Form W-10 (often searched as w10) is the Internal Revenue Service (IRS) form you use to get the correct name, address and taxpayer identification number (TIN) from each person or organization that provides care for your child or other dependent. You need that information if you plan to claim the credit for child and dependent care expenses or receive benefits under your employer's dependent care plan. On this page you can fill out Form W-10 online on FillingPDF and download or print the completed PDF. The IRS publishes the original form at irs.gov.
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What is W-10?
Form W-10, Dependent Care Provider's Identification and Certification, is the IRS form used to collect a care provider's name, address and taxpayer identification number (TIN), with the provider's signed certification that those details are correct.
The form has two parts. In Part I, the individual or organization providing the care enters its name, address and TIN and signs a certification under penalties of perjury that the information is correct. In Part II, the person requesting the information writes their own name and address, but only when they are leaving the form with the provider to be returned later.
The information is needed because you must show the correct name, address and TIN of each care provider on Form 2441, Child and Dependent Care Expenses. The IRS uses the provider's TIN to identify the provider and verify the accuracy of the provider's return and yours.
Form W-10 is one of several ways to gather this information. The IRS instructions list other acceptable records under due diligence, so you are not required to use this form. The form is not filed with your tax return: the first line of the form says to keep it for your records.
Who needs to file W-10?
You use Form W-10 if you must get a care provider's name, address and TIN and you choose this form to do it. The IRS instructions say you must obtain that information from each person or organization that provides care for your child or other dependent if either of these applies:
- you plan to claim a credit for child and dependent care expenses on Form 1040 or 1040-SR; or
- you receive benefits under your employer's dependent care plan.
The care provider completes Part I. For individuals and sole proprietors the TIN is a social security number (SSN). A nonresident or resident alien who does not have and is not eligible to get an SSN uses an individual taxpayer identification number (ITIN). Other entities use an employer identification number (EIN).
A provider that is a tax-exempt organization described in section 501(c)(3) and exempt under section 501(a) is not required to supply a TIN. It completes the name and address lines and writes "tax-exempt" in the TIN space.
You are not required to use Form W-10 itself: the other sources of the same information are listed in the due diligence rules.
When to file W-10
The triggering event is your plan to claim the credit for child and dependent care expenses on Form 1040 or 1040-SR, or your receipt of benefits under your employer's dependent care plan. In either case you must show the provider's correct name, address and TIN on Form 2441, so you need to collect them from each provider beforehand.
The form prints no separate due date and it is not filed with your return. If a provider does not have a TIN, the instructions say the provider should apply for one immediately. If a provider does not comply with your request, you must still report certain information on Form 2441; the Instructions for Form 2441 give the details.
Documents you need
- Form W-4, Employee's Withholding Certificate: keep a copy only if the provider is your household employee and gave you a properly completed Form W-4 to have income tax withheld.
- A copy of the provider's social security card: one of the records the IRS lists as proof of due diligence instead of Form W-10.
- A recently printed letterhead or printed invoice showing the provider's name, address and TIN: an alternative to Form W-10 under the due diligence rules.
- A copy of the statement your employer provided under the plan: applies only if the provider is your employer's dependent care plan.
How to fill out W-10
Print or type all entries
The form is marked "Please Print or Type". Enter every item clearly so the provider's information can be read and entered accurately on Form 2441.
Enter the provider's name
In Part I, enter the Name of dependent care provider. The individual or organization providing the care completes this part.
Enter the provider's TIN
Enter the Provider's taxpayer identification number: an SSN for individuals and sole proprietors, an ITIN for an alien not eligible for an SSN, or an EIN for other entities. A 501(c)(3) tax-exempt provider writes "tax-exempt" instead.
Check the SSN box if it applies
If the number you entered is a social security number, check the box beside the TIN.
Enter the provider's address
Enter the Address (number, street, and apt. no.), and then the City, state, and ZIP code of the dependent care provider.
Have the provider sign and date
The dependent care provider signs and dates the certification, which states under penalties of perjury that the name, address and TIN shown are correct.
Complete Part II if leaving the form
Only if you leave the form with the provider to return later, enter your name, street address, apt. no., city, state and ZIP code in Part II so it comes back to you.
Review, download and keep the PDF
Check that the name, address and TIN are complete and correct. Download or print the completed PDF from FillingPDF and keep it in your records; do not file it with your tax return.
How to submit W-10
Form W-10 is not submitted to the IRS. The form itself says: "Do NOT file Form W-10 with your tax return. Instead, keep it for your records."
- Hand it to the provider. Give the form to each care provider to complete and sign Part I.
- Leave it to be returned. If you leave the form with the provider to return later, complete Part II with your name, street address, apt. no., city, state and ZIP code so it comes back to you.
- Keep it. Keep the completed form in your records as proof of due diligence. It is one of the records the IRS instructions accept for that purpose.
- Report on Form 2441. Use the provider's name, address and TIN from the form when you complete Form 2441, Child and Dependent Care Expenses.
The IRS publishes the latest information at www.irs.gov/FormW10. FillingPDF lets you fill out and download the PDF; what happens next follows the steps above.
Common mistakes to avoid
- Filing Form W-10 with your tax return; the form says not to file it and to keep it for your records.
- Entering an incorrect name, address or TIN for the provider on Form 2441 and being unable to show due diligence; you could lose the credit or the exclusion for employer-provided benefits.
- Writing an SSN for a provider who is an organization, or an EIN for a sole proprietor; individuals and sole proprietors use an SSN, and other entities use an EIN.
- Forgetting to check the box when the number in the TIN space is a social security number.
- Having a 501(c)(3) provider leave the TIN space blank instead of writing "tax-exempt".
- Leaving the provider's signature and date off the certification in Part I.
- Completing Part II when you are not leaving the form with the provider to return to you later.
- Assuming an ITIN gives the provider Social Security benefits or changes employment or immigration status; the form says an ITIN is for tax use only.
Frequently asked questions
What is Form W-10 used for?
Form W-10 is used to get the correct name, address and taxpayer identification number from each person or organization that provides care for your child or other dependent. You need this information to complete Form 2441 when you claim the child and dependent care credit or receive employer dependent care benefits.
Do I file the w10 form with my tax return?
No. The form states: "Do NOT file Form W-10 with your tax return. Instead, keep it for your records." You use the provider's information from it to complete Form 2441, and the completed W-10 stays with your records as proof of due diligence.
Do I have to use Form W-10 to get my care provider's TIN?
No. The IRS instructions say you may use Form W-10 or any of the other sources listed under due diligence. Those include a copy of the provider's social security card, a recent letterhead or invoice showing name, address and TIN, or your employer's plan statement.
What TIN does a care provider enter on Form W-10?
Individuals and sole proprietors enter a social security number, a provider alien who cannot get an SSN enters an ITIN, and other entities enter an EIN. A 501(c)(3) tax-exempt organization writes "tax-exempt" instead of a TIN.
What happens if my provider will not give me a TIN?
You must still report certain information on Form 2441; the Instructions for Form 2441 give the details. A provider who fails to give a correct TIN can be penalized unless the failure is due to reasonable cause, and the penalty does not apply to a 501(c)(3) organization.
Can I lose the credit if the provider information is wrong?
Yes. You are not allowed the tax credit or the exclusion for employer-provided dependent care benefits if you report an incorrect name, address or TIN on Form 2441 and cannot show the IRS, on request, that you used due diligence to get the correct information.
When do I complete Part II of Form W-10?
Complete Part II only if you are leaving the form with the care provider to return to you later. In it you enter your own name, street address, apt. no., city, state and ZIP code, so the provider knows where to send the completed form.
Can I fill out Form W-10 online?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not send the form to the IRS or the provider; you keep it in your records as the IRS instructions direct.
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