The California Form 3506 is a tax form used to claim the Child and Dependent Care Expenses Credit for the taxable year. This credit is designed to assist families with the costs associated with child and dependent care, making it easier for parents to work or pursue education. To benefit from this credit, individuals must complete the form accurately and attach it to their California tax return.
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The California Form 3506 is essential for taxpayers seeking to claim the Child and Dependent Care Expenses Credit. This form must be attached to your California income tax return, whether you are filing Form 540, 540A, or Long Form 540NR. It is specifically designed to capture information about unearned income and funds received during the taxable year, as well as detailed information about the care providers who delivered services in California. Taxpayers must provide names, addresses, and identification numbers for each care provider, ensuring that only eligible expenses qualify for the credit. Additionally, the form requires information about qualifying persons, such as their social security numbers and dates of birth, to determine the percentage of qualified expenses incurred. The form also addresses dependent care benefits received, guiding taxpayers on how to report these amounts accurately. Completing the California Form 3506 accurately is crucial, as it directly impacts the amount of credit you may receive, ultimately affecting your tax liability.
TAXABLE YEAR
CALIFORNIA FORM
2009
Child and Dependent Care Expenses Credit
3506
Attach to your California Form 540, 540A, or Long Form 540NR.
Name(s) as shown on return
SSN or ITIN
-
Part I Unearned Income and Other Funds Received in 2009. See instructions.
SOURCE OF INCOME/FUNDS
AMOUNT
Part II Persons or Organizations Who Provided the Care in California – You must complete this part. See instructions.
1Enter the following information for each person or organization that provided care in California. Only care provided in California qualifies for the credit. If you need more space, attach a separate sheet.
Provider
a. Care provider’s name
b. Care provider’s address
(number, street, apt. no., city, state,
and ZIP Code)
c.
Care provider’s telephone number
(
)
d.
Is provider a person or organization?
Person Organization
Person
Organization
e.
Identification number (SSN or FEIN)
f.Address where care was provided (number, street, apt. no., city, state, and ZIP Code) PO Box not acceptable.
g. Amount paid for care provided
Did you receive dependent care benefits?
No. Complete Part III below.
Yes. Complete Part IV on Side 2 before you complete Part III.
Part III Credit for Child and Dependent Care Expenses
2Information about your qualifying person(s). See instructions.
(a)
(b)
(c)
(d)
(e)
Qualifying person’s name
Qualifying person’s
Percentage of
Qualified expenses you
social security number (SSN)
date of birth
physical custody
incurred and paid in 2009 for
(See instructions)
(DOB – mm/dd/yyyy)
the qualifying person’s
First
Last
or if disabled
care in California
DOB:_____________
Disabled Yes
3Add the amounts in column (e) of line 2. Do not enter more than $3,000 for one qualifying person or $6,000 for two
or more qualifying persons. If you completed Side 2, Part IV, enter the amount from line 34 . . . . . . . . . . . . . . . . . . . .
4 Enter YOUR earned income. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nonresidents: Enter only your earned income from California sources. If you do not have earned income from California sources, stop, you do not qualify for the credit. Military servicemembers, see instructions.
Part-year residents: Enter the total of (1) your earned income from California sources received while you were a nonresident and (2) all earned income received while you were a resident. Military servicemembers, see instructions.
5If married or an RDP filing a joint return, enter YOUR SPOUSE’S/RDP’s earned income. (If your spouse/RDP was a
student or was disabled, see the instructions.) If not filing a joint return, enter the amount from line 4 . . . . . . . . . . . .
Nonresidents: Enter only your spouse’s/RDP’s earned income from California sources. If your spouse/RDP does not have earned income from California sources, stop, you do not qualify for the credit. Military servicemembers, see line 4 instructions. Part-year residents: Enter the total of (1) your spouse’s/RDP’s earned income from California sources received while he or she was a nonresident and (2) all earned income your spouse/RDP received while he or she was a resident. Military servicemembers, see line 4 instructions.
6 Enter the smallest of line 3, line 4, or line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Enter the decimal amount shown in the chart on page 4 of the instructions for line 7 . . . . . . . . . . . . . . . . . . . . . . . . . .
8Multiply line 6 by the decimal amount on line 7. Enter the amount here and on Form 540/540A; line 77;
or Long Form 540NR, line 87
9
Enter the decimal amount listed in the chart on page 4 of the instructions for line 9
10
Multiply the amount on line 8 by the decimal amount on line 9
11
Credit for prior year expenses paid in 2009. See instructions for line 11
12
Add line 10 and line 11. Enter the amount here and on Form 540/540A, line 78; or Long Form 540NR, line 88
3
00
4
5
6
7
X. ___ ___
8
7251093
FTB 3506 2009 Side 1
Part IV Dependent Care Benefits
13Enter the total amount of dependent care benefits you received for 2009. This amount should be shown in box 10 of your Form(s) W-2. Do not include amounts that were reported to you as wages in box 1 of Form(s) W-2. If you were self-employed or a partner, include amounts you received under a dependent care assistance program from your
sole proprietorship or partnership
13
14
Enter the amount, if any, you carried over from 2008 and used in 2009 during the grace period
15
Enter the amount, if any, you forfeited or carried forward to 2010
(
) 00
16
Combine line 13 through line 15
17Enter the total amount of qualified expenses incurred in 2009 for the
care of the qualifying person(s). See instructions
17
18
Enter the smaller of line 16 or line 17
19
Enter YOUR earned income
20If married or an RDP filing a joint return, enter YOUR SPOUSE’S/RDP’s earned income (if your spouse/RDP was a student or was disabled, see the instructions for line 5); if married or an RDP filing a separate return, see the instructions for the
amount to enter; all others, enter the amount from line 19
20
21 Enter the smallest of line 18, line 19, or line 20
21
22Enter $5,000 ($2,500 if married or an RDP filing separately and you were required
to enter your spouse’s/RDP’s earned income on line 20)
22
23Enter the amount from line 13 that you received from your sole proprietorship or partnership. If you did not receive
any amounts, enter -0-
. . . . . . . . . . . . . . . . . . . . .
23.
24
Subtract line 23 from line 16
25
Enter the smaller of line 21 or line 22
26
Deductible benefits. Enter the smallest of line 21, line 22, or line 23
.
27
Excluded benefits. Subtract line 26 from line 25. If zero or less, enter -0-
28
Taxable benefits. Subtract line 27 from line 24. If zero or less, enter -0-
29
Enter $3,000 ($6,000 if two or more qualifying persons)
30
Add line 26 and line 27
30.
31
Subtract the amount on line 30 from the amount on line 29. If zero or less, stop. You do not qualify for the credit.
Exception – If you paid 2008 expenses in 2009, see instructions for line 11
32
Complete Side 1, Part III, line 2. Add the amounts in column (e) and enter the total here
33
Enter the amount from your federal Form 2441, Part III, line 34
33.
34
Enter the smaller of line 31, line 32, or line 33. Also, enter this amount on Side 1, Part III, line 3 and
complete line 4 through line 12
34.
Worksheet – Credit for 2008 Expenses Paid in 2009
1.
Enter your 2008 qualified expenses paid in 2008. If you did not claim the credit for these expenses on your 2008
return, get and complete a 2008 form FTB 3506 for these expenses. You may need to amend your 2008 return
. . .
. . . .
. 1.____________________
2.
Enter your 2008 qualified expenses paid in 2009
. 2.____________________
3.
Add the amounts on line 1 and line 2
. 3.____________________
4.
Enter $3,000 if care was for one qualifying person ($6,000 for two or more)
. 4.____________________
5.
Enter any dependent care benefits received for 2008 and excluded from your income
(from your 2008 form FTB 3506, Part IV, line 28)
. 5.____________________
6.
Subtract amount on line 5 from amount on line 4 and enter the result
. 6.____________________
7.
Compare your and your spouse’s/RDP’s earned income for 2008 and enter the smaller amount
. 7.____________________
8.
Compare the amounts on line 3, line 6, and line 7 and enter the smallest amount
. 8.____________________
9.
Enter the amount from your 2008 form FTB 3506, Side 1, Part III, line 6
. 9.____________________
10.
Subtract amount on line 9 from amount on line 8 and enter the result. If zero or less, stop here. You cannot increase
your credit by any previous year’s expenses
. 10.____________________
11.
Enter your 2008 federal adjusted gross income (AGI) (from your 2008 Form 540/540A, line13;
or Long Form 540NR, line 13)
. 11.____________________
12.
2008 federal AGI decimal amount (from 2008 form FTB 3506, instructions for line 7)
. 12.______ . ______ ______
13.
Multiply line 10 by line 12
. 13.____________________
14.
2008 California AGI decimal amount (from 2008 form FTB 3506, instructions for line 9)
. 14.______ . ______ ______
15.
Multiply line 13 by line 14. Enter the result here and on your 2009 form FTB 3506, Side 1, Part III, line 11
. 15.____________________
Side 2 FTB 3506 2009
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