The nurse is responsible for the medical and emotional well-being of her patients. According to the Joint Commission, homebound patients are prone to depression and feelings of isolation, but home care nurses counteract these emotional pitfalls by providing companionship.
The dependent care spending account maximum is set by statute and is not subject to inflation-related adjustments. Consequently, the 2016 dependent care spending account maximum continues to be limited to the smallest of the following amounts: $5,000 if the employee is married and filing a joint return or if the employee is a single parent ($2,500 if the employee is married but filing separately);
Once you determine your allowable expense amount, your actual credit is limited to a percentage of that figure. So, regardless of how much you pay, the potential maximum child- and dependent-care credit is $1,050 (35% of $3,000) for the care of 1 person, twice that for 2 or more. Depending upon your income, the percentage range drops from 35% to 20% of your allowable care costs. The 35% rate is only for lower-income taxpayers.