Form 2441 Child and Dependent Care Expenses

Form 2441 is used to claim the child and dependent care credit. It provides instructions and guidelines for completing the form and determining eligibility for the credit. The form requires information about the care providers, qualifying persons, and expenses incurred in 2018. It also includes calculations to determine the credit amount based on earned income and qualified expenses. The form must be attached to Form 1040 or Form 1040NR.

Form 2441
Department of the Treasury
Internal Revenue Service (99)
Child and Dependent Care Expenses
▶ Attach to Form 1040 or Form 1040NR.
▶ Go to www.irs.gov/Form2441 for instructions and the
latest information.
. . . . . . . . . .
1040
2441
◀
1040NR
OMB No. 1545-0074
2018
Attachment
Sequence No.21
Name(s) shown on return Your social security number
You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you mee
requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this bo
Persons or Organizations Who Provided the Care—You must complete this part.
(If you have more than two care providers, see the instructions.)
Part I
1 (a) Care provider’s
name
(b) Address
(number, street, apt. no., city, state, and ZIP code)
(c) Identifying number
(SSN or EIN)
(d) Amount paid
(see instructions)
Did you receive
dependent care benefits?
No ▶ Complete only Part II below.
Yes ▶ Complete Part III on the back next.
Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule
(Form 1040), line 60a; or Form 1040NR, line 59a.
Part II Credit for Child and Dependent Care Expenses
2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.
(a) Qualifying person’s name
First Last
(b) Qualifying person’s social
security number
(c) Qualified expenses you
incurred and paid in 2018 for the
person listed in column (a)
3 Add the amounts in column (c) of line 2. Don’t enter more than $3,000 for one qualifying
person or $6,000 for two or more persons. If you completed Part III, enter the amount
from line 31. . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Enter your earned income. See instructions. . . . . . . . . . . . . . . 4
5 If married filing jointly, enter your spouse’s earned income (if you or your spouse was a
student or was disabled, see the instructions); all others, enter the amount from line 4. 5
6 Enter the smallest of line 3, 4, or 5. . . . . . . . . . . . . . . . . . 6
7 Enter the amount from Form 1040, line 7; or Form
1040NR, line 36 . . . . . . . . . . . . . 7
8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7
If line 7 is:
Over
But not
over
Decimal
amount is
$0—15,000 .35
15,000—17,000 .34
17,000—19,000 .33
19,000—21,000 .32
21,000—23,000 .31
23,000—25,000 .30
25,000—27,000 .29
27,000—29,000 .28
If line 7 is:
Over
But not
over
Decimal
amount is
$29,000—31,000 .27
31,000—33,000 .26
33,000—35,000 .25
35,000—37,000 .24
37,000—39,000 .23
39,000—41,000 .22
41,000—43,000 .21
43,000—No limit .20
8 X .
9 Multiply line 6 by the decimal amount on line 8. If you paid 2017 expenses in 2018, see
the instructions . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 Tax liability limit. Enter the amount from the Credit
Limit Worksheet in the instructions.. . . . . . 10
11 Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10
here and on Schedule 3 (Form 1040), line 49; or Form 1040NR, line 47 .. . . . . . 11
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441(2018)
Lil Tigers Daycare
1115 S. Garrison
St.. Mucine 987654321 11600 00
Patrick Weaver 789564321 5800 00
Ashley Weaver 888991234 5800 00
6000 00
133000 00
26000 00
26000 00
26000 00
29
7540 00
7540 00

Form 2441 (2018) Page 2
Part III Dependent Care Benefits
12 Enter the total amount of dependent care benefits you received in 2018. Amounts you
received as an employee should be shown in box 10 of your Form(s) W-2. Don’t include
amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a
partner, include amounts you received under a dependent care assistance program from
your sole proprietorship or partnership .. . . . . . . . . . . . . . . . . 12
13 Enter the amount, if any, you carried over from 2017 and used in 2018 during the grace
period. See instructions .. . . . . . . . . . . . . . . . . . . . . . 13
14 Enter the amount, if any, you forfeited or carried forward to 2019. See instructions. . . 14 ( )
15 Combine lines 12 through 14. See instructions. . . . . . . . . . . . . . . 15
16 Enter the total amount of qualified expenses incurred
in 2018 for the care of the qualifying person(s). . . 16
17 Enter the smaller of line 15 or 16 .. . . . . . . 17
18 Enter your earned income. See instructions .. . . 18
19 Enter the amount shown below that applies
to you.
• If married filing jointly, enter your
spouse’s earned income (if you or your
spouse was a student or was disabled,
see the instructions for line 5).
• If married filing separately, see
instructions.
• All others, enter the amount from line 18.
}. . . 19
20 Enter the smallest of line 17, 18, or 19 .. . . . . 20
21 Enter $5,000 ($2,500 if married filing separately and
you were required to enter your spouse’s earned
income on line 19).. . . . . . . . . . . . 21
22 Is any amount on line 12 from your sole proprietorship or partnership?
No. Enter -0-.
Yes. Enter the amount here. . . . . . . . . . . . . . . . . . . . 22
23 Subtract line 22 from line 15. . . . . . . . . 23
24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on
the appropriate line(s) of your return. See instructions .. . . . . . . . . . . . 24
25 Excluded benefits. If you checked “No” on line 22, enter the smaller of line 20 or 21.
Otherwise, subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter -0-. 25
26 Taxable benefits. Subtract line 25 from line 23. If zero or less, enter -0-. Also, include this
amount on Form 1040, line 1; or Form 1040NR, line 8. On the dotted line next to Form
1040, line 1; or Form 1040NR, line 8, enter “DCB”. . . . . . . . . . . . . . 26
To claim the child and dependent care
credit, complete lines 27 through 31 below.
27 Enter $3,000 ($6,000 if two or more qualifying persons). . . . . . . . . . . . 27
28 Add lines 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Subtract line 28 from line 27. If zero or less, stop. You can’t take the credit.
Exception. If you paid 2017 expenses in 2018, see the instructions for line 9. . . . . 29
30 Complete line 2 on the front of this form. Don’t include in column (c) any benefits shown
on line 28 above. Then, add the amounts in column (c) and enter the total here.. . . . 30
31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form
and complete lines 4 through 11 .. . . . . . . . . . . . . . . . . . . 31
Form 2441(2018)
11600 00
133000 00
26000 00
26000 00
5000 00
✔
0 0
0 0
5000 00
0 0
0 0
6000 00
5000 00
0 0
11600 00
6000 00