首先FSA dependent care account 是 $5000 per family, 只有父母双方都full time 工作/上学/找工作，无法照顾孩子才能存。这$5000是before all taxation,就是说不用交social security tax, medicare tax, federal tax & state tax. $5000 根据pay schedule分批进账户，提交daycare / Nanny receipt with Tax id 报销，年底钱没用完，是不能退的。
好像也没有 Medical FSA account 的grace period. Medical FSA 2016年的钱没用完，可以在2017年前一两个月时间用，这叫service grace period.然后在某一个deadline(比如4/15/2017) submit，就还可以claim成前一年 2016的。后一个叫reimbursement grace period. 这一点不知道是不是跟每个company实际选择的management 公司有关，至少我们公司是这样的。修改一下， IRS document 有写 ，dependent FSA 是可以有$500的carry over from year to year,但是是 optional的，我们就没有。
填税表时有一个child care credit,是每个孩子$3000免federal & state tax. 但是social security和medicare tax还是要交的 （你的工资单上已经扣了）。而且你的FSA money要从每个孩子$3000的额度里减去。一张receipt不能重复申报, 就是同一 cost你不能用了FSA,然后又在税表上用childcare credit.
如果一个孩子一年花了$12000 daycare,最佳方案是用$5000的FSA，因为免所有tax。但是因为一个孩子只有 $3000可以享受免税，而你已经用 FSA的形式享受过了(FSA还让双职工多免了$2000,连social security & medicare tax 也一起免了），你就不能在在税表上claim any child care credit了， 虽然你还有$7000的extra cost.
如果两个孩子一年花了$12000 daycare,最佳方案是用$5000的FSA，再在税表上claim $1000 child care credit.因为两个孩子一共有$3000×2 =$6000的免税额， 减去FSA的$5000,你还可以claim $1000。实际这$1000乘以一个百分比大概是20%，所以你可以再少交$200的税。
首先FSA dependent care account 是 $5000 per family, 只有父母双方都full time 工作/上学/找工作，无法照顾孩子才能存。这$5000是before all taxation,就是说不用交social security tax, medicare tax, federal tax & state tax. $5000 根据pay schedule分批进账户，提交daycare / Nanny receipt with Tax id 报销，年底钱没用完，是不能退的。
好像也没有 Medical FSA account 的grace period. Medical FSA 2016年的钱没用完，可以在2017年前一两个月时间用，这叫service grace period.然后在某一个deadline(比如4/15/2017) submit，就还可以claim成前一年 2016的。后一个叫reimbursement grace period. 这一点不知道是不是跟每个company实际选择的management 公司有关，至少我们公司是这样的。修改一下， IRS document 有写 ，dependent FSA 是可以有$500的carry over from year to year,但是是 optional的，我们就没有。
填税表时有一个child care expense,是每个孩子$3000 免federal & state tax. 但是social security和medicare tax还是要交的 （你的工资单上已经扣了）。而且你的FSA money要从每个孩子$3000的额度里减去。一张receipt不能重复申报, 就是同一 cost你不能用了FSA,然后又在税表上claim child care expense.
两人都能claim双职工/全职学生/找工作的话： 如果一个孩子一年花了$12000 daycare,最佳方案是用$5000的FSA，因为免所有tax。但是因为一个孩子只有 $3000可以享受免税，而你已经用 FSA的形式享受过了(FSA还让双职工多免了$2000,连social security & medicare tax 也一起免了），你就不能在在税表上claim any child care credit了， 虽然你还有$7000的extra cost.
如果两个孩子一年花了$12000 daycare,最佳方案是用$5000的FSA，再在税表上claim $1000 child care credit.因为两个孩子一共有$3000×2 =$6000的免税额， 减去FSA的$5000,你还可以claim $1000。实际这$1000乘以一个百分比大概是20%，所以你可以再少交$200的税。
To qualify for either an FSA or the childcare tax credit, both you and your spouse must have earned income. Exception: One of you was a full-time student for five months of the tax year.
好像不是哦， 仔细看了一下IRS pub503, Page10. Dependent FSA 是Dependent care benefit 的其中一种。Dependent care benefit 一般能直接从salary里deduct来免税， 但是有limit,这个limit 就是：Page 10 The amount you can exclude or deduct is limited to the smallest of: 1. The total amount of dependent care benefits you received during the year, 2. The total amount of qualified expenses you incurredduring the year, 3. Your earned income, 4. Your spouse's earned income, or5. $5,000 ($2,500 if married filing separately). 所以这种情况即使能证明配偶在找工作，但是年收入为0, 即使你本人contribute了$5000 FSA, 这$5000税法上也是不能免税的。只不过雇主一般无法知晓你spouse的收入情况。但是如果你用Turbo Tax 报税， Turbo Tax 会把这$5000加回到taxable income里去。可以参考turbo tax forum这两个案例：https://ttlc.intuit.com/questions/3402380 （Case of one spouse contributed to FSA, the other half on unemployment with no income) https://ttlc.intuit.com/questions/2580370-dependent-care-fsa （如果一方没有earned income,只是在找工作，不应该qualify FSA, 因为一方收入为0. 错放了，可以取回，按taxable income报税）
另外根据pub503 page 2& 11, 这种一方彻底不工作的，收入为0的， 用 form 2441 也claim不到 child care expense credit。 因为收入这一条是必须满足的条件之一。原文是： Page 2 : To claim the credit, you (and your spouse if filing jointly)must have earned income during the year.Earned income. Earned income includes wages, salaries,tips, other taxable employee compensation, and net earnings from self-employment. A net loss from self-employmentreduces earned income. Earned income also includes strike benefits and any disability pay you report aswages.Generally, only taxable compensation is included. Page 11: The amount of work-related expenses you use to figureyour credit can't be more than:1. Your earned income for the year, if you are single atthe end of the year, or2. The smaller of your or your spouse's earned incomefor the year if you are married at the end of the year.Earned income for the purpose of figuring the credit isdefined under You Must Have Earned Income, earlier.
From IRS: Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. If you are married, generally both you and your spouse must work or look for work. One spouse is treated as working during any month he or she is a full-time student or isn't physically or mentally able to care for himself or herself. Your work can be for others or in your own business or partnership. It can be either full time or part time. Work also includes actively looking for work. However, if you don't find a job and have no earned income for the year, you can't take this credit. See You Must Have Earned Income, earlier.
好像不是哦， 仔细看了一下IRS pub503, Page10. Dependent FSA 是Dependent care benefit 的其中一种。Dependent care benefit 一般能直接从salary里deduct来免税， 但是有limit,这个limit 就是：Page 10 The amount you can exclude or deduct is limited to the smallest of: 1. The total amount of dependent care benefits you received during the year, 2. The total amount of qualified expenses you incurredduring the year, 3. Your earned income, 4. Your spouse's earned income, or5. $5,000 ($2,500 if married filing separately). 所以这种情况即使能证明配偶在找工作，但是年收入为0, 即使你本人contribute了$5000 FSA, 这$5000税法上也是不能免税的。只不过雇主一般无法知晓你spouse的收入情况。但是如果你用Turbo Tax 报税， Turbo Tax 会把这$5000加回到taxable income里去。可以参考turbo tax forum这两个案例：https://ttlc.intuit.com/questions/3402380 （Case of one spouse contributed to FSA, the other half on unemployment with no income) https://ttlc.intuit.com/questions/2580370-dependent-care-fsa （如果一方没有earned income,只是在找工作，不应该qualify FSA, 因为一方收入为0. 错放了，可以取回，按taxable income报税）
另外根据pub503 page 2& 11, 这种一方彻底不工作的，收入为0的， 用 form 2441 也claim不到 child care expense credit。 因为收入这一条是必须满足的条件之一。原文是： Page 2 : To claim the credit, you (and your spouse if filing jointly)must have earned income during the year.Earned income. Earned income includes wages, salaries,tips, other taxable employee compensation, and net earnings from self-employment. A net loss from self-employmentreduces earned income. Earned income also includes strike benefits and any disability pay you report aswages.Generally, only taxable compensation is included. Page 11: The amount of work-related expenses you use to figureyour credit can't be more than:1. Your earned income for the year, if you are single atthe end of the year, or2. The smaller of your or your spouse's earned incomefor the year if you are married at the end of the year.Earned income for the purpose of figuring the credit isdefined under You Must Have Earned Income, earlier.
首先FSA dependent care account 是 $5000 per family, 只有父母双方都full time 工作/上学/找工作，无法照顾孩子才能存。这$5000是before all taxation,就是说不用交social security tax, medicare tax, federal tax & state tax。如果你仔细看你的paycheck和w2, 你会发现在你的paycheck 上这部分钱没有交social security 和Medicare tax，联邦税和州税也没有withhold. 因为it suppose to be deduction, before all taxes. 在年终w2上，number in Box2 (联邦税表1040 form的starting number）是你的actual salary减掉FSA之后的number. $5000 根据pay schedule分批进账户，提交daycare / Nanny receipt with Tax id 报销，年底钱没用完，是不能退的。除非你的雇主提供rollover 的option.这个option不是每个雇主必须提供的，如果提供根据IRS最多可以rollover $500到下一年。我们就没有。
Dependent FSA好像也没有 Medical FSA account 的grace period. Medical FSA 2016年的钱没用完，可以在2017年前一两个月时间用，这叫service grace period.然后在某一个deadline(比如4/15/2017) submit，就还可以claim成前一年 2016的。后一个叫reimbursement grace period. 这一点不知道是不是跟每个company实际选择的management 公司有关，至少我们公司是这样的。
填税表时有一个child care expense,是每个孩子$3000 免federal & state tax. 但是social security和medicare tax还是要交的 （你的工资单上已经扣了）。而且你的FSA money要从每个孩子$3000的额度里减去。一张receipt不能重复申报, 就是同一 cost你不能用了FSA,然后又在税表上claim child care expense.
两人都是双职工/全职学生/残疾的话： 如果一个孩子一年花了$12000 daycare,最佳方案是用$5000的FSA，因为免所有tax。但是因为一个孩子只有 $3000可以享受免税，而你已经用 FSA的形式享受过了(FSA还让双职工多免了$2000,连social security & medicare tax 也一起免了），你就不能在在税表上claim any child care credit了， 虽然你还有$7000的extra cost.
如果两个孩子一年花了$12000 daycare,最佳方案是用$5000的FSA，再在税表上claim $1000 child care credit.因为两个孩子一共有$3000×2 =$6000的免税额， 减去FSA的$5000,你还可以claim $1000。实际这$1000乘以一个百分比大概是20%，所以你可以再少交$200的税。收入越低，这个百分比越高，省税越多。
所以高收入一般ＦＳＡ更省税，低收入或没有ＦＳＡ child care credit更合算。但这个每个孩子$3000的额度，最多只到$6000,2个孩子以上都是$6000.
节选一段 Definitions Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement (FSA). Your salary may have been reduced to pay for these benefits. If you received dependent care benefits as an employee, they should be shown in box 10 of your 2016 Form(s) W-2. Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Who Can Take the Credit or Exclude Dependent Care Benefits? You can take the credit or the exclusion if all five of the following apply. Your filing status may be single, head of household, qualifying widow(er) with dependent child, or married filing jointly. If your filing status is married filing separately, see Married Persons Filing Separately, later. The care was provided so you (and your spouse if filing jointly) could work or look for work. However, if you didn't find a job and have no earned income for the year, you can't take the credit or the exclusion. But if you or your spouse was a full-time student or disabled, see the instructions for lines 4 and 5, later. The care must be for one or more qualifying persons. The person who provided the care wasn't your spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. If your child provided the care, he or she must have been age 19 or older by the end of 2016, and he or she can't be your dependent. You report the required information about the care provider on line 1 and, if taking the credit, the information about the qualifying person on line 2.If you paid qualified expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. This limit doesn't need to be divided equally. For example, if you paid and incurred $2,500 of qualified expenses for the care of one qualifying person and $3,500 for the care of another qualifying person, you can use the total, $6,000, to figure the credit. To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each child in column (c) of line 2. However, it is possible a qualifying child could have no expenses and a second child could have expenses exceeding $3,000. You should list -0- for the one child and the actual amount for the second child. The $6,000 limit would still be used to compute your credit unless you have already excluded or deducted, in Part III, certain dependent care benefits paid to you (or on your behalf) by your employer. Tips： If you paid qualified expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. This limit doesn't need to be divided equally. For example, if you paid and incurred $2,500 of qualified expenses for the care of one qualifying person and $3,500 for the care of another qualifying person, you can use the total, $6,000, to figure the credit. To qualify for the credit, you must have one or more qualifying persons. You should show the expenses for each child in column (c) of line 2. However, it is possible a qualifying child could have no expenses and a second child could have expenses exceeding $3,000. You should list -0- for the one child and the actual amount for the second child. The $6,000 limit would still be used to compute your credit unless you have already excluded or deducted, in Part III, certain dependent care benefits paid to you (or on your behalf) by your employer. Example 2. Randall is married and both he and his wife are employed. Each has earned income in excess of $6,000. They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. Randall's work-related expenses are $6,000 for the year. Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. This is because his dollar limit is reduced as shown next.
Randall's Reduced Dollar Limit
1)
Maximum allowable expenses for two qualifying persons
$6,000
2)
Minus: Dependent care benefits selected from employer's cafeteria plan and excluded from Randall's income
−5,000
3)
Reduced dollar limit on work-related expenses Randall can use for the credit
其他人，自己去search一下就知道了。
我发现关于报税贴，好多人乱报，偷税漏输，就自己私底下心里明白就是了，没必要上来误导大家，这个都是live on own， take chance by own
她连federal 和 state tax都搞不清楚， 完全没法跟她沟通。 或者跟楼上说的一样，其实是明白的，但是每年弄虚作假也需要有底气啊。
FSA难道不是tax deduction, $3000不是tax credit? deduction是说这部分不用交税,tax credit是在算完Tax后直接减去的金额. $5000的FSA,如果税率是20%的话,难道不是少税$1000, $3000tax credit难道不是直接少税$3000? 请教各位mm,我的理解是哪里不对?谢谢了
是我写的有歧义，$3000不是credit,是可以deduct的expense, 赶快去改
谢谢提醒
看IRS pub 503https://www.irs.gov/publications/p503/ar02.html#en_US_2013_publink1000203291
那这样的话，我们这5K该怎么弄啊？如果不能免税，是不是就打水漂了啊？
另外如果我在2017年找个part time的工作，是不是可以满足条件，符合双职工，或者一方在找工作这样的条件啊？
求大侠指点，着急啊
You need child care expense receipt to claim $5000 back from FSA, if you stay home and take care of your kids, how can you get it?
正解
哦，刚才没交代清楚。我家老大在上preschool, 老二还小，还没上学
没错，因为是跟联邦税有关，不是州税。
必须要是双职工或者全日学生，当然不怕罚款就大胆的往前走吧
再者，有奖励，up to 30% award
忍不住再劝一句，别误导大众，你只要还在美国这50个州，你都需要双职工才行
家庭五千免税
好的，谢谢！
好像不是哦， 仔细看了一下IRS pub503, Page10. Dependent FSA 是Dependent care benefit 的其中一种。Dependent care benefit 一般能直接从salary里deduct来免税， 但是有limit,这个limit 就是：Page 10
The amount you can exclude or deduct is limited to the smallest of:
1. The total amount of dependent care benefits you received during the year,
2. The total amount of qualified expenses you incurredduring the year,
3. Your earned income,
4. Your spouse's earned income, or5. $5,000 ($2,500 if married filing separately).
所以这种情况即使能证明配偶在找工作，但是年收入为0, 即使你本人contribute了$5000 FSA, 这$5000税法上也是不能免税的。只不过雇主一般无法知晓你spouse的收入情况。但是如果你用Turbo Tax 报税， Turbo Tax 会把这$5000加回到taxable income里去。可以参考turbo tax forum这两个案例：https://ttlc.intuit.com/questions/3402380 （Case of one spouse contributed to FSA, the other half on unemployment with no income)
https://ttlc.intuit.com/questions/2580370-dependent-care-fsa （如果一方没有earned income,只是在找工作，不应该qualify FSA, 因为一方收入为0. 错放了，可以取回，按taxable income报税）
另外根据pub503 page 2& 11, 这种一方彻底不工作的，收入为0的， 用 form 2441 也claim不到 child care expense credit。 因为收入这一条是必须满足的条件之一。原文是：
Page 2 :
To claim the credit, you (and your spouse if filing jointly)must have earned income during the year.Earned income. Earned income includes wages, salaries,tips, other taxable employee compensation, and net earnings from self-employment. A net loss from self-employmentreduces earned income. Earned income also includes strike benefits and any disability pay you report aswages.Generally, only taxable compensation is included.
Page 11:
The amount of work-related expenses you use to figureyour credit can't be more than:1. Your earned income for the year, if you are single atthe end of the year, or2. The smaller of your or your spouse's earned incomefor the year if you are married at the end of the year.Earned income for the purpose of figuring the credit isdefined under You Must Have Earned Income, earlier.
From IRS:
Working or Looking for Work
To be work-related, your expenses must allow you to work or look for work. If you are married, generally both you and your spouse must work or look for work. One spouse is treated as working during any month he or she is a full-time student or isn't physically or mentally able to care for himself or herself.
Your work can be for others or in your own business or partnership. It can be either full time or part time.
Work also includes actively looking for work. However, if you don't find a job and have no earned income for the year, you can't take this credit. See You Must Have Earned Income, earlier.
我打电话给人事部的，也说我家的情况用不了，必须两人都上班或上学。
看来政府不给闲人占任何便宜
if you company not provider dependent care, then file form 8843, which is 3000 per kid, up to $6000