每个州不一样， 我朋友boston是一定要双职工才能省税。 我们州是一年up to $5000, 不管几个孩子 mm你要自己打听清楚， 这个钱如果报不了不能拿回来， 所以要算好， daycare肯定是能cover $5000,但是孩子上学以后 before and after school program, summer camp, winter/spring/fall break camp的钱都能报， 但是注意你在afterschool program里面给孩子报的额外兴趣班比如下棋画画足球啥的是不能报的， 所以孩子上了学以后要放多少你自己要算清楚
请问修多少学分才能算是full time student呀?像summer,可以选的课很少,如果summer修不到要求的学分,但是spring和fall能达到,还算是full time student吗? 我家老公上班,我上学,之前是part time,今年修的课多,估计是达到full time的学分了,但是summer只有2门课.我们符合要求claim这个FSA吗?
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
谢谢大家
然后报税的时候看你们的收入来决定退多少税，在报税单上清单。
是一个小孩5000吧。什么时候变成5500了？
肯定没有这么多。
楼主不能用FSA的话，可以看看Child Care Credit, 但是这个是会phase out的，就是说收入超过一定之后就越来越少直到零。
你自己做点研究，自己的税表自己要上心哦。
我们州是一年up to $5000, 不管几个孩子
mm你要自己打听清楚，
这个钱如果报不了不能拿回来， 所以要算好， daycare肯定是能cover $5000,但是孩子上学以后 before and after school program, summer camp, winter/spring/fall break camp的钱都能报， 但是注意你在afterschool program里面给孩子报的额外兴趣班比如下棋画画足球啥的是不能报的， 所以孩子上了学以后要放多少你自己要算清楚
No.
☆ 发自 iPhone 华人一网 1.11.08
不过是没被查到而已。如果一方不上班也不上学，不可以有FSA。
当然，根据回帖的状况来看，这块似乎漏洞很多，貌似有人claim了double，而有人是单职工claim这个。。不知道报税的时候是怎么做的
不怕的人还可以一年报五万十万五十万的charitable contribution.没人查就可以了。
RE 这个， 像good will 从来都不提供收据的， 想写多少写多少。
不查到自然没事
你单职工放是可以放，因为公司也不知道你的另一半是不是工作对吧？但是报税的时候，你放的这部分钱要自己按ordinary income来报税交税，不然就等着审计交罚款吧。
HR 不懂tax的也多了去了，这简直就是瞎扯。 在家学习也能算了， 那我在家天天看电视，说是学习，也行啦？ 学习可以，拿出学校的证据； 做生意可以啊，拿出收入来。 工作一个月，就得prorate。
我就是self-employed报的，证明自雇要有收入的吧，也要报税的，而且自雇的公司最好别报亏损，不然呵呵了。
要证明你有收入没报是irs的责任。
要证明你可以take deduction是你的责任。
Flexible spending account (FSA) 下辖的dependent care 和health account 两个都是federal IRS管的， 和state 无关，查一下税表instruction就知道了。
你报过税吗？能不误人子弟吗？俩人都必须工作或读书，一共5000刀，无论几个孩子
但是周末晚上的活动课，学习课，activities什么都不可以。
这是绝对错误的。
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.
上两种情况，我自己是亲身经验，用IRS税表的2441 worksheet 算出来的，网上google也印证过。如果有一人在家不工作， 。没有自己这么报过，FSA肯定不行，child care expense deduction 好像也有类似要求,大家可以仔细读一下 IRS pub 503 和 Form 2441的instruction
https://www.irs.gov/publications/p503/ar02.html#en_US_2013_publink1000203291
https://www.irs.gov/instructions/i2441/ar01.html
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.
qualifying persons
from employer's cafeteria plan and
excluded from Randall's income
Randall can use for the credit
）
这个查出来后果很严重
罚款的标的是按所有资产来算
会罚的倾家荡产
还得坐牢
中美签署的肥卡已经生效了
金融资产信息共享
想查的话很容易
☆ 发自 iPhone 华人一网 1.11.08
填下form 2441
一人不工作的话credit应该是零
另外好像今年好多公司都收紧了政策
dependent fsa账号一人放不了5000
只能放2500
得两人公司都有fsa才能放满5000
不知道这种完全听不懂别人意思的思维，在怎么在学校是上课/公司上班的。federal的规定和州没有一毛钱的关系。
就是仔细填过2441，看过instruction总结出来的啊
这么提醒过，不过人家安安稳稳的过了10来年了，开豪车住豪宅完全不在乎
你再仔细算算，表上有问配偶工作不工作的
不工作的话按说明填完就是零了
你可能记错了， 夫妻双方每个人$2600的那个是medical FSA, 几年之前就变了，去年是夫妻双方每个人$2550。 $5000/family 的dependent FSA 没变http://www.fool.com/retirement/2016/12/04/2017-fsa-changes-how-flexible-spending-accounts-ca.aspx
是的，如果公司只让一人存2500的话
然后保税填2441再claim剩下的
不过ss税就省不了了
举报别人IRS会给奖励？否则没人会做损人不利己的事，白白便宜了IRS
这个第一次听说。可能就是为了堵住空子。但是这对自雇还有SMALL BUSINESS的非常不友好啊，几百块也是钱啊。
Form 2441 Part II Line 6
夫妻收入最少的那项
如果一人不工作
这项就是零
就是说双方都全职，但一方公司不提供FSA,则另一方可以放$5000 dependent FSA,但medical FSA就只有$2600,以前是一方也可以放$5000
有的，奖励好像很高，按漏税标的比例来的的
不可以
只有基本的after school可以报
这是联邦税，你填下2441就明白了