Dependent care assistance payments incurred by an employer for dependent care assistance under a written plan are excluded from ... services that if paid for by the employee would be considered employment-related expenses under the child care credit rules, ... the name, address, and taxpayer identification number of the service provider (only name and address for tax-exempt providers) (Code Sec.
Title | : | Research Institute Master Federal Tax Manual |
Author | : | |
Publisher | : | - 1990 |
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