Form 2441 Child and Dependent Care Expenses

Form

2441

▶

Department of the Treasury
Internal Revenue Service (99)

1040

Child and Dependent Care Expenses
▶

..........

1040A

..........

Attach to Form 1040, Form 1040A, or Form 1040NR.

OMB No. 1545-0074

◀
2441

Information about Form 2441 and its separate instructions is at
www.irs.gov/form2441.

1

Attachment
Sequence No. 21
Your social security number

Name(s) shown on return

Part I

2013

1040NR

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)

(c) Identifying number
(SSN or EIN)

(d) Amount paid
(see instructions)

▶ Complete only Part II below.
No
Did you receive
dependent care benefits?
▶ Complete Part III on the back next.
Yes
Caution. If the care was provided in your home, you may owe employment taxes. If you do, you cannot file Form 1040A. For details,
see the instructions for Form 1040, line 59a, or Form 1040NR, line 58a.

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.
(b) Qualifying person’s social
security number

(a) Qualifying person’s name
Last

First

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 31 . . . . . . . . . . . . . . . . . . . . . . . . . .

4
5

Enter your earned income. See instructions . . . . . . . . . . . . . . .
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 .

6
7

Enter the smallest of line 3, 4, or 5 . . . . . . .
Enter the amount from Form 1040, line 38; Form
1040A, line 22; or Form 1040NR, line 37. . . . .

8

9
10
11

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(c) Qualified expenses you
incurred and paid in 2013 for the
person listed in column (a)

3
4
5
6

7
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:

$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

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

8

Multiply line 6 by the decimal amount on line 8. If you paid 2012 expenses in 2013, see
the instructions . . . . . . . . . . . . . . . . . . . . . . . . .
Tax liability limit. Enter the amount from the Credit
Limit Worksheet in the instructions. . . . . . .
10
Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10
here and on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46 . . . .

For Paperwork Reduction Act Notice, see your tax return instructions.

X.

9

11

Cat. No. 11862M

Form 2441 (2013)

Page 2

Form 2441 (2013)

Part III

Dependent Care Benefits

12 Enter the total amount of dependent care benefits you received in 2013. 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 . . . . . . . . . . . . . . . . . .
13 Enter the amount, if any, you carried over from 2012 and used in 2013 during the grace
period. See instructions . . . . . . . . . . . . . . . . . . . . . . .
14 Enter the amount, if any, you forfeited or carried forward to 2014. See instructions
15 Combine lines 12 through 14. See instructions . . . . . . . . . . . .
16 Enter the total amount of qualified expenses incurred
in 2013 for the care of the qualifying person(s) . . .
16
17 Enter the smaller of line 15 or 16 . . . . . . . .
18 Enter your earned income. See instructions . . . .
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).
• If married filing separately, see
instructions.

}

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12
13
14 (
15

)

17
18

19

• All others, enter the amount from line 18.
20 Enter the smallest of line 17, 18, or 19 . . . . . .
20
21 Enter $5,000 ($2,500 if married filing separately and
you were required to enter your spouse’s earned
income on line 19) . . . . . . . . . . . . .
21
22 Is any amount on line 12 from your sole proprietorship or partnership? (Form 1040A filers
go to line 25.)
No. Enter -0-.
Yes. Enter the amount here . . . . . . . . . . . . . . . . . . . .
23
23 Subtract line 22 from line 15 . . . . . . . . .
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 . . . . . . . . . . . . .

22

24

25 Excluded benefits. Form 1040 and 1040NR filers: 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-. Form 1040A filers: Enter the smaller of line 20 or line 21 . .

25

26 Taxable benefits. Form 1040 and 1040NR filers: Subtract line 25 from line 23. 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.”
Form 1040A filers: Subtract line 25 from line 15. Also, include this amount on Form 1040A,
line 7. In the space to the left of line 7, enter “DCB” . . . . . . . . . . . . . .

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) . . . . . . . . . . . .
28 Form 1040 and 1040NR filers: Add lines 24 and 25. Form 1040A filers: Enter the amount
from line 25 . . . . . . . . . . . . . . . . . . . . . . . . . . .
29 Subtract line 28 from line 27. If zero or less, stop. You cannot take the credit.
Exception. If you paid 2012 expenses in 2013, see the instructions for line 9 . . . . .
30 Complete line 2 on the front of this form. Do not include in column (c) any benefits shown
on line 28 above. Then, add the amounts in column (c) and enter the total here. . . . .
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 . . . . . . . . . . . . . . . . . . . .

27
28
29
30
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Form 2441 (2013)