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includes one or more qualifying individuals. The amount of the
credit is equal to the applicable percentage of the employment-
related expenses paid by the individual. Sec. 21(a). The term
"qualifying individual" under section 21(b) includes a dependent
of the taxpayer under age 13 with respect to whom the taxpayer is
entitled to a dependency deduction under section 151(c). The
allowable credit, under section 21(b)(2), generally is based upon
employment-related expenses that are incurred to enable the
taxpayer to be gainfully employed. The term "employment-related
expense" includes expenses for household services and expenses
for the care of a qualifying individual. Sec. 21(b)(2)(A).
Employment-related expenses are explained in section 1.44A-
1(c)(2), Income Tax Regs.
Sec. 1.44A-1(c). Employment-related expenses--
(2) Household services. Expenses are considered to be
paid for household services if they are paid for the
performance in and about the taxpayer's home of ordinary
and usual services necessary to the maintenance of the
household. However, expenses are not considered as paid for
household services unless the expenses are attributable in
part to the care of the qualifying individual. Thus,
amounts paid for the services of a domestic maid or cook
are considered to be expenses paid for household services
if a part of those services is provided to the qualifying
individual.* * *
The term "household services" includes both cleaning and cooking,
probably the two services most commonly thought of as household
services. Small v. Commissioner, 60 TC 719, 727 (1973), affd.
without published opinion (75-2 USMC par. 9512, 10th Cir. October
9, 1974, 35,AFTR 2d 75-1383); sec. 1.44A-1(c)(7), Example (3),
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