Schedule 2 (1040A) Child and Dependent Care Expenses for Form 1040A Filers

Schedule 2
(Form 1040A)

Department of the Treasury—Internal Revenue Service

Child and Dependent Care
Expenses for Form 1040A Filers

(99)

2008

OMB No. 1545-0074
Your social security number

Name(s) shown on Form 1040A

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)

Persons or
organizations
who provided
the care
You must
complete this
part.

(If you have more than two care providers, see the 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. If you do, you
must use Form 1040. See Schedule H and its instructions for details.

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

3 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 27.
4 Enter your earned income. See the instructions.
5 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.
6 Enter the smallest of line 3, 4, or 5.
7 Enter the amount from Form 1040A, line 22.
7
8 Enter on line 8 the decimal amount shown below that applies to the
amount on line 7.
If line 7 is:
But not
Over
over

Decimal
amount is

If line 7 is:
But not
Over
over

Decimal
amount is

$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

.35
.34
.33
.32
.31
.30
.29
.28

$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

.27
.26
.25
.24
.23
.22
.21
.20

9 Multiply line 6 by the decimal amount on line 8. If you paid 2007
expenses in 2008, see the instructions.
10 Enter the amount from Form 1040A, line 28.
11 Credit for child and dependent care expenses. Enter the smaller
of line 9 or line 10 here and on Form 1040A, line 29.
For Paperwork Reduction Act Notice, see Form 1040A instructions.

Cat. No. 10749I

(c) Qualified expenses
you incurred and paid
in 2008 for the person
listed in column (a)

3
4

5
6

8

3.

9
10
11
Schedule 2 (Form 1040A) 2008

Schedule 2 (Form 1040A) 2008

Part III
Dependent
care benefits

Page

12 Enter the total amount of dependent care benefits you received
for 2008. This amount should be shown in box 10 of your Form(s)
W-2. Do not include amounts that were reported to you as wages
in box 1 of Form(s) W-2.
13 Enter the amount, if any, you carried over from 2007 and used in 2008
during the grace period. See the instructions.
14 Enter the amount, if any, you forfeited or carried forward to 2009. See
the instructions.
15 Combine lines 12 through 14. See the instructions.
16 Enter the total amount of qualified expenses
incurred in 2008 for the care of the qualifying
person(s).

16

17 Enter the smaller of line 15 or 16.

17

2

12
13
14 (

)

15

18 Enter your earned income. See the instructions. 18
19 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).
● If married filing separately, see the
instructions for the amount to enter.
● All others, enter the amount from line 18.
19
20 Enter the smallest of line 17, 18, or 19.

20

21 Excluded benefits. Enter here the smaller of the following:
● The amount from line 20, or
● $5,000 ($2,500 if married filing separately and you were required to
enter your spouse’s earned income on line 19).

21

22 Taxable benefits. Subtract line 21 from line 15. Also, include this
amount on Form 1040A, line 7. In the space to the left of line 7, enter
“DCB.”

22

To claim the child and dependent care
credit, complete lines 23 through 27 below.
23 Enter $3,000 ($6,000 if two or more qualifying persons).

23

24 Enter the amount from line 21.

24

25 Subtract line 24 from line 23. If zero or less, stop. You cannot take
the credit. Exception. If you paid 2007 expenses in 2008, see the
instructions for line 9.
26 Complete line 2 on the front of this schedule. Do not include in
column (c) any benefits shown on line 21 above. Then, add the
amounts in column (c) and enter the total here.
27 Enter the smaller of line 25 or 26. Also, enter this amount on line 3
on the front of this schedule and complete lines 4 through 11.

25

26
27
Schedule 2 (Form 1040A) 2008