TAX SAVINGS FOR CHILDCARE

These charts compare two types of child-care tax benefits for families. One benefit is the Dependent Care Credit applied to a personal tax-return. The second benefit is the annual tax savings when an employee elects the Dependent Care Assistance Program (DCAP) offered by your employer.

If the dollar amount below is in parentheses, you would save more money using the Child Tax Credit. If the dollar amount is not in parentheses, your savings through the DCAP is greater than using the Child Tax Credit.

PARTICIPATING IN DCAP: Filing Jointly

Gross wages of Employee

1 dependent

2 dependent

Gross wages of Employee

1 dependent

2 dependent

and spouse

child under 13

children under 13

and spouse

child under 13

children under 13

$10,000

($580)

($1,617)

$50,000

$ 533

$ 133

$15,000

($218)

($618)

$70,000

$ 533

$ 133

$18,000

($57)

($24)

$80,000

$ 633

$ 133

$20,000

$ 563

$ 397

$90,000

$1,033

$ 633

$22,000

$1,082

$ 686

$110,000

$1,033

$ 633

$25,000

$1,142

$ 786

$130,000

$1,283

$ 883

$30,000

$ 872

$1,216

$150,000

$1,183

$1,033

$35,000

$ 657

$ 716

$170,000

$1,183

$ 783

$40,000

$ 473

$ 389

$190,000

$ 873

$ 473

$43,000

$ 503

$ 83

$210,000

$1,123

$ 693

PARTICIPATING IN DCAP: Filing as Head of Household

Gross wages of Employee

1 dependent

2 dependent

Gross wages of Employee

1 dependent

2 dependent

and spouse

child under 13

Children under 13

and spouse

child under 13

children under 13

$10,000

($580)

($1,617)

$50,000

$ 533

$133

$15,000

($117)

($485)

$70,000

$1,033

$633

$18,000

$ 263

$ 497

$80,000

$1,283

$883

$20,000

$ 781

$ 686

$90,000

$1,283

$883

$22,000

$ 852

$ 686

$110,000

$ 723

$573

$25,000

$ 824

$ 786

$130,000

$ 873

$473

$30,000

$1,122

$ 718

$150,000

$ 873

$473

$35,000

$ 547

$ 935

$170,000

$ 873

$473

$40,000

$ 473

$ 88

$190,000

$1,207

$849

$43,000

$ 503

$ 83

$210,000

$1,207

$849

The Cafeteria Plan Company, a division of Retirement Strategies, LLC

500 4th Street NW, Suite 301, Albuquerque, NM 87102

505-822-9300