Publication 503

Publication 503

A form published by the IRS explaining the tax treatment of child care and similar expenses.
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If you switched providers during the year, you may under certain circumstances exclude up to $5,000 of the value of this care from your gross income, depending on how the child care is provided (see IRS Publication 503, Child and Dependent Care Expenses, for specific guidelines).
Annual income tax guide
If your employer provides child or disabled dependent care, you may under certain circumstances, which depend on how the child care is provided (see IRS publication 503, Child and Dependent Care Expenses, for guidelines), exclude up to $5,000 of the value of this care from your gross income.
If you would like further information, call the IRS at (800) TAXFORM and ask for IRS publication 503, Child and Dependent Care.
Annual income tax guide
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