2008 Department of the Treasury
Internal Revenue Service
Instructions for Form 2441
Child and Dependent Care Expenses
part of the year he or she was under looked for work. Child support
age 13. payments are not qualified expenses.
Purpose of Form • Your disabled spouse who is not Also, expenses reimbursed by a state
If you paid someone to care for your physically or mentally able to care for social service agency are not
child or other qualifying person so himself or herself. qualified expenses unless you
you (and your spouse if filing jointly) • Any disabled person who is not included the reimbursement in your
could work or look for work in 2008, physically or mentally able to care for income.
you may be able to take the credit for himself or herself whom you can
child and dependent care expenses. Generally, if you worked or actively
claim as a dependent (or could claim looked for work during only part of the
You (and your spouse if filing jointly) as a dependent except that the
must have earned income to take the period in which you incurred the
person had gross income of $3,500 expenses, you must figure your
credit. But see Spouse Who Was a or more or filed a joint return.) expenses for each day. However,
Student or Disabled on page 3. If you • Any disabled person who is not there are special rules for temporary
can take the credit, use Form 2441 to physically or mentally able to care for
figure the amount of your credit. absences or part-time work. See Pub.
himself or herself whom you could 503 for more details.
If you (or your spouse if filing claim as a dependent except that you
jointly) received any dependent care (or your spouse if filing jointly), could Household Services
benefits for 2008, you must use Form be claimed as a dependent on These are services needed to care
2441 to figure the amount, if any, of another taxpayer’s 2008 return. for the qualifying person as well as to
the benefits you may exclude from If you are divorced or separated, run the home. They include, for
your income on Form 1040, line 7, or see Special rule for children of example, the services of a cook,
Form 1040NR, line 8. You must divorced or separated parents below. maid, babysitter, housekeeper, or
complete Part III of Form 2441 before To find out who is a qualifying child cleaning person if the services were
you can figure the credit, if any, in and who is a dependent, see Pub. partly for the care of the qualifying
Part II. 501, Exemptions, Standard person. Do not include services of a
Additional information. See Pub. Deduction, and Filing Information. chauffeur or gardener.
503, Child and Dependent Care You can also include your share of
Expenses, for more details. To be a qualifying person, the the employment taxes paid on wages
! person must have lived with
you for more than half of
for qualifying child and dependent
Definitions CAUTION
2008.
care services.
Dependent Care Benefits Special rules may apply for Care of the Qualifying Person
Dependent care benefits include: TIP people who had to relocate Care includes the cost of services for
• Amounts your employer paid because of the Midwestern the qualifying person’s well-being and
directly to either you or your care storms, tornadoes, or flooding. For protection. It does not include the
provider for the care of your qualifying details, see Pub. 4492-B. cost of clothing or entertainment.
person(s) while you worked, Special rule for children of You can include the cost of care
• The fair market value of care in a divorced or separated parents. provided outside your home for your
daycare facility provided or Even if you cannot claim your child as dependent under age 13 or any other
sponsored by your employer, and a dependent, he or she is treated as qualifying person who regularly
• Pre-tax contributions you made your qualifying person if: spends at least 8 hours a day in your
under a dependent care flexible • The child was under age 13 or was home. If the care was provided by a
spending arrangement (FSA). physically or mentally not able to care dependent care center, the center
Your salary may have been for himself or herself, and must meet all applicable state and
reduced to pay for these benefits. If • You were the child’s custodial local regulations. A dependent care
you received dependent care benefits parent (the parent with whom the center is a place that provides care
as an employee, they should be child lived for the greater part of for more than six persons (other than
shown in box 10 of your 2008 2008). persons who live there) and receives
Form(s) W-2. Benefits you received The noncustodial parent cannot a fee, payment, or grant for providing
as a partner should be shown in box treat the child as a qualifying person services for any of those persons,
13 of your Schedule K-1 (Form 1065) even if that parent is entitled to claim even if the center is not run for profit.
with code O. the child as a dependent under the You can include amounts paid for
special rules for a child of divorced or items other than the care of your child
Qualifying Person(s) separated parents. (such as food and schooling) only if
A qualifying person is: the items are incidental to the care of
• A qualifying child under age 13 Qualified Expenses the child and cannot be separated
whom you can claim as a dependent. These include amounts paid for from the total cost. But do not include
If the child turned 13 during the year, household services and care of the the cost of schooling for a child in
the child is a qualifying person for the qualifying person while you worked or kindergarten or above. You can
Cat. No. 10842K
include the cost of a day camp, even • The qualifying person lived in your give information on the third party in
if it specializes in a particular activity, home more than half of 2008, and columns (a) through (d).
such as soccer. But do not include • You provided over half the cost of Column (c)
any expenses for sending your child keeping up your home.
to an overnight camp, summer If the care provider is an individual,
If you meet all the requirements to enter his or her social security
school, or a tutoring program. be treated as unmarried and meet number (SSN). Otherwise, enter the
Medical Expenses items 2 through 5 listed earlier, you provider’s employer identification
can take the credit or the exclusion. If number (EIN). If the provider is a
Some disabled spouse and you do not meet all the requirements
dependent care expenses may tax-exempt organization, enter
to be treated as unmarried, you “Tax-Exempt” in column (c).
qualify as medical expenses if you cannot take the credit. However, you
itemize deductions on Schedule A can take the exclusion if you meet U.S. citizens and resident aliens
(Form 1040). However, you cannot items 2 through 5. living abroad. If you are living
claim the same expense as both a abroad, your care provider may not
dependent care expense and a Line Instructions have, and may not be required to get,
medical expense. See Pub. 502, a U.S. taxpayer identification number
Medical and Dental Expenses, and Line 1 (for example, an SSN or EIN). If so,
Pub. 503 for details. enter “LAFCP” (Living Abroad
Complete columns (a) through (d) for Foreign Care Provider) in the space
each person or organization that
Who Can Take the Credit provided the care. You can use Form
for the care provider’s taxpayer
identification number.
or Exclude Dependent W-10, Dependent Care Provider’s
Identification and Certification, or any Column (d)
Care Benefits? other source listed in its instructions Enter the total amount you actually
You can take the credit or the to get the information from the care paid in 2008 to the care provider.
exclusion if all five of the following provider. If you do not give correct or Also, include amounts your employer
apply. complete information, your credit (and paid to a third party on your behalf. It
1. Your filing status is single, head exclusion, if applicable) may be does not matter when the expenses
of household, qualifying widow(er) disallowed unless you can show you were incurred. Do not reduce this
with dependent child, or married filing used due diligence in trying to get the amount by any reimbursement you
jointly. But see Married Persons Filing required information. received.
Separately on this page. If you have more than two care
2. The care was provided so you providers, attach a statement to your Line 2
(and your spouse if filing jointly) could return with the required information. Complete columns (a) through (c) for
work or look for work. However, if you Be sure to put your name and social each qualifying person. If you have
did not find a job and have no earned security number (SSN) on the more than two qualifying persons,
income for the year, you cannot take statement. Also, enter “See Attached” attach a statement to your return with
the credit or the exclusion. But if your right above the Caution under line 1. the required information. Be sure to
spouse was a student or disabled, put your name and social security
see the instructions for line 5. Due Diligence number (SSN) on the statement.
You can show a serious and earnest Also, enter “See Attached” on the
Note. Child support payments effort (due diligence) to get the dotted line next to line 3.
received by you are not included in information by keeping in your
your gross income and are not records a Form W-10 completed by
considered as earned income for Column (b)
the care provider. Or you may keep
figuring this credit. one of the other sources of You must enter the qualifying
3. The care must be for one or information listed in the instructions person’s SSN. Be sure the name and
more qualifying persons. for Form W-10. If the provider does SSN entered agree with the person’s
4. The person who provided the not give you the information, social security card. Otherwise, at the
care was not your spouse, the parent complete the entries you can on time we process your return, we may
of your qualifying child, or a person line 1. For example, enter the reduce or disallow your credit. If the
whom you can claim as a dependent. provider’s name and address. Enter child was born and died in 2008 and
If your child provided the care, he or “See Attached Statement” in the did not have an SSN, enter “Died” in
she must have been age 19 or older columns for which you do not have column (b) and attach a copy of the
by the end of 2008, and he or she the information. Then, attach a child’s birth certificate, death
cannot be your dependent. statement to your return explaining certificate, or hospital medical
5. You report the required that the provider did not give you the records.
information about the care provider information you requested. To find out how to get an SSN, see
on line 1 and, if taking the credit, the Social Security Number (SSN) on
information about the qualifying Columns (a) and (b) page 14 of the Form 1040
person on line 2. Enter the care provider’s name and instructions or Identifying number in
address. If you were covered by your the Form 1040NR instructions. If the
employer’s dependent care plan and name or SSN on the person’s social
Married Persons Filing your employer furnished the care security card is not correct, call the
Separately (either at your workplace or by hiring Social Security Administration at
If your filing status is married filing a care provider), enter your 1-800-772-1213.
separately and all of the following employer’s name in column (a). Next,
apply, you are considered unmarried enter “See W-2” in column (b). Then, Column (c)
for purposes of figuring the credit and leave columns (c) and (d) blank. But if Enter the qualified expenses you
the exclusion on Form 2441. your employer paid a third party (not incurred and paid in 2008 for the
• You lived apart from your spouse hired by your employer) on your person listed in column (a). Prepaid
during the last 6 months of 2008, behalf to provide the care, you must expenses are treated as paid in the
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year the care is provided. Do not line 27, from the total of the amounts month, use the higher of $250 (or
include in column (c) qualified shown on Schedule SE, Section B, $500) or his or her actual earned
expenses: lines 3, 4b, and 5a. income for that month. If, in the same
• You incurred in 2008 but did not 3. If you are filing Schedule C or month, both you and your spouse
pay until 2009. You may be able to C-EZ (Form 1040) as a statutory were either students or disabled, only
use these expenses to increase your employee, the amount shown on line one of you can be treated as having
2009 credit. 1 of the schedule. earned income in that month.
• You incurred in 2007 but did not 4. Nontaxable combat pay, if you For any month that your spouse
pay until 2008. Instead, see the elect to include it in earned income. was not a student or disabled, use
instructions for line 9 on this page. However, including this income will your spouse’s actual earned income if
• You prepaid in 2008 for care to be only give you a larger credit if your (or he or she worked during the month.
provided in 2009. These expenses your spouse’s) other earned income
can only be used to figure your 2009 is less than the amount entered on Special rules may apply for
credit. line 3. To make the election, include TIP people who had to relocate
all of your nontaxable combat pay in because of the Midwestern
If you paid qualified expenses the amount you enter on line 4 (line 5 storms, tornadoes, or flooding. For
TIP for the care of two or more for your spouse if filing jointly). If you details, see Pub. 4492-B.
qualifying persons, the $6,000 are filing jointly and both you and
limit does not need to be divided your spouse received nontaxable Line 9
equally. For example, if you paid and combat pay, you can each make your
incurred $2,500 of qualified expenses own election. The amount of your Credit for Prior Year’s
for the care of one qualifying person nontaxable combat pay should be Expenses
and $3,500 for the care of another shown in box 12 of your Form(s) W-2 If you had qualified expenses for
qualifying person, you can use the with code Q. 2007 that you did not pay until 2008,
total, $6,000, to figure the credit. you may be able to increase the
Line 4 You can choose to include amount of credit you can take in
TIP your nontaxable combat pay 2008. To figure the credit, see the
If filing jointly, figure your and your worksheet under Amount of Credit in
spouse’s earned income separately. in earned income when
figuring your credit, even if you Pub. 503. If you can take a credit for
Enter your earned income on line 4 your 2007 expenses, enter the
and your spouse’s earned income on choose not to include it in earned
income for the earned income credit amount of the additional credit and
line 5. If your spouse was a student “CPYE” on the dotted line next to line
or disabled, see the instructions for (EIC) or the exclusion or deduction
for child and dependent care benefits. 9. Add the credit to the amount on
line 5. line 9 and replace the amount on line
Earned income for figuring the You must reduce your earned 9 with that total. Also, attach a
credit includes the following amounts. ! income by any loss from
self-employment.
statement to your tax return showing
1. The amount shown on Form CAUTION
the name and taxpayer identification
1040, line 7, or Form 1040NR, line 8, number of the person for whom you
minus any amount: Special Situations paid the prior year’s expenses and
a. Included for a scholarship or If you are filing jointly, disregard how you figured the credit.
fellowship grant that was not reported community property laws. If your
to you on a Form W-2, spouse died in 2008, see Pub. 503. If Line 15
b. Also reported on Schedule SE your spouse was a full-time student If you had an employer-provided
(Form 1040) because you were a or disabled in 2008, see the dependent care plan, your employer
member of the clergy or you received instructions for line 5. may have permitted you to carry
$108.28 or more of church employee forward any unused amount from
Line 5 2007 to use during a grace period in
income,
c. Received for work performed 2008. Enter on line 15 the amount
Spouse Who Was a Student or you carried forward and used in 2008
while an inmate in a penal institution, Disabled
and during the grace period.
d. Received as a pension or Your spouse was a student if he or
annuity from a nonqualified deferred she was enrolled as a full-time Line 16
compensation plan or a student at a school during any 5 If you had an employer-provided
nongovernmental section 457(b) plan. months of 2008. A school does not dependent care plan, enter on line 16
This amount may be reported in box include an on-the-job training course, the total of the following amounts
11 of Form W-2. If you received such correspondence school, or a school included on line 14.
an amount but box 11 is blank, offering courses only through the • Any amount you forfeited. You
contact your employer for the amount Internet. Your spouse was disabled if forfeited an amount if you did not
received as a pension or annuity. he or she was not physically or receive it because you did not incur
2. The amount shown on mentally capable of self-care. Figure the expense. Do not include amounts
Schedule SE, line 3, minus any your spouse’s earned income on a you expect to receive at a future date.
deduction you claim on Form 1040, monthly basis. • Any amount you did not receive but
line 27. If you use either optional For each month or part of a month are permitted by your employer to
method to figure self-employment tax, your spouse was a student or was carry forward and use in the following
subtract any deduction you claim on disabled, he or she is considered to year during a grace period.
Form 1040, line 27, from the total of have worked and earned income. His Example. Under your employer’s
the amounts shown on Schedule SE, or her earned income for each month dependent care plan, you chose to
Section B, lines 3 and 4b. If you is considered to be at least $250 have your employer set aside $5,000
received church employee income of ($500 if more than one qualifying to cover your 2008 dependent care
$108.28 or more, subtract any person was cared for in 2008). If your expenses. The $5,000 is shown in
deduction you claim on Form 1040, spouse also worked during that box 10 of your Form W-2. In 2008,
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you incurred and were reimbursed for nongovernmental section 457(b) plan. spouse died in 2008, see Pub. 503. If
$4,950 of qualified expenses. You This amount may be reported in box your spouse was a full-time student
would enter $5,000 on line 14 and 11 of Form W-2. If you received such or disabled in 2008, see the
$50, the amount forfeited, on line 16. an amount but box 11 is blank, instructions for line 5.
You would also enter $50 on line 16 contact your employer for the amount
if, instead of forfeiting the amount, received as a pension or annuity. Line 21
your employer permitted you to carry 2. The amount shown on If your filing status is married filing
the $50 forward to use during the Schedule SE, line 3, minus any separately, see Married Persons
grace period in 2009. deduction you claim on Form 1040, Filing Separately on page 2. Are you
line 27. If you use either optional considered unmarried under that
Line 17 method to figure self-employment tax, rule?
Add the amounts on lines 14 and 15 subtract any deduction you claim on ❏ Yes. Enter your earned income
and subtract from that total, the Form 1040, line 27, from the total of (from line 20) on line 21. On
amount on line 16. Enter the result on the amounts shown on Schedule SE, line 25, enter $5,000.
line 17. Section B, lines 3 and 4b. If you
received church employee income of ❏ No. Enter your spouse’s earned
Line 18 $108.28 or more, subtract any income on line 21. If your spouse
Enter the total of all qualified deduction you claim on Form 1040, was a full-time student or disabled
expenses incurred in 2008 for the line 27, from the total of the amounts in 2008, see the instructions for line
care of your qualifying person(s). It shown on Schedule SE, Section B, 5. On line 25, enter $2,500.
does not matter when the expenses lines 3, 4b, and 5a.
were paid. 3. If you are filing Schedule C or Line 26
Example. You received $2,000 in C-EZ (Form 1040) as a statutory Include your deductible benefits in the
cash under your employer’s employee, the amount shown on line total entered on Schedule C, line 14;
dependent care plan for 2008. The 1 of the schedule. Schedule E, line 18 or line 28; or
$2,000 is shown in box 10 of your 4. Nontaxable combat pay, if you Schedule F, line 17; whichever
Form W-2. Only $900 of qualified elect to include it in earned income. applies.
expenses were incurred in 2008 for However, including this income will
the care of your 5-year-old dependent only give you a larger exclusion or Paperwork Reduction Act Notice.
child. You would enter $2,000 on deduction if your (or your spouse’s) We ask for the information on this
line 14 and $900 on line 18. other earned income is less than the form to carry out the Internal
amount entered on line 19. To make Revenue laws of the United States.
Line 20 the election, include all of your You are required to give us the
If filing jointly, figure your and your nontaxable combat pay in the amount information. We need it to ensure that
spouse’s earned income separately. you enter on line 20 (line 21 for your you are complying with these laws
Enter your earned income on line 20 spouse if filing jointly). If you are filing and to allow us to figure and collect
and your spouse’s earned income on jointly and both you and your spouse the right amount of tax.
line 21. If your filing status is married received nontaxable combat pay, you You are not required to provide the
filing separately or your spouse was a can each make your own election. information requested on a form that
student or disabled, see the The amount of your nontaxable is subject to the Paperwork Reduction
instructions for line 21. combat pay should be shown in box Act unless the form displays a valid
Earned income for figuring the 12 of your Form(s) W-2 with code Q. OMB control number. Books or
amount of dependent care benefits You can choose to include records relating to a form or its
you are able to exclude or deduct TIP your nontaxable combat pay instructions must be retained as long
from your income includes the in earned income when as their contents may become
following amounts. figuring your exclusion or deduction, material in the administration of any
1. The amount shown on Form even if you choose not to include it in Internal Revenue law. Generally, tax
1040, line 7, or Form 1040NR, line 8, earned income for the earned income returns and return information are
minus any amount: credit (EIC) or the credit for child and confidential, as required by Internal
a. Included for a scholarship or dependent care expenses. Revenue Code section 6103.
fellowship grant that was not reported The average time and expenses
For purposes of line 20, required to complete and file this form
to you on a Form W-2,
b. Also reported on Schedule SE ! earned income does not
CAUTION include any dependent care
will vary depending on individual
(Form 1040) because you were a circumstances. For the estimated
benefits shown on line 14. averages, see the instructions for
member of the clergy or you received
$108.28 or more of church employee You must reduce your earned your income tax return.
income, ! income by any loss from
CAUTION self-employment.
If you have suggestions for making
c. Received for work performed this form simpler, we would be happy
while an inmate in a penal institution, to hear from you. See the instructions
and Special Situations for your income tax return.
d. Received as a pension or If you are filing jointly, disregard
annuity from a nonqualified deferred community property laws. If your
compensation plan or a
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