§21. Expenses for household and dependent care services necessary for gainful employment — Inbound Citations
26 U.S.C. § 21
Implementing Regulations (Code of Federal Regulations)
Statutory authority for 3772 regulations in the Code of Federal Regulations.
Code of Federal Regulations Citations
Cited by 2 regulations in the Code of Federal Regulations.
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(a) The following definitions apply to this section:Dependent care costs. Dependent care costs mean expenses for the care of a qualifying individual (as defined in 26 U.S.C. 21(b)).Official. An official is a person who is or was a member of the board of directors, credit committee or supervisory committee, or other volunteer committee established by the board of directors.
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(iii) Subsidies provided to DoD civilian employees may qualify for exclusion from gross income, provided the specific program used qualifies under 26 U.S.C. 129(d) and the employee receives the subsidy for an eligible purpose on behalf of an eligible child as described in 26 U.S.C. 21(a) and 21(b). Subsidies in excess of the excludable amounts will be treated as gross income under 26 U.S.C. 61. Employees are advised to consult with a qualified tax expert with questions or concerns related to taxability of child care subsidies.
United States Code Citations
Cited by 15 provisions in release 119-102.
Citations to 26 U.S.C. § 21 as a whole
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(II) not be claimed as an employment-related expense for the purposes of the credit provided under section 21 of title 26.
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(e) Any expense allowed as a credit under section 21 shall not be treated as an expense paid for medical care.
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(iv) Section 21 (relating to standards for marketing), including inaccurate completion of medical histories, other than sections 21C(1) and 21C(6) thereof, except that—(I) in addition to such requirements, no person shall, in selling or offering to sell a qualified long-term care insurance contract, misrepresent a material fact; and(II) no such requirements shall include a requirement to inquire or identify whether a prospective applicant or enrollee for long-term care insurance has accident and sickness insurance.
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(A) any excess of the sum of the credits allowable under sections 21 by reason of subsection (g) thereof, 24 by reason of subsections (d) and (i)(1) thereof, 25A by reason of subsection (i) thereof, 32, 34, 35, 36, 36B, 6428, 6428A, 6428B, and 7527A over the tax imposed by subtitle A (determined without regard to such credits), and
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(H) an omission of a correct TIN required under section 21 (relating to expenses for household and dependent care services necessary for gainful employment) or section 151 (relating to allowance of deductions for personal exemptions),
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(L) the inclusion on a return of a TIN required to be included on the return under section 21, 24, 32, 6428, or 6428A if—(i) such TIN is of an individual whose age affects the amount of the credit under such section, and
Citations to §21(b)(2)
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(1) The term “dependent care assistance” means the payment of, or provision of, those services which if paid for by the employee would be considered employment-related expenses under section 21(b)(2) (relating to expenses for household and dependent care services necessary for gainful employment).
Citations to §21(d)(2)
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(2) For purposes of paragraph (1), the provisions of section 21(d)(2) shall apply in determining the earned income of a spouse who is a student or incapable of caring for himself.