IRS Form 2441 "Child and Dependent Care Expenses"

What Is Form 2441?

IRS Form 2441, Child and Dependent Care Expenses, is an application developed especially for those taxpayers who have paid someone to care for their child or another qualifying person so they could work or look for work. The purpose of the application is to let taxpayers apply to receive credit for child and dependent care expenses. The document was issued by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury - and was revised in 2019.

Check the official IRS-issued instructions before completing and submitting the form. Download a fillable version of IRS Form 2441 through the link below or browse more documents in our library of IRS Forms.

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How to Fill out IRS Form 2441?

IRS Form 2441 is comprised of three parts:

  1. Part I - Persons or Organizations Who Provided the Care. In the first part, the filer must indicate information about an entity or individual who provided the care. In order to do that, the filer must know a care provider's name, address, identifying number (employer identifying number or social security number), and the amount of money paid to them. If the filer does not have this kind of information, then for obtaining it they should use IRS Form W-10, Dependent Care Provider's Identification and Certification, which was developed by the IRS specifically for these purposes.
  2. Part II - Credit for Child and Dependent Care Expenses. This part is dedicated to several topics, such as information about the filer's qualifying person, earned income, amounts of money from different lines of the form, tax liability limit (the amount from the Credit Limit Worksheet), etc. According to the Form 2441 instructions, a qualifying person is:
    • Any child under age 13 whom the filer can claim as a dependent. If the child turned 13 during the year, the child is a qualifying person for the part of the year they were under age 13;
    • The filer's disabled spouse who wasn't physically or mentally able to care for their self;
    • Any disabled person who wasn't physically or mentally able to care for themselves whom the filer claim as a dependent or could claim as a dependent. However, this statement has exceptions. Such as:
    • The disabled person had a gross income of $4,200 or more,
    • The disabled person filed a joint return,
    • The filer (or filer's spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2019 return.
  3. According to the instructions for Line 10, when figuring out their Credit Limit the filer must fill in the worksheet presented in the Form 2441 instructions.
  4. Part III - Dependent Care Benefits. The last part is supposed to be filled out if an applicant has received Dependent Care Benefits before. Here they must indicate the total amount of care benefits received in 2019, the amount forfeited or carried forward to 2020, deductible benefits, excluded benefits, taxable benefits, etc.
  5. For all of the numbers that are supposed to be counted by the filer, the IRS provides formulas under each line specifically or provides directions and links to other lines of the form, where the filer can find useful information.
  6. Generally, married people are supposed to fill out the application jointly, however, if the filer claims the credit and their filing status is married filing separately, there are certain requirements in the form instructions that they must meet in order to be considered unmarried for the purpose of the form.
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Download IRS Form 2441 "Child and Dependent Care Expenses"

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2441
OMB No. 1545-0074
Child and Dependent Care Expenses
1040
Form
2018
. . . . . . . . . .
1040NR
Attach to Form 1040 or Form 1040NR.
2441
Department of the Treasury
Go to www.irs.gov/Form2441 for instructions and the
Attachment
21
Internal Revenue Service (99)
latest information.
Sequence No.
Your social security number
Name(s) shown on return
You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the
requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this box.
Part I
Persons or Organizations Who Provided the Care—You must complete this part.
(If you have more than two care providers, see the instructions.)
1
(a) Care provider’s
(b) Address
(c) Identifying number
(d) Amount paid
name
(number, street, apt. no., city, state, and ZIP code)
(SSN or EIN)
(see instructions)
No
Complete only Part II below.
Did you receive
dependent care benefits?
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 4
(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.
(c) Qualified expenses you
(b) Qualifying person’s social
(a) Qualifying person’s name
incurred and paid in 2018 for the
security number
Last
person listed in column (a)
First
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 .
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3
4
Enter your earned income. See instructions
4
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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
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5
6
Enter the smallest of line 3, 4, or 5
6
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7
Enter the amount from Form 1040, line 7; or Form
1040NR, line 36 .
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7
8
Enter on line 8 the decimal amount shown below that applies to the amount on line 7
If line 7 is:
If line 7 is:
But not
Decimal
But not
Decimal
Over
over
amount is
Over
over
amount is
$0—15,000
.35
$29,000—31,000
.27
15,000—17,000
.34
31,000—33,000
.26
X
8
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17,000—19,000
.33
33,000—35,000
.25
19,000—21,000
.32
35,000—37,000
.24
21,000—23,000
.31
37,000—39,000
.23
23,000—25,000
.30
39,000—41,000
.22
25,000—27,000
.29
41,000—43,000
.21
27,000—29,000
.28
43,000—No limit
.20
9
Multiply line 6 by the decimal amount on line 8. If you paid 2017 expenses in 2018, see
the instructions .
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9
10
Tax liability limit. Enter the amount from the Credit
Limit Worksheet in the instructions.
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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 .
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11
2441
For Paperwork Reduction Act Notice, see your tax return instructions.
Form
(2018)
Cat. No. 11862M
2441
OMB No. 1545-0074
Child and Dependent Care Expenses
1040
Form
2018
. . . . . . . . . .
1040NR
Attach to Form 1040 or Form 1040NR.
2441
Department of the Treasury
Go to www.irs.gov/Form2441 for instructions and the
Attachment
21
Internal Revenue Service (99)
latest information.
Sequence No.
Your social security number
Name(s) shown on return
You cannot claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the
requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this box.
Part I
Persons or Organizations Who Provided the Care—You must complete this part.
(If you have more than two care providers, see the instructions.)
1
(a) Care provider’s
(b) Address
(c) Identifying number
(d) Amount paid
name
(number, street, apt. no., city, state, and ZIP code)
(SSN or EIN)
(see instructions)
No
Complete only Part II below.
Did you receive
dependent care benefits?
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 4
(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.
(c) Qualified expenses you
(b) Qualifying person’s social
(a) Qualifying person’s name
incurred and paid in 2018 for the
security number
Last
person listed in column (a)
First
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 .
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3
4
Enter your earned income. See instructions
4
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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
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5
6
Enter the smallest of line 3, 4, or 5
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7
Enter the amount from Form 1040, line 7; or Form
1040NR, line 36 .
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7
8
Enter on line 8 the decimal amount shown below that applies to the amount on line 7
If line 7 is:
If line 7 is:
But not
Decimal
But not
Decimal
Over
over
amount is
Over
over
amount is
$0—15,000
.35
$29,000—31,000
.27
15,000—17,000
.34
31,000—33,000
.26
X
8
.
17,000—19,000
.33
33,000—35,000
.25
19,000—21,000
.32
35,000—37,000
.24
21,000—23,000
.31
37,000—39,000
.23
23,000—25,000
.30
39,000—41,000
.22
25,000—27,000
.29
41,000—43,000
.21
27,000—29,000
.28
43,000—No limit
.20
9
Multiply line 6 by the decimal amount on line 8. If you paid 2017 expenses in 2018, see
the instructions .
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9
10
Tax liability limit. Enter the amount from the Credit
Limit Worksheet in the instructions.
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.
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 .
.
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.
.
.
.
11
2441
For Paperwork Reduction Act Notice, see your tax return instructions.
Form
(2018)
Cat. No. 11862M
2
Form 2441 (2018)
Page
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 .
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13 Enter the amount, if any, you carried over from 2017 and used in 2018 during the grace
period. See instructions .
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14 (
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14 Enter the amount, if any, you forfeited or carried forward to 2019. See instructions
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15 Combine lines 12 through 14. See instructions .
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15
16 Enter the total amount of qualified expenses incurred
in 2018 for the care of the qualifying person(s) .
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16
17 Enter the smaller of line 15 or 16 .
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18 Enter your earned income. See instructions .
18
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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).
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19
• If married filing separately, see
instructions.
• All others, enter the amount from line 18.
20 Enter the smallest of line 17, 18, or 19 .
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21 Enter $5,000 ($2,500 if married filing separately and
you were required to enter your spouse’s earned
income on line 19) .
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22 Is any amount on line 12 from your sole proprietorship or partnership?
No. Enter -0-.
Yes. Enter the amount here
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23 Subtract line 22 from line 15 .
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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 .
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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” .
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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)
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28 Add lines 24 and 25 .
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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 .
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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.
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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 .
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2441
Form
(2018)
Page of 2