Instructions For Form Ftb 3506 - Child And Dependent Care Expenses Credit Page 3
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1
2
3
4Line 1e
Qualified Expenses are amounts paid for the care of your qualifying person
while you worked or looked for work.
If your care provider is
Then enter on line 1e
An individual
The provider’s social security
Qualified expenses include:
Qualified expenses do not include:
number (SSN) or Individual Taxpayer
•
The cost of care for the
•
Child support payments.
Identification Number (ITIN).
qualifying person’s well-being
•
Payments made to the parent of
Not an individual
The provider’s federal employer
and protection. If care was
your qualifying child.
identification number (FEIN).
provided by a dependent care
•
Payments made to your spouse/
A tax-exempt organization
“Tax-exempt.”
center, the center must meet
RDP.
all applicable state and local
•
Payments made to your child
Line 1f
regulations.
who is under age 19 at the end
•
Cost of pre-school or similar
of the year, even if he or she is
Enter the complete physical address where the care was provided. A post
program below the kindergarten
not your dependent.
office box is not acceptable. If you do not provide correct or complete
level.
•
Payments made to a dependent
information, your credit may be disallowed. Only care provided in California
•
Day camp, even if it specialized
for whom you (or your spouse/
qualifies for the credit.
in a particular activity, such as
RDP) can claim a dependent
soccer.
exemption.
Line 1g
•
Expenses paid by or reimbursed
through a subsidy program.
Enter the total amount you actually paid in 2013 to your care provider for
care provided in California. Also include amounts your employer paid to
•
Cost for education (school
tuition) at the kindergarten level
a third party on your behalf. It does not matter when the expenses were
incurred. Do not reduce this amount by any reimbursement you received.
and above.
•
Overnight camp.
We may ask you to provide proof of payment. Cash payments without
verifiable documentation may not be accepted.
Line 4
Part III, Credit for Child and Dependent Care
Earned income includes:
Earned income does not include:
Expenses
• Wages, salary, tips, and other
• Pensions or annuities
taxable employee compensation,
• Social security payments
Line 2
as well as, military compensation
• Workers’ compensation
including compensation for service
• Interest
Complete column (a) through column (e) for each qualifying person for
in a combat zone.
• Dividends
whom care was provided in California. If claiming more than three qualifying
• Net earnings from
• Capital gains
persons, attach a sheet of paper to your tax return with the required
self-employment.
• Unemployment compensation
information and write “see attached.” Write your name and SSN or ITIN on
• Strike benefits.
• Public assistance
the sheet.
• Disability payments you report as
• California service income
Column (a)
wages.
excluded under the Military
Enter each qualifying person’s name.
• Active duty pay received by
Spouses Residency Relief Act.
Column (b)
servicemembers of the armed
Enter each qualifying person’s SSN. Verify that the name and SSN match
forces is considered earned
the qualifying person’s social security card to avoid the reduction or
income regardless of whether the
disallowance of your credit. If the person was born in, and later died in,
servicemember is domiciled in this
2013, and does not have a SSN, enter “Deceased” in column (b) and attach a
state or elsewhere.
copy of the person’s birth and death certificates.
Column (c)
Enter the qualifying person’s date of birth (mm/dd/yyyy) in the space
Nonresidents and Part-Year
provided or if the qualifying person is disabled (physically or mentally
Residents Only: Earned income
incapable of self-care), check the “Yes” box. Incomplete information could
from California sources includes:
Earned income does not include:
result in a delay or disallowance of your credit.
• Wages, salary, tips, and other
• Pensions or annuities
Column (d)
taxable employee compensation
• Social security payments
If you shared custody of the qualifying person(s), enter the percentage of
for working in California, as
• Workers’ compensation
time you possessed physical custody during 2013. If you have 50% or less
well as, military compensation
• Interest
physical custody of your child, you do not qualify for the credit.
including compensation for
• Dividends
Column (e)
service in a combat zone.
• Capital gains
Enter the qualified expenses you incurred and paid in 2013 for the qualifying
• Net earnings from
• Unemployment compensation
person(s). Include only the qualified expenses for care provided in California.
self-employment from California
• Public assistance
If the child turned 13 years old during the year, include only the qualified
business activities.
• California service income
expenses for the part of the year the child was 12 years old.
• Strike benefits related to
excluded under the Military
Do not include in column (e) qualified expenses:
California employment.
Spouses Residency Relief Act.
• Disability payments you report
• You incurred in 2013 but did not pay until 2014. You may be able to use
as California wages.
these expenses to increase your 2014 credit.
• Active duty pay received by
• You incurred in 2012 but did not pay until 2013. Instead, see instructions
servicemembers of the armed
for line 11.
forces is considered earned
• You prepaid in 2013 for care to be provided in 2014. These expenses
income regardless of whether
may only be used to figure your 2014 credit.
the servicemember is domiciled
A qualified expense does not include the amount you paid for education
in this state or elsewhere.
(school tuition) or the amount you received through a subsidy program.
FTB 3506 Instructions 2013 Page 3
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