Last Updated : January 14, 2009
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Form 2441

Child and Dependent Care Expenses

If taxpayer paid someone to care for his child or other qualifying person so taxpayer (and spouse if filing a joint return) could work or look for work in 2006, the taxpayer may be able to take credit for child and dependent care expenses.

Part 1 – Persons or Organizations Who Provided the Care

Line 1: Care Providers’ Information
Complete column (a) through (d) on line 1 for each person or organization that provide the care.

Column (a) and (b): Enter the care provider’s name and address.

Column (c): If the care provide is an individual, enter his or her SSN. Otherwise, enter the provider’s EIN. If the provider is tax-exempt organization, enter “Tax-exempt” in Column (c).

Column (d): Enter the total amount actually paid in 2006 to the care provider. Also, include amounts taxpayer’s employer paid to a third party on his behalf. It does not matter when the expenses were incurred. Do not reduce this amount by any reimbursement received.

Part 2 – Credit for Child and Dependent Care Expenses

Line 2: Qualifying Persons’ information

Column (a): Enter each qualifying person’s name.

Column (b): Enter the qualifying person’s SSN. The Name and SSN entered should agree with person’s Social Security Card. If the person was born and died in 2006 and did not have SSN, enter “Died” in this column.

Column (c): Enter the qualified expenses incurred by taxpayer and paid in 2006 for the person listed in column (a). Prepaid expenses are treated as paid in the ear the care is provided. Do not include qualified expenses

  • Incurred in 2006 but did not pay until 2007. These expenses can be used to increase credit for 2007.
  • Incurred in 2005 but did not pay until 2006.
  • Prepaid in 2006 for care to be provided in 2007. It can only be used to figure credit for 2007.

Line 3:
Line 3 equals to total of amount entered in column (c) of line 2. But is should not be more than $3000 for one qualifying persons and $ 6000 for two or more persons.

So it will be lowest of the total amount paid for qualifying expenses, or $3000 for one qualifying persons or $6000 for two or more qualifying persons.

Line 4:
The program calculates the taxpayer’s earned income on the basis of information entered in this return. For further information see the instruction of Form 2441 given by IRS.

Line 5:
The program enters automatically the earned income of spouse if filing status is married filing jointly. If the spouse was a full-time student or a disabled during 2006, complete worksheet given at the bottom of this form.

For all others, program will enter amount from line 4.

Line 6:
Program will enter the smaller of line 3, 4, or 5 on this line.

Line 7:
Program enters the amount of AGI from respective lines of Form 1040 or Form 1040NR.

Line 8:
Program enters the decimal amount on the base of amount on line 7. For detail see the Form PDF of Form 2441 provided by IRS.

Line 9:
Programs enters amount on line 9 by multiplying line 6 to line 8.

Line 10:
The program enters amount on line 10 from line 46 of form 1040(line 43 of 1040NR) deducted by line 47(line 44 of 1040NR).

Worksheet for Income Considered Earned by Disabled or Student Spouse

Use this worksheet to calculate the amount of income considered earned by disabled or student spouse.

Part 3 – Dependent Care Benefits:

Line 12:
Row 1: Program enters amount on this line from line 10 all form W-2.
Row 2: Program enters amount on this line from Schedule k-1 p/s.
Row 3: If taxpayer was self employed enter amount received from sole proprietorship.

Line 13:
Enter on this line the amount taxpayer carried forward and used in 2006 during a grace period.

If taxpayer had an employer-provided dependent care plan, his employer may have permitted him to carry forward any unused amount from 2005 to use during a grace period in 2006.

Line 14:
If taxpayer had an employer-provided dependent care plan, enter on this line the total of the following amounts included on line 12;

  • Any amounts forfeited by taxpayer. He forfeited an amount if did not receive it because he did not incur the expenses. Do not include amounts you expect to receive at a future date.
  • Any amount taxpayer did not receive but are permitted by taxpayer’s employer to carry forward and use in the next year during a grace period.

Line 16:
Enter the total of all qualified expenses incurred in 2006 for the care of qualifying persons. It does not matter when the expenses were paid.

Line 18:
Program calculates earned income on the base of filing status and other income information entered. Double click on this line to show the links form where amount comes on this line.

The amount of earned income is required for figuring the amount of dependent care benefits taxpayer are able to exclude or deduct from his income.

Line 21:
Program enters the amount from K-1 P/S Worksheets, and the sole proprietorship benefits taxpayer entered on line 12, if any.

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