  \nDue diligence.You can show due diligence by getting and keepingin your records any one of the following.  \n●AForm W-10 properly completed by the provider.  \n●Acopy of the provider's social security card.  \n●A recently printed letterhead or printed invoice that shows theprovider's name,address,and TIN.  \n●If the provider is your employer's dependent care plan,a copy ofthe statement provided by your employer under the plan.  \n# Dependent Care Provider's Identification and Certification\n\n▶Do NOT file Form W-10 with your tax return.Instead,keep it for your records.  \n▶Go to www.irs.gov/FormW10 for the latest information.  \n\n| Part l   | Dependent Care Provider's Identification (see instructions)   |  |\n| --- | --- | --- |\n| Please  \u003Cbr>Print  \u003Cbr>or  \u003Cbr>Type   | Name of dependent care provider   | Provider's taxpayer identification number   |\n|  |  |  |\n|  | Address(number,street,and apt.no.)   | If the above number is a social security  \u003Cbr>number,check here▶   |\n|  |  |  |\n|  | City,state,and ZIP code   |  |\n\nCertification and Signature of Dependent Care Provider.Under penalties of perjury,I,as the dependent care provider,certify that my  \n\n| Please  \u003Cbr>Sign  \u003Cbr>Here   | Dependent care provider's signature   | Date   |\n| --- | --- | --- |\n| Part II   | Name and Address of Person Requesting Part I Information (see instructions)   |  |\n\n·If the provider is your household employee and he or she gaveyou a properly completed Form W-4,Employee's WithholdingCertificate,to have income tax withheld,a copy of that FomW-4.  \nIf your care provider doesn't comply with your request for one ofthese items,you must stillreport certain information on your Form2441.For details,see the Instructions for Form 2441.  \n# Specific Instructions\n\nPartl  \nThe individual or organization providing the care completes thispart.  \nEnter the provider's name,address,and TIN.For individuals andsole proprietors,the TIN is a social security number (SSN).But if theprovider is a nonresident or resident alien who doesn't have andisn't eligible to get an SSN,the TIN is ","cbCaioRkPSj7pcQb","https://ap.wps.com/l/cbCaioRkPSj7pcQb","pdf",59911,"English","# General Instructions\n## Due diligence and penalties\n# Dependent Care Provider's Identification and Certification\n## Certification and signature\n# Specific Instructions\n## Part I\n## Part II","[{\"question\":\"When must you obtain dependent care provider information for Form 2441?\",\"answer\":\"You must get the provider’s correct name, address, and taxpayer identification number (TIN) if you claim the child and dependent care credit on Form 1040 or 1040-SR or if you receive dependent care benefits under your employer’s plan. This information is shown on Form 2441, Child and Dependent Care Expenses.\"},{\"question\":\"What happens if a provider does not supply a correct TIN or you report incorrect information?\",\"answer\":\"TINs are needed to carry out IRS dependent care laws. If you report an incorrect provider name, address, or TIN on Form 2441 and cannot show due diligence to the IRS when requested, you may not be allowed the tax credit or the exclusion for employer-provided dependent care benefits. Providers may also face penalties for failing to furnish a correct TIN unless due to reasonable cause and not willful neglect.\"},{\"question\":\"How can you demonstrate due diligence when requesting provider details?\",\"answer\":\"You can show due diligence by keeping records of any one of these: a Form W-10 properly completed by the provider, a copy of the provider’s social security card, a printed letterhead or invoice showing the provider’s name, address, and TIN, or—if the provider is your employer’s dependent care plan—a copy of the statement provided by your employer under the plan.\"},{\"question\":\"Do tax-exempt 501(c)(3) dependent care providers have to supply a TIN?\",\"answer\":\"Generally, no. A provider that is a tax-exempt organization described in section 501(c)(3) and exempt under section 501(a) isn’t required to supply its TIN. Instead, it must complete the name and address lines and write “tax-exempt” in the TIN space.\"}]","W-10 - (Rev. October 2020) - General Instructions | PDF",1789806708]