Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 44

If you hire someone to care for your children or other dependents to enable you to work or incur other dependent care expenses, you may be eligible for a fully refundable tax credit of up to $8,000. More specifically, this credit is a percentage of eligible dependent care expenses (explained later). The credit percentage ranges up to 50%. However, no credit may be claimed if income is $440,000 or more (explained later).

If your employer pays for your dependent care expenses, you may be able to exclude this benefit from income up to $10,500 in 2021.

The maximum amount of expenses taken into account for the credit in 2021 is $8,000 for one qualifying dependent and $16,000 for 2 or more qualifying dependents. This limit doesn't need to be divided equally among them.