어린아이를 위한 보조금에는 child tax credit 과 child care credit 이 있으며 상황에 따라서 한가지 또는 두가지 credit 을 다 받을 수 있다.
Child Tax Credit:
17 세 미만의 아이를 하나 이상 가지고있을 때 한 아이당 $1,000 의 보조금을 받을 수 있다.
Child Care Credit:
13살 미만의 아이가 있고 부부가 모두 일을 할 경우, 아이를 돌보기 위해 다른 사람을 고용하거나 Day Care Center 에 비용을 지불하였을 때, 연방정부와 주정부에서 허용하는 Tax Credit 입니다. 매년 금액이 달라지는데, 한 아이당 $3,000 정도의 비용이 인정되며 수입에 따라 Credit 금액도 달라집니다. 좀 더 자세한 내용은 아래 영문을 참조하시고, 이해되지 않는 점은 E-Mail 로 문의하시기 바랍니다.
. Here are some important facts you need to know about the eligibility and requirements for this tax credit.
1. The care must have been provided for qualifying persons. A qualifying person is your dependent child age 12 or younger when the care was provided. Also your spouse and certain other individuals who are physically or mentally incapable of self-care may also be qualifying persons.
2. The care must have been provided so you and your spouse if you are married filing jointly could work or look for work.
3. You and your spouse if you are married filing jointly must have earned income from wages, salaries, tips, or net earnings from self-employment or be a full-time student.
4. The payments for care can only be paid to individuals who are not your spouse or a dependent on your income tax return. You must identify the care provider(s) on your tax return and indicate the tax id or a social security number, address, and amount paid. Have the care provider fill out form W-10* and you should keep this form in your records.
5. Your filing status must be single, married filing jointly, head of household or qualifying widow(er) with a dependent child.
6. The qualifying person must have lived with you for more than half of the year. However, there are several exceptions to this rule; if the child was born later in the year or the child has passed away in the beginning of the year, see pub 503* for more details.
7. For 2009, you may use up to $3,000 of expenses paid in a year for one qualifying individual or $6,000 for two or more qualifying individuals to figure the credit.
8. The qualifying care expenses are reduced if you are participating in a dependent care FSA plan through your employer. You can put aside up to $5,000 a year and this amount is reported on your form W2 line 10.
9. If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. If you are a household employer, you may have to withhold and pay social security and Medicare tax and pay federal unemployment tax.