2441 Child and Dependent Care Expenses

2007 Form 2441
Child and Dependent Care Expenses

Purpose:

This is the first circulated draft of the 2007 Form 2441,
Child and Dependent Care Expenses, for your review
and comments.

TPCC Meeting:

None, but may be arranged if requested.

Prior Revisions:

The 2006 version of Form 2441 can be accessed at:

Other Products:

Circulations of draft forms, instructions, notices, and publications are
posted at: http://taxforms.web.irs.gov/draft_products.html

Comments:

Please e-mail, fax, call, or mail any comments by June 6, 2007.

Date: May 9, 2007

Bob Lemonds
Tax Law Specialist
SE:W:CAR:MP:T:I:F
Room: 6423 – Main
Phone: 202-927-9906
Fax:
202-927-6234
Email: [email protected]

Major Changes for
2007 Form 2441
Child and Dependent Care Expenses
The tax year has been updated throughout the form. SE:W:CAR:MP:T:I:F
The credit for child and dependent care no longer offsets the regular and
alternative minimum tax. Lines 10 and 11 have been replaced with new lines 10,
11, 12, and 13. All subsequent lines have been renumbered. IRC 26(a)(1).
If Congress later passes legislation to extend IRC 26(a)(2), the form will be
revised to reflect the 2006 version.

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 2441, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20.
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: NONE

TLS, have you
transmitted all R
text files for this
cycle update?
Date

2441

Date

Signature

O.K. to print

PRINTS: HEAD TO HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

Revised proofs
requested

OMB No. 1545-0074

Child and Dependent Care Expenses

2007

f
o
s
a
7
t
0
f
0
a
2
r
/
D /11
4
0
©

Department of the Treasury
Internal Revenue Service (99)

Attach to Form 1040 or Form 1040NR.
©

Name(s) shown on return

Attachment
Sequence No.

See separate instructions.

21

Your social security number

Before you begin: You need to understand the following terms. See Definitions on page 1 of the instructions.
● Qualifying Person(s)
● Qualified Expenses
● Dependent Care Benefits
Part I
1

Persons or Organizations Who Provided the Care—You must complete this part.
(If you have more than two care providers, see the instructions.)

(a) Care provider’s
name

(b) Address
(number, street, apt. no., city, state, and ZIP code)

Did you receive
dependent care benefits?

(c) Identifying number
(SSN or EIN)

(d) Amount paid
(see instructions)

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. See the instructions for Form 1040, line 62, or Form
1040NR, line 57.

Part II
2

Credit for Child and Dependent Care Expenses

Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.
(a) Qualifying person’s name
First

3

4
5
6
7
8

Add the amounts in column (c) of line 2. Do not 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 35
Enter your earned income. See instructions
If married filing jointly, enter your spouse’s earned income (if your spouse was a student
or was disabled, see the instructions); all others, enter the amount from line 4
Enter the smallest of line 3, 4, or 5
Enter the amount from Form 1040, line 38, or Form
7
1040NR, line 36

Over

But not
over

$0—15,000
15,000—17,000
17,000—19,000
19,000—21,000
21,000—23,000
23,000—25,000
25,000—27,000
27,000—29,000

10
11
12
13

(c) Qualified expenses you
incurred and paid in 2007 for the
person listed in column (a)

3
4
5
6

Enter on line 8 the decimal amount shown below that applies to the amount on line 7
If line 7 is:

9

(b) Qualifying person’s social
security number

Last

If line 7 is:
Decimal
amount is
.35
.34
.33
.32
.31
.30
.29
.28

Over

But not
over

$29,000—31,000
31,000—33,000
33,000—35,000
35,000—37,000
37,000—39,000
39,000—41,000
41,000—43,000
43,000—No limit

Decimal
amount is
.27
.26
.25
.24
.23
.22
.21
.20

Multiply line 6 by the decimal amount on line 8. If you paid 2006 expenses in 2007, see
the instructions
10
Enter the amount from Form 1040, line 44, or Form 1040NR, line 41
11
Enter the amount from Form 6251, line 31 (see instructions)
Subtract line 11 from line 10. If zero or less, stop. You cannot take the credit
Credit for child and dependent care expenses. Enter the smaller of line 9 or line 12
here and on Form 1040, line 47, or Form 1040NR, line 44

For Paperwork Reduction Act Notice, see page 4 of the instructions.

3.

8

9

12
13

Cat. No. 11862M

Form

2441

(2007)

1
I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 2441, PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄ 2 "), CENTER SIDES.
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 203 mm (8") 3 279 mm (11")
PERFORATE: NONE

PRINTS: HEAD TO HEAD

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 2441 (2007)

Part III Dependent Care Benefits
14

15
16
17
18
19
20
21

22
23
24
25
26
27
28
29
30

Page

f
o
s
a
7
t
0
f
0
a
2
r
/
D /11
4
%0

Enter the total amount of dependent care benefits you received in 2007. Amounts you
received as an employee should be shown in box 10 of your Form(s) W-2. Do not 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
Enter the amount, if any, you carried over from 2006 and used in 2007 during the grace
period. See instructions
Enter the amount, if any, you forfeited or carried forward to 2008. See instructions
Combine lines 14 through 16. See instructions
Enter the total amount of qualified expenses incurred
18
in 2007 for the care of the qualifying person(s)
19
Enter the smaller of line 17 or 18
20
Enter your earned income. See instructions
Enter the amount shown below that applies
to you.
● If married filing jointly, enter your
spouse’s earned income (if your spouse
was a student or was disabled, see the
instructions for line 5).
21
● If married filing separately, see the
instructions for the amount to enter.
● All others, enter the amount from line 20.

22
Enter the smallest of line 19, 20, or 21
Enter the amount from line 14 that you received from your sole proprietorship or partnership.
If you did not receive any such amounts, enter -024
Subtract line 23 from line 17
Enter $5,000 ($2,500 if married filing separately and you were required to enter your
spouse’s earned income on line 21)
Deductible benefits. Enter the smallest of line 22, 23, or 25. Also, include this amount
on the appropriate line(s) of your return. See instructions
27
Enter the smaller of line 22 or 25
28
Enter the amount from line 26
Excluded benefits. Subtract line 28 from line 27. If zero or less, enter -0Taxable benefits. Subtract line 29 from line 24. If zero or less, enter -0-. Also, include this
amount on Form 1040, line 7, or Form 1040NR, line 8. On the dotted line next to Form
1040, line 7, or Form 1040NR, line 8, enter “DCB”

2

14

15
16 (
17

)

23

25
26

29

30

To claim the child and dependent care
credit, complete lines 31–35 below.
31
32
33
34
35

Enter $3,000 ($6,000 if two or more qualifying persons)
Add lines 26 and 29
Subtract line 32 from line 31. If zero or less, stop. You cannot take the credit.
Exception. If you paid 2006 expenses in 2007, see the instructions for line 9
Complete line 2 on the front of this form. Do not include in column (c) any benefits shown
on line 32 above. Then, add the amounts in column (c) and enter the total here
Enter the smaller of line 33 or 34. Also, enter this amount on line 3 on the front of this
form and complete lines 4–13

31
32
33
34
35
Form

2441

(2007)