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);
Dependent Care Credit. After choosing to itemize your deductions, you may claim the Child and Dependent Care credit on Form 1040, 1040A or 1040NR.The IRS places a dollar limit on the amount of expenses paid for the year to claim the credit.For tax year 2012, the dollar limit is $3,000 for one qualifying child and $6,000 for two or more qualifying children.ou may include dependent care payments to relatives. However, you may not claim the credit for payments made to anyone whom you or your spouse can claim as a dependent on your federal tax returns.