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Form 8812 online Kentucky: What You Should Know

These expenses may include: child care, education, medical expenses incurred for  the care of a child or dependent, and certain expenses incurred to make improvements  to a home for, or for the care of, a child or dependent or for the purchase and improvement of a home as a home, or a home in which a child participates in the activities of  an organization of a type recognized by the Federal Government, to the extent the  child participant agrees to meet the expenses. The deduction applies only if the amount of any  child care expenses the taxpayer claims is 2,500 or less for the 2023 calendar year. To make an adjusted gross income (AGI) of 80,000 or less (for married filing jointly or qualifying head of household couples), the  Tax Form 2555 (Form 1040), which is mailed to taxpayers, shows that the taxpayer was able to  provide for the needs of, pay for, and care for dependents to age 18 and provides an income  exemption of 3,000 (not includable in gross income) for each qualifying child. The taxpayer and the  dependents must have resided in Kentucky during at least 30 days before filing the form. For detailed information, read our full list of guide pages or check back often.

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