1. 잘 모르겠습니다.
2. 영주권 신청 비용은 deduction이 안되는 걸로 알고 있습니다.
3. 부부중 한 명만 일 할 때는 안되는 걸로 알고 있습니다.
4. 가능합니다.

참고로 standard deduction은 income에 따라 다른지는 정확이 모르겠으나, 저의 경우는 10,000불이었는데, 그것보다 itemized deduction이 낮으면, turbo tax 같은 경우는 알려줍니다. 어떤게 더 낫다고… 답변에 조금의 도움이 되셨길…

답변 감사합니다. 그런데 아이 pre-school 비용에 대한 항목 line 48에는 부부가 모두 일을 해야한다는 조건이 없습니다. 13살 미만의 아이들 돌볼때 드는 비용이라고 첫번째 조건에 있구요. Instruction의 다른 곳에 부부 모두가 일할때라고 되어있는지..저도 모두 일해야 할때라고 들었는데 막상 instruction엔 달리 써있어서. 제가 간과하고 있는 것이 있는지 궁금합니다.

Turbotax.com에 나온 인포메이션입니다.
처음 택스보고하시면 Turbotax로 하시면 좋을겁니다. 하시다가 모르시면 이곳에서 질문올리시구요.

Child and Dependent Care Credit

What is the child and dependent care credit?

If you paid someone to care for your child (or your disabled spouse or dependent) while you work, you might be eligible to receive a tax credit. The credit is a percentage of your child or dependent care expenses and varies depending on your adjusted gross income (AGI). You can receive up to $1,050 per child or dependent with a maximum credit of $2,100.

Do I qualify for the child and dependent care credit?

Eligibility requirements

– You (and your spouse, if married) must have earned income, such as from a job or your own business.

– The child or dependent care was provided so you (and your spouse if you’re married) could work or look for work. Your spouse is treated as working if he or she was a full-time student or unable to care for himself or herself.

– The person receiving the care was age 12 or under or qualified as mentally or physically disabled.

– The person receiving the care must have lived with you for more than six months of the tax year.

– You can claim expenses used to care for your child or dependent, such as day care, nursery school, and kindergarten costs, wages paid to a household employee (such as a nanny), and payments to a babysitter, maid, or cook if the payments are made for your child or dependent’s well being.

Limitations of this credit

– You can claim up to $3,000 in expenses per dependent with a maximum of $6,000 in expenses for two or more dependents.

– The credit is a percentage of your expenses, where the percent varies depending on your adjusted gross income (AGI). The higher your income is, the lower the percentage is for calculating your credit.

Example: If you earned $40,000, the percentage used to calculate your credit is 22%. If you had $3,000 in child care expenses, your credit is $660 (22% x $3,000 = $660). TurboTax makes this calculation for you.

– The credit is limited to the amount of taxes you owe on your return. That means if the credit is bigger than what you owe in taxes, the credit reduces your taxes to zero and the remainder is lost.

Example: If you owe $375 in taxes and you receive a dependent care credit of $500, the credit reduces your tax to zero on this year’s return and the remaining $125 is lost. You won’t receive a refund for the remaining $125.

– You cannot claim child and dependent care expenses if your care provider is someone you can claim as a dependent.

– You cannot claim child and dependent care expenses if your care provider is your child who is age 18 or under at the end of the tax year.

– You must have the Social Security number or Employer Identification Number (EIN) for each care provider. Without it, you cannot claim the credit. (This is so the IRS can make sure the care provider claims the correct amount of income.)

– You cannot claim the cost of overnight camps and schools as a valid dependent care expense. You can, however, claim the cost of day camps and kindergarten.

Special circumstances or exceptions

– If you received dependent care benefits from your employer (through a pre-tax dependent care benefit plan), TurboTax reduces the expenses that you claim by the reimbursements from your employer’s dependent care plan. TurboTax calculates this for you.

Example: If you had $3,000 in expenses and received $1,000 from your employer’s dependent care plan, then TurboTax applies only $2,000 of your expenses toward the credit.

Note: If your employer provided child care at your workplace or directly paid your day care provider, enter zero when TurboTax asks for your dependent care expenses. In addition, if you had dependent care expenses over and above what is indicated in box 10 of your Form W-2, enter those expenses when TurboTax prompts for dependent care expenses.

– If one spouse is a full-time student or disabled, earned income for that person is set at $250 per month. If both of you are full-time students or disabled, your earned income is set at $500 per month.

– If you are married but not filing a joint return, then you can file a separate return and still take the credit if the child or dependent lives in your home for more than six months of the year and your spouse didn’t live in your home for the last six months of the year.

TurboTip: If you and your spouse were divorced, legally separated, or lived apart the last six months of the year, then you can qualify even if the child is not a dependent on your tax return. To qualify in this scenario, you must be the parent whom the child lived with (the “custodial” parent). The noncustodial parent can claim the child as a dependent (according to the rules for the dependent exemption) while you claim the child and dependent care credit.

What paperwork do I need for the child and dependent care credit?

To claim this credit, you’ll need:

– The Social Security number and expenses incurred for each child or dependent you are claiming

– Each child care provider’s name, address, and tax ID number or Social Security number, plus the amount paid to the provider

– Reimbursements received from your employer’s dependent care benefit plan as shown in box 10 on your Form W-2

For your records:

– Receipts or cancelled checks for your child or dependent care expenses

Deductions and credits related to the child and dependent care credit

– Dependent Exemption
– Child Tax Credit
– Earned Income Credit

More information about the child and dependent care credit

For more information, see:

– IRS Publication 503, Child and Dependent Care Expenses
– IRS Publication 17, Chapter 32, Child and Dependent Care Credit

1. 한국에서 미국으로 올때 쓴 이사비용 (6천불정도)
–>
보통 이사 비용은 공제가 되는데 (Standard deduction과 별개임),
원글님은 L1에서 영주권을 받았다고 하셨는데,
언제 사무실 위치가 바뀌었나요 ?

한국에서 미국으로 온 것이 L1으로 올 때 였나요 ?
아니면 영주권을 받고 나서 인가요 ?

만약 사무실 위치가 바뀌지 않고 L1으로 일을 하다가
영주권을 받은 것이라면, 그리고 나서 한국에서 남은 짐을 미국에
가져 온 것이라면, 해당이 안될 수도 있을 것입니다.

Publication 521을 좀더 읽어 보셔야 할 것같습니다.

2. 영주권신청비용 (만불정도) (L1에서 영주권으로)
–> 이것은 논란이 좀 있습니다.
Job Expensese로 itemized deduction이 가능하다는 주장도 있는데,
만약 된다 하더라도, 다른 itemized deduction이 별로 없는 상황에서는
도움이 별로 되지 않으니, 그냥 standard deduction을 하는 것이 좋을 것 같습니다.

3. 아이 pre-school비용 (5천불정도) : 부부 중 한 쪽만 일함
–> 안됩니다. Line 48에 보면 Attach Form 2441 라고 나옵니다.
2441 설명서에 보면, Page 2, Who Can Take the Credit 부분에
두명다 일을 하거나 일을 찾고 있어야 하고,
한명이 소득이 없으면 안된다고 나옵니다.
자세한 사항은 이 설명서를 보십시오.

4. 아이가 영주권자여도 child tax credit이 가능한지
–> 예.
시민권자, 영주권자, 또는 세법상의 resident alien이면 모두 가능합니다.
물론 SSN이나 ITIN이 필요합니다.

퍄노맨과 한솔아빠님 답변 감사합니다. L1으로 미국으로 들어올때의 이사비용이고 사무실은 이전하지 않았으니 그 비용은 처리가 안되겠네요.
도움 많이 되었습니다. 감사합니다.

L1으로 처음 입국할 때의 이사비용이라면,
그리고 이사를 2006년에 했거나 그 비용을 2006년에 지불했다면
공제가 될 것입니다.

정말요? 영수증 열심히 찾아봐야겠네요. 감사합니다. 한솔 아빠님..

한가지 약간 adavanced topic으로… 사실 좀 불명확한 것이 있는데요…
1년 전체를 resident alien으로 신고하는 사람은 상관이
없을 것 같은데요. (원글님은 그냥 이렇게 생각하시면 될 것 같습니다.)

만약 part-time resident alien (즉, Dual status)일 때,
그 비용을 미국에 오기 전에 한국에서 냈으면 어떻게 하느냐
하는 것입니다. 이 부분의 저도 잘 모르겠습니다.