California Form 3506 - Child And Dependent Care Expenses Credit - 2002 Page 2

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Part V Dependent Care Benefits

17 Enter the total amount of dependent care benefits you received for 2002. This amount should be shown in box 10 of

your Form(s) W-2. Do not include amounts that were reported to you as wages in box 1 of Form(s) W-2 . . . . . . . . . . .

18 Enter the amount forfeited, if any. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19 Subtract line 18 from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

20 Enter the total amount of qualified expenses incurred in 2002 for the

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

care of the qualifying person(s). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

21 Enter the smaller of line 19 or line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

22 Enter YOUR earned income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

23 If married filing a joint return, enter YOUR SPOUSE’S earned income

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

(if your spouse was a student or was disabled, see the instructions for

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

line 5); all others, enter the amount from line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

24 Enter the smallest of line 21, line 22, or line 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4

25 Excluded benefits. Enter here the smaller of the following:

• The amount from line 24; or

• $5,000 ($2,500 if married filing a separate return and you were required to enter your spouse’s earned income

on line 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

26 Taxable benefits. Subtract line 25 from line 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

27 Enter $2,400 ($4,800 if two or more qualifying persons) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

28 Enter the amount from line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

29 Subtract the amount on line 28 from the amount on line 27. If zero or less, stop. You do not qualify for the credit.

Exception – If you paid 2001 expenses in 2002, see instructions for line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30 Complete Part III, line 2. Do not include in column (e) any benefits shown on line 25 above. Add the

amounts in column (e) and enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31 Enter the smaller of line 29 or line 30. Also, enter this amount on Side 1, line 3 on the front of this form and

complete line 4 through line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Worksheet – Credit for 2001 Expenses Paid in 2002

1) Enter your 2001 qualified expenses paid in 2001. If you did not claim the credit for these expenses on your 2001

return, get and complete a 2001 form FTB 3506 for these expenses. You may need to amend your 2001 return . . . . . ____________________

2) Enter your 2001 qualified expenses paid in 2002 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

3) Add the amounts on line 1 and line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

4) Enter $2,400 if care was for one qualifying person ($4,800 for two or more) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

5) Enter any dependent care benefits received for 2001 and excluded from your income

(from line 25 of 2001 form FTB 3506) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

6) Subtract amount on line 5 from amount on line 4 and enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

7) Compare your earned income for 2001 and your spouse’s earned income for 2001 and enter the smaller amount . . . . ____________________

8) Compare the amounts on line 3, line 6, and line 7 and enter the smallest amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

9) Enter the amount on your 2001 form FTB 3506, line 6. Important: If you were instructed on line 1 to get and

complete a 2001 form FTB 3506, enter the amount from line 6 of that form . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

10) Subtract amount on line 9 from amount on line 8 and enter the result. If zero or less, stop here. You cannot increase

your credit by any previous year’s expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

11) Enter your 2001 federal adjusted gross income (AGI) (from your 2001 Form 540, line 13; 540A, line 12b;

or Long Form 540NR, line 13) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

12) Find your 2001 federal AGI in the table of percentages (on page 3 of the instructions for line 7) and enter the

corresponding decimal here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . _________ X. ________

13) Multiply line 10 by line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________________

14) Enter the percentage from form FTB 3506, line 9 based on your 2001 California AGI . . . . . . . . . . . . . . . . . . . . . . . . . . . _________ X. ________

15) Multiply line 13 by line 14. Enter the result here and on line 11 of your 2002 form FTB 3506 . . . . . . . . . . . . . . . . . . . . ____________________

Side 2 FTB 3506 2002

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