[Pitty]

Hi All,

I have several questions about rules for the Tax deduction when recruiting a "Assistante Maternelle" to take care of my son in her place with few other children 4 days aweek.

First of all, My son is French, Not a U.S. Alien resident and as I checked in form 1040 instructions (Line 6c) he is considered a Qualifying child but Not Dependent.

1-Can Iask for Tax deduction regarding his day care expenses if he is not a dependent?

2-Besides this fact that myson is not considered my dependent, my "Assistant Maternelle" is considered my Employee within French Laws. But for U.S. Tax purposes, should i declare that i have a business and she is my employee? or as an Independent Contractor?
3-I pay 50% of "Patronal Charges" and 50% is paid by the S.S. Should I declare that i pay for her obligatory health insurance because patronal charges comprise obligatory health insurance or not?

4-which forms to look up in these cases?
Thanks

Pitty

 

[Bevdeforges]

OK, as this concerns US taxes, you may need to ask this question over in the Expat Tax section (or I can move this over there). But it would help to have a couple further bits of information.

I'm assuming you're a US citizen, which is why you're filing US taxes in the first place. You say your son is French, but does he have dual nationality (i.e. US and French)?

Take a look here for some IRS information on the Child Care credit: https://www.irs.gov/Credits-&-Deductions/Individuals/Child-and-Dependent-Care-Credit especially Publication 503.

But I don't think you should claim to have a business if you don't. (That could bring in additional issues, particularly involving your need to pay "self employment tax" which is basically US social security.)
Cheers,
Bev

 

[Carlene]

I'm an assistante maternelle, but since I don't know anything about how the parents deal with the taxes, I am of no use! But I agree with Bev, you are an employer but you are not a business. For me this is like if in the US you hire a maid or gardener. You are their boss, but you are not a business. Shouldn't this fall under certain childcare expenses on the taxes?

 

[Pitty]

Thank you
could you please move my thread to US tax section of the forum?
My son doesn't have double nationality and as you said i should not declare a business for my out of home nanny.

 

[Bevdeforges]

This thread has been moved from the France section. As it concerns the child credit/deductions for US taxes, it has been moved here.
Cheers,
Bev

 

[Bevdeforges]

This thread has been moved from the France section. As it concerns the child credit/deductions for US taxes, it has been moved here.
Cheers,
Bev