Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 57

You must list the name, address, and employer identification number (or Social Security number) of the person you pay for dependent care. No employer identification number is required if payment is made to a tax‐exempt charity providing the care.

If the person has not completed Form W‐4, Employee's Withholding Allowance Certificate, as your household employee, you can obtain the necessary information by asking the provider to complete Form W‐10, Dependent Care Provider's Identification and Certification, or by looking at a driver's license or other government‐issued photo ID, business letterhead, or invoice. This may seem like a lot of bother and formality for a baby‐sitter, but if you want to claim the credit, you must comply with this information‐reporting requirement.