Form It-200-I Instructions - Resident Income Tax Return - New York State Department Of Taxation And Finance - 2001 Page 12

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IT-100-I (2001) Page 7 of 8
Need help? See below.
If you have checked the box Person with
Column (D). Enter the total amount you
he or she was not capable of self-care. Figure
disability and your qualifying person is 13 years
actually paid in 2001 to the care provider. Also,
your spouse’s earned income on a monthly
of age or older, you must attach a letter from a
include amounts your employer paid to a third
basis.
doctor stating that the person is disabled. When
party on your behalf. It does not matter when
For each month or part of a month your spouse
we receive a letter from your child’s or other
the expenses were incurred. Do not reduce this
was a student or was disabled, he or she is
qualifying person’s doctor stating that your
amount by any reimbursement you received.
considered to have worked and earned income.
qualifying person is, by definition, permanently
His or her earned income for each month is
and totally disabled, we will keep that statement
Line 11
considered to be at least $200 ($400 if more
on file, and you will not have to provide this
than one qualifying person was cared for in
information again.
Enter the amount of qualified expenses you
2001). If your spouse also worked during that
incurred and paid in 2001 only. Do not enter
month, use the higher of $200 (or $400) or his
more than $2,400 (one qualifying person) or
Line 10
or her actual earned income for the month. If, in
$4,800 (two or more qualifying persons). If you
the same month, both you and your spouse
Complete columns (A) through (D) for each
had qualified prior year expenses for 2000 that
were either students or disabled, this rule
person or organization that provided the care. If
you didn’t pay until 2001, write PYE and the
applies to only one of you for that month.
you have more than two providers, list the
amount of the expenses on the dotted line next
information on a separate sheet. You can use
to line 11.
For any month that your spouse was not
federal Form W-10, Dependent Care Provider’s
disabled or a student, use your spouse’s actual
Identification and Certification, or any other
Line 12
earned income if he or she worked during the
source listed in its instructions to get the
month.
information from the care provider. If you do not
Enter only your earned income on line 12 (do
give correct or complete information, your credit
not include your spouse’s). Earned Income is
Privacy notification
(and exclusion, if applicable) may be disallowed
generally your wages, salaries, tips, and other
The Commissioner of Taxation and Finance
unless you can show you used due diligence (a
employee compensation. Earned income does
serious and earnest effort) in trying to get the
may collect and maintain personal information
not include a scholarship or fellowship grant if
pursuant to the New York State Tax Law,
required information.
you did not get a wage and tax statement
including but not limited to, sections 171, 171-a,
(federal Form W-2) for it. Earned income also
You can show that you used due diligence by
287, 308, 429, 475, 505, 697, 1096, 1142, and
includes certain nontaxable earned income
keeping in your records a federal W-10
1415 of that Law; and may require disclosure of
such as meals and lodging provided for the
completed by the care provider. Or you may
social security numbers pursuant to
convenience of your employer. For more
keep one of the other sources of information
42 USC 405(c)(2)(C)(i).
information, see federal Publication 503, Child
listed in the instructions for Form W-10. If the
and Dependent Care Expenses. However,
This information will be used to determine and
provider does not give you the information,
including nontaxable earned income will only
administer tax liabilities and, when authorized
complete the entries you can on line 10. For
give you a larger credit if your other earned
example, enter the provider’s name and
by law, for certain tax offset and exchange of
income (and your spouse’s, if filing a joint
address. Write see attached in the columns for
tax information programs as well as for any
return) is less than the qualified expenses
other lawful purpose.
which you do not have the information. Then, on
entered on line 11 on the back of Form IT-100.
a separate sheet, explain that the provider did
Information concerning quarterly wages paid to
not give you the information you requested.
If you are filing a joint federal return,
employees is provided to certain state agencies
disregard community property laws. If your
for purposes of fraud prevention, support
Columns (A) and (B). Enter the care provider’s
spouse died in 2001 and had no earned income,
enforcement, evaluation of the effectiveness of
name and address. If you were covered by your
see federal Publication 503. If your spouse was
certain employment and training programs and
employer’s dependent care plan and your
a student or disabled in 2001, see the line 13
other purposes authorized by law.
employer furnished the care (either at your
instructions below.
workplace or by hiring a care provider), enter
Failure to provide the required information may
your employer’s name in column (A). Next,
Line 13
subject you to civil or criminal penalties, or both,
write see W-2 in column (B). Then leave
under the Tax Law.
columns (C) and (D) blank. If your employer
If you are filing your return using filing status Á,
paid a third party (not hired by your employer)
Married filing joint return, enter only your
This information is maintained by the Director of
on your behalf to provide the care, you must
spouse’s earned income on line 13. If you are
the Registration and Data Services Bureau,
give information on the third party in columns
using any other filing status, enter the amount
NYS Tax Department, Building 8, Room 338,
(A) through (D).
from line 12 on line 13.
W A Harriman Campus, Albany NY 12227;
telephone 1 800 225-5829. From areas outside
Column (C). If the care provider is an
Spouse who was a student or disabled. Your
the United States and Canada, call
individual, enter his or her social security
spouse was a student if he or she was enrolled
(518) 485-6800.
number (SSN). Otherwise enter the provider’s
as a full-time student at a school during any
employer identification number (EIN). If the
5 months of 2001. Your spouse was disabled if
provider is a tax-exempt organization, write
tax-exempt in column (C).
Need help?
Telephone assistance is available from 8:30 a.m. to
Hotline for the hearing and speech impaired:
4:25 p.m. (eastern time), Monday through Friday.
1 800 634-2110 from 8:30 a.m. to 4:25 p.m. (eastern time),
Monday through Friday. If you do not own a
For tax information:
1 800 225-5829
telecommunications device for the deaf (TDD), check with
To order forms and publications:
1 800 462-8100
independent living centers or community action programs
to find out where machines are available for public use.
Refund status:
(electronically filed) 1 800 353-0708
(direct deposit) 1 800 321-3213
(all others) 1 800 443-3200
Persons with disabilities: In compliance with the Americans
(Automated service for refund status is available
with Disabilities Act, we will ensure that our lobbies, offices,
24 hours a day, seven days a week.)
meeting rooms, and other facilities are accessible to
persons with disabilities. If you have questions about
From areas outside the U.S. and
special accommodations for persons with disabilities,
outside Canada:
(518) 485-6800
please call 1 800 225-5829.
Fax-on-demand forms: Forms are
available 24 hours a day,
If you need to write, address your letter to:
7 days a week.
1 800 748-3676
NYS TAX DEPARTMENT
Internet access:
TAXPAYER ASSISTANCE BUREAU
(for forms, publications, your refund status, to check
W A HARRIMAN CAMPUS
your estimated tax account, and other information)
ALBANY NY 12227

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