Your employer can tell you whether your benefit plan qualifies. Statement for employee. When figuring your exclusion, subtract any forfeitures from the total dependent care benefits reported by your employer. Forfeitures do not include amounts that you expect to receive in the future. Effect of exclusion.
Earned income is defined under Earned Income Test, earlier.
Use only your income in figuring the earned income limit. If your spouse died during the year and you file a joint return as a surviving spouse, you are not considered married for purposes of the earned income limit. Use only your income in figuring the earned income limit. Community property laws. You should disregard community property laws when you figure earned income for this credit.