Credits Against Tax
Regulations Provide Guidance on Child and Dependent Care Credit
1 Scott, “Dependent Care: Current Tax Benefits and Legislative Issues,” Congressional Research Service Report RS21466, July 16, 2007.
2 Id., citing IRS Publication 1304, Individual Income Tax Returns (Complete Report).
3 TD 9354 (8/14/07).
4 Prop. Regs. Secs. 1.21-1 through -4, REG-139059-02 (5/24/06).
5 Regs. Sec. 1.21-1(l).
6 Secs. 21(a)(1) and (2).
7 Sec. 21(c).
8 Regs. Sec. 1.21-2(a)(4).
9 Sec. 21(c).
10 Sec. 21(d).
11 Sec. 21(d)(2) and Regs. Sec.1.21-2(b)(4).
12 Regs. Sec. 1.21-2(b)(4)(iii).
13 Regs. Sec. 1.21-2(b)(2).
14 Id.
15 Sec. 21(e)(2).
16 Sec. 21(e)(4).
17 Regs. Sec. 1.21-3(b).
18 P.L. 108-311.
19 Sec. 21(b)(1)(A).
20 Secs. 21(b)(1)(B) and (C).
21 Secs. 21(b)(1)(A), (B), and (C) and Regs. Sec. 1.21-1(b)(1).
22 Regs. Sec. 1.21-1(b)(4).
23 Regs. Sec. 1.21-1(b)(3).
24 Regs. Sec. 1.21-1(a)(4).
25 Regs. Sec. 1.21-1(b)(5)(ii).
26 Regs. Sec. 1.21-1(b)(5).
27 Sec. 21(b)(2)(A).
28 Regs. Sec. 1.21-1(c)(1).
29 Id.
30 Regs. Sec. 1.21-1(d)(1).
31 Id.
32 Regs. Sec. 1.21-1(d)(2).
33 Regs. Sec. 1.21-1(d)(3).
34 Id.
35 Regs. Sec. 1.21-1(d)(8).
36 Regs. Sec. 1.21-1(d)(9).
37 Regs. Sec. 1.21-1(d)(10).
38 Regs. Sec. 1.21-1(d)(11).
39 Sec. 21(e)(6)(A) and Regs. Sec. 1.21-4(a)(1).
40 Sec. 21(e)(6)(B) and Regs. Sec. 1.21-4(a)(2).
41 Regs. Sec. 1.21-4(a)(3).
42 Regs. Sec. 1.21-4(a)(4).
43 Sec. 21(e)(6).
44 Regs. Sec 1.21-4(b).
45 Sec. 21(b)(2)(B).
46 Sec. 21(b)(2)(C) and Regs. Sec. 1.21-1(e)(2)(i)(A).
47 Sec. 21(b)(2)(D) and Regs. Sec. 1.21-1(e)(2)(ii).
48 Regs. Sec. 1.21-1(d)(5).
49 Id.
50 Sec. 21(b)(2)(A) and Regs. Sec. 1.21-1(d)(6).
51 Regs. Sec. 1.21-1(d)(7).
52 Id.
53 Regs. Sec. 1.21-1(c)(1).
54 Regs. Sec. 1.21-1(a)(3).
55 Regs. Sec. 1.21-1(c)(2)(i).
56 Regs. Sec. 1.21-1(c)(2)(ii).
57 Id.
58 Regs. Sec. 1.21-1(c)(2)(iii).
