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Tax Tips for Single Moms 
 
by Cheryl Morrissette May 20, 2005

Tip #3 -- Take the Child and Dependent Care Credit

If you worked, looked for work, or were a full-time student during the tax year, and paid somebody to care for your child while you were away, you are eligible to take the child and dependent care credit. It is not a refundable credit, meaning it will reduce the tax you owe but it won't get you a refund if you wouldn't get one already, and to take it you need to be able to file as married filing jointly, head of household, or single.

The Child and Dependent Care Credit reduces your tax bill by up to 35% of the amount you paid for childcare. Lower-income filers get a bigger portion of childcare expenses refunded than do higher-income filers, but people at all income levels get some benefit. You can't take the credit on childcare paid for through a job-sponsored flexible spending plan, and only the first $3000 of childcare expenses for one child, or $6000 for two or more children, are eligible for the credit. Qualifying expenses include:

  • daycare expenses
  • day camp expenses, if you used the camp in place of daycare and it was not sleep-away camp
  • kindergarten or nursery school expenses (if school cost is separate from childcare cost, only the childcare cost portion may be claimed)

To take the child and dependent care credit, use form 2441 if you are filing on form 1040, or schedule 2 if you are filing on form 1040A. You'll need your provider's name, address, and tax identification number. If you have questions, consult the instructions for form 2441 or schedule 2.

Tip #4 -- Take the Child Tax Credit

The child tax credit will reduce your tax by up to $1000 for each of your children. This is not a refundable credit, so if you only owe $800 in tax, you won't get a $200 refund. It's an easy tax to figure, though, and you get the full amount of the credit unless you earn more than $110,000 if you're married filing jointly, $55,000 if you're married filing separately, or $75,000 for all others. If you earn more than that, your credit is reduced. In order to claim the credit, your children must be:

  • Younger than 17 years old at the end of the tax year
  • Claimed as dependents on your return, and
  • US citizens

Claim the credit on form 1040 or 1040A. Look for instructions in the manuals that come with the forms, or on IRS publication 972, Child Tax Credit.

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