U.S. Individual Income Tax Return Forms

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2023

Instructions for Form 2441

Department of the Treasury
Internal Revenue Service

Child and Dependent Care Expenses

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Section references are to the Internal Revenue Code unless
otherwise noted.

Future Developments

For the latest information about developments related to Form
2441 and its instructions, such as legislation enacted after they
were published, go to IRS.gov/Form2441.

What’s New

The temporary special rules for dependent care flexible
spending arrangements (FSAs) have expired. The
temporary special rules under Section 214 of the Taxpayer
Certainty and Disaster Tax Relief Act of 2020 that allowed
employers to amend their dependent care plan to carry forward
unused amounts from 2020 and/or 2021 to be used in a
subsequent year have expired. For 2023, you may only enter on
line 13 amounts you carried over from 2022 and used in 2023
during the grace period. See the instructions for line 13.

Reminders

Married persons filing separately checkbox on line A.
Generally, married persons must file a joint return to claim the
credit. If you claim the credit and your filing status is married
filing separately, you are required to show you meet the special
requirements listed later under Married Persons Filing
Separately by checking the checkbox located on line A above
Part I on Form 2441. See Line A, later, for more information.

Purpose of Form

If you paid someone to care for your child or other qualifying
person so you (or your spouse if filing jointly) could work or look
for work in 2023, you may be able to take the credit for child and
dependent care expenses.
In addition, if you (or your spouse if filing jointly) received any
dependent care benefits for 2023, you must use Form 2441 to
figure the amount, if any, of the benefits you can exclude from
your income. You must complete Part III of Form 2441 before you
can figure the credit, if any, in Part II.
You (and your spouse if filing jointly) must have earned
income to take the credit or exclude dependent care benefits
from your income. But see If You or Your Spouse Was a Student
or Disabled, later, if either of these circumstances applies.

Additional information. See Pub. 503 for more details.

Definitions
Dependent Care Benefits

Dependent care benefits may include:
• Amounts your employer paid directly to either you or your care
provider for the care of your qualifying person(s) while you
worked,
• The fair market value of care in a daycare facility provided or
sponsored by your employer, and
• Pre-tax contributions you made under a dependent care FSA.
Your salary may have been reduced to pay for these benefits.
If you received dependent care benefits as an employee, they
should be shown in box 10 of your Form W-2, Wage and Tax
Nov 2, 2023

Statement. Benefits you received as a partner should be shown
in box 13 of your Schedule K-1 (Form 1065) with code O.

Qualifying Person(s)

A qualifying person is any of the following.
1. A qualifying child under age 13 whom you 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 he or she was under
age 13.
2. Your disabled spouse who wasn't physically or mentally
able to care for themselves and lived with you for more than half
the year.
3. Any disabled person who wasn't physically or mentally
able to care for themselves who lived with you for more than half
the year and whom you can claim as a dependent or could claim
as a dependent except:
a. The disabled person had gross income of $4,700 or
more,
b. The disabled person filed a joint return, or
c. You (or your spouse if filing jointly) could be claimed as a
dependent on another taxpayer's 2023 return.
If you are divorced or separated, see Special rule for children
of divorced or separated parents or parents who live apart below.
To find out who is a qualifying child and who is a dependent
and for information about an adopted child or foster child, see
Pub. 501, Dependents, Standard Deduction, and Filing
Information. See Pub. 503 for information about the birth or
death of an otherwise qualifying person.

!

To be a qualifying person, generally the person must
have lived with you for more than half of 2023.

CAUTION

Physically or mentally not able to care for oneself. Persons
who can't dress, clean, or feed themselves because of physical
or mental disabilities are considered not able to care for
themselves. Also, persons who must have constant attention to
prevent them from injuring themselves or others are considered
not able to care for themselves.
Special rule for children of divorced or separated parents
or parents who live apart. Even if you can't claim your child as
a dependent, he or she is treated as your qualifying person if:
• The child was under age 13 or wasn't physically or mentally
able to care for themselves;
• The child received over half of his or her support during the
calendar year from one or both parents who are divorced or
legally separated under a decree of divorce or separate
maintenance, are separated under a written separation
agreement, or lived apart at all times during the last 6 months of
the calendar year;
• The child was in the custody of one or both parents for more
than half the year; and
• You were the child's custodial parent.
Generally, the custodial parent is the parent with whom the
child lived for the greater number of nights in 2023. If the child
was with each parent for an equal number of nights, the
custodial parent is the parent with the higher adjusted gross

Cat. No. 10842K

1. Your filing status may be single, head of household,
qualifying surviving spouse, or married filing jointly. If your filing
status is married filing separately, see Married Persons Filing
Separately, later.
2. The care was provided so you (or your spouse if filing
jointly) could work or look for work. However, if you didn't find a
job and have no earned income for the year, you can't take the
credit or the exclusion. But if you or your spouse was a full-time
student or disabled, see the instructions for lines 4 and 5, later.
3. The care must be for one or more qualifying persons. See
Qualifying Person(s), earlier.
4. The person who provided the care wasn't your spouse,
the parent of your qualifying child, or a person whom you can
claim as a dependent. If your child (including stepchild or foster
child) provided the care, he or she must have been age 19 or
older by the end of 2023, and he or she can't be your dependent.
5. You report the required information about the care
provider on line 1 and, if taking the credit, the information about
the qualifying person on line 2.

income. For details and an exception for a parent who works at
night, see Pub. 501.
Generally, the noncustodial parent can't treat the child as a
qualifying person even if that parent is entitled to claim the child
as a dependent under the special rules for a child of divorced or
separated parents or parents who live apart.

Qualified Expenses

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These include amounts paid for household services and care of
the qualifying person while you worked or looked for work. Your
work can be for others or in your own business and it can be
either in or out of your home. Child support payments aren't
qualified expenses. Also, expenses reimbursed by a state social
service agency aren't qualified expenses.

Generally, if you worked or actively looked for work during
only part of the period in which you incurred the expenses, you
must figure your expenses for each day. However, there are
special rules for temporary absences or part-time work. Also, if
part of an expense is work related (for either household services
or the care of a qualifying person) and part is for other purposes,
you have to divide the expense. However, you don't have to
divide the expense if only a small part is for other purposes. See
Pub. 503 for more details.

Married Persons Filing Separately

Generally, married persons must file a joint return to claim the
credit. If your filing status is married filing separately and all of
the following apply, you are considered unmarried for purposes
of claiming the credit on Form 2441.
• You lived apart from your spouse during the last 6 months of
2023.
• Your home was the qualifying person's main home for more
than half of 2023.
• You paid more than half of the cost of keeping up that home
for 2023.

Household services. These are services needed to care for
the qualifying person as well as to run the home while you
worked or looked for work. They include, for example, the
services of a cook, maid, babysitter, housekeeper, or cleaning
person if the services were partly for the care of the qualifying
person. However, they don't include the services of a chauffeur,
bartender, or gardener.
You can also include your share of the employment taxes paid
on wages for qualifying child and dependent care services.

If you meet all of the requirements to be treated as unmarried
and meet items 2 through 5 listed earlier, you can generally take
the credit or the exclusion. If you don't meet all of the
requirements to be treated as unmarried, you can’t generally
take the credit. However, you can generally take the exclusion
if you meet items 2 through 5.

Care of the qualifying person. Expenses are for the care of a
qualifying person while you worked or looked for work only if their
main purpose is for the person's well-being and protection. It
doesn't include the cost of food, lodging, education, clothing, or
entertainment.
You can include the cost of care provided outside your home
for your dependent under age 13, or any other qualifying person
who regularly spends at least 8 hours a day in your home. If the
care was provided by a dependent care center, the center must
meet all applicable state and local regulations. A dependent care
center is a place that provides care for more than six persons
(other than persons who live there) and receives a fee, payment,
or grant for providing services for any of those persons, even if
the center isn't run for profit.
You can include amounts paid for items other than the care of
your child (such as food and schooling) only if the items are
incidental to the care of the child and can't be separated from the
total cost. But don't include the cost of schooling for a child in
kindergarten or above. You can include the cost of a day camp,
even if it specializes in a particular activity, such as computers or
soccer. But don't include any expenses for sending your child to
an overnight camp, a summer school, or a tutoring program. See
Pub. 503 for more details.

See Pub. 503 for examples of when married persons filing
separately may claim the credit.

Line Instructions
Line A

If your filing status is married filing separately and you meet the
requirements to claim the credit for child and dependent care
expenses, you must check the box on line A. By checking the
box, you are confirming that you meet the requirements listed
earlier under Married Persons Filing Separately.

Line B

If you or your spouse was a student or was disabled during the
year and you're entering deemed income of $250 or $500 a
month on Form 2441, line 4, 5, 18, or 19, based on the income
rules listed later in the instructions under If You or Your Spouse
Was a Student or Disabled, check the box on line B.

Medical expenses. Some disabled spouse and dependent
care expenses can qualify as medical expenses if you itemize
deductions on Schedule A (Form 1040). However, you can't
claim the same expense as both a dependent care expense and
a medical expense. See Pub. 502, Medical and Dental
Expenses, and Pub. 503 for details.

Part I. Persons or Organizations Who
Provided the Care
Line 1

Complete columns (a) through (e) for each person or
organization that provided the care. You can use Form W-10,
Dependent Care Provider's Identification and Certification, or
any other source listed in its instructions to get the information
from the care provider. If you don't give correct or complete
information, your credit (and exclusion, if applicable) may be

Who Can Take the Credit or Exclude
Dependent Care Benefits?

You can take the credit or the exclusion if all five of the following
apply.
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Instructions for Form 2441 (2023)

come to your home and care for your dependent or spouse and
you can control not only what work is done, but how it is done,
that person is probably a household employee and you may
need to file Schedule H (Form 1040), Household Employment
Taxes, with your tax return and pay household employment
taxes. For example, nannies are generally household
employees, while daycare centers are not. For more information
on a household employer's tax responsibilities, see Schedule H
(Form 1040) and its instructions, and Pub. 926, Household
Employer’s Tax Guide.

disallowed unless you can show you used due diligence in trying
to get the required information.
If you have more than three care providers, check the box
above line 1 and attach a statement to your return with the
required information. Be sure to put your name and social
security number (SSN) on the statement. In this situation, all the
lines on line 1 of Form 2441 must be completed with information
for the three highest paid providers. The attached statement
must provide the same information for the additional providers
not listed on the form. The attached statement may optionally
include the full list of providers including the ones already listed
on the form, but you should indicate which providers listed on the
statement are also listed on the form.

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Column (e)

Enter the total amount you actually paid in 2023 to the care
provider. Also, include amounts your employer paid to a third
party on your behalf. It doesn't matter when the expenses were
incurred. Don't reduce this amount by any reimbursement you
received.

If you had neither a qualifying person nor any care providers
for 2023, and you are filing Form 2441 only to report taxable
income in Part III, enter “none” on line 1, column (a).

Due Diligence

Part II. Credit for Child and Dependent
Care Expenses

You can show a serious and earnest effort (due diligence) by
getting and keeping the provider’s completed Form W-10 or one
of the other sources of information listed in the instructions for
Form W-10. If the provider doesn't give you the information,
complete the entries you can on line 1. For example, enter the
provider's name and address. Enter “See Attached Statement” in
the columns for which you don't have the information. Then,
attach a statement to your return explaining that the provider
didn't give you the information you requested.

Line 2

Complete columns (a) through (d) for each qualifying person. If
you have more than three qualifying persons, check the box on
line 2 and attach a statement to your return with the required
information. Be sure to put your name and SSN on the
statement. In this situation, all the lines on line 2 of Form 2441
must be completed with information for the three people with the
highest qualifying expenses. The attached statement must
provide the same information for the additional qualifying people
not listed on the form. The attached statement may optionally
include the full list of qualifying people including the ones already
listed on the form, but you should indicate which qualifying
people listed on the statement are also listed on the form.

Don't list an ineligible related individual as a care
provider on line 1. No credit is allowed for any amount
CAUTION paid to your spouse, the parent of your qualifying child,
or a person whom you can claim as a dependent. If your child
(including stepchild or foster child) provided the care, he or she
must have been age 19 or older by the end of the year, and he or
she can't be your dependent.

!

!

Columns (a) and (b)

CAUTION

Enter the care provider's name and address. If you were covered
by your employer's dependent care plan and your employer
furnished the care (either at your workplace or by hiring a care
provider), enter your employer's name in column (a). Then, enter
“See W-2” in column (b) and, leave columns (c) and (e) blank.
But if your employer paid a third party (not hired by your
employer) on your behalf to provide the care, you must give
information on the third party in columns (a) through (e).

Column (b)
You must enter the qualifying person's SSN. Be sure the name
and SSN entered agree with the person's social security card.
Otherwise, at the time we process your return, we may reduce or
disallow your credit. If the child was born and died in 2023 and
didn't have an SSN, enter “Died” in column (b) and attach a copy
of the child's birth certificate, death certificate, or hospital
medical records.

Column (c)

To find out how to get an SSN, see Social Security Number
(SSN) in the Instructions for Form 1040. If the name or SSN on
the person's social security card isn't correct, call the Social
Security Administration at 800-772-1213.

If the care provider is an individual, enter his or her SSN or
individual taxpayer identification number (ITIN). Otherwise, enter
the provider's employer identification number (EIN). If the
provider is a tax-exempt organization, enter “Tax-Exempt” in
column (c).

If the qualifying person has an individual taxpayer
identification number (ITIN) or adoption taxpayer identification
number (ATIN), see Taxpayer identification number in Pub. 503.

U.S. citizens and resident aliens living abroad. If you are
living abroad, your care provider may not have, and may not be
required to get, a U.S. taxpayer identification number (for
example, an SSN or EIN). If so, enter “LAFCP” (Living Abroad
Foreign Care Provider) in the space for the care provider's
taxpayer identification number.

Column (c)
Check the box in column (c) if the qualifying person listed in
column (a) was over age 12 at the time the care was provided
and was disabled. A person was disabled if they were physically
or mentally incapable of caring for themselves. A person over
age 12 at the time the care was provided must be physically or
mentally incapable of caring for themselves to be listed on line 2.
Don’t enter your spouse on line 2 unless they were physically or

Column (d)
You must check either the "Yes" or "No" box in column (d) to
indicate whether or not the care provider listed in column (a) was
your household employee during the year. If you pay someone to
Instructions for Form 2441 (2023)

Don't list a person on line 2 unless they are listed as an
eligible person under Qualifying Person(s), earlier.

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(In other words, if one of you makes the election, the other one
can also make it but doesn't have to.) The amount of your
nontaxable combat pay should be shown in box 12 of your
Form(s) W-2 with code Q.

mentally incapable of caring for themselves. See Qualifying
Person(s), earlier.

Column (d)

You can elect to include your nontaxable combat pay in

Enter the qualified expenses you incurred and paid in 2023 for
the person listed in column (a). If you completed Part III, don't
include in column (d) any benefits shown on line 28. Don't
include in column (d) the following qualified expenses.
• Expenses you incurred in 2022 but didn't pay until 2023.
Instead, see the instructions for line 9b, later.
• Expenses you incurred in 2023 but didn't pay until 2024. You
may be able to use these expenses to increase your 2024 credit.
• Expenses you prepaid in 2023 for care to be provided in 2024.
These expenses can only be used to figure your 2024 credit.

TIP earned income when figuring your credit, even if you

elect not to include it in earned income for the earned
income credit (EIC) or the exclusion or deduction for child and
dependent care benefits.

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!

You must reduce your earned income by any loss from
self-employment.

CAUTION

Child support payments received by you aren't included in
your gross income and aren't considered as earned income for
figuring this credit.

To qualify for the credit, you must have one or more qualifying
persons. You should enter the expenses for each qualifying
person in column (d) of line 2. The maximum amount of
work-related expenses you can take into account for purposes of
the credit is $6,000 if you have two or more qualifying persons
even if you only incurred expenses for just one of them. For
example, if you have two qualifying children, one age 3 and one
age 11, and you incur $6,000 of qualifying work-related
expenses for the 3-year-old, and no qualifying work-related
expenses for the 11-year-old, you can use $6,000 to figure the
credit. In this situation, you should list $6,000 for the 3-year-old
child and -0- for the 11-year-old child. The $6,000 limit would be
used to compute your credit unless you have already excluded or
deducted, in Part III, certain dependent care benefits paid to you
(or on your behalf) by your employer.

See Pub. 503 for additional details on what is considered
earned income.

If You or Your Spouse Was a Student or Disabled

Your spouse's earned income. For each month or part of a
month your spouse was a student or was disabled, he or she is
considered to have worked and earned income. His or her
earned income for each month is considered to be at least $250
($500 if you had two or more qualifying persons at any time
during 2023). Enter that amount on line 5. If your spouse also
worked during that month, use the higher of $250 (or $500) or
his or her actual earned income for that month.
For any month that your spouse wasn't a student or disabled,
use your spouse's actual earned income if he or she worked
during the month.
Your spouse was a full-time student if he or she was enrolled
as a full-time student at a school for some part of each of 5
calendar months during 2023. The months need not be
consecutive. A school doesn't include an on-the-job training
course, a correspondence school, or a school offering courses
only through the Internet. Your spouse was disabled if they
weren’t physically or mentally capable of caring for themselves.
Figure your spouse's earned income on a monthly basis.

Lines 4 and 5

If filing jointly, figure your and your spouse's earned income
separately. Enter your earned income on line 4 and your
spouse's earned income on line 5.

Earned income for figuring the credit generally includes the
following amounts.
1. The amount shown on Form 1040, 1040-SR, or 1040-NR,
line 1z, minus any amount:
a. Excluded as foreign earned income (including any
housing exclusion) on Form 2555, line 43; or
b. Also reported on Schedule SE (Form 1040) because you
were a member of the clergy or you received $108.28 or more of
church employee income.
2. The amount shown on Schedule SE (Form 1040), line 3,
minus any deduction you claim on Schedule 1 (Form 1040),
line 15.
If you use either optional method to figure self-employment
tax, subtract any deduction you claim on Schedule 1 (Form
1040), line 15, from the total of the amounts shown on
Schedule SE (Form 1040), lines 3 and 4b.
If you received church employee income of $108.28 or more,
subtract any deduction you claim on Schedule 1 (Form 1040),
line 15, from the total of the amounts shown on Schedule SE
(Form 1040), lines 3, 4b, and 5a.
3. If you are filing Schedule C (Form 1040) as a statutory
employee, the amount shown on line 1 of the schedule.
4. Nontaxable combat pay, if you elect to include it in earned
income. However, including this income will only give you a
larger credit if your (or your spouse's) other earned income is
less than the amount entered on line 3. To make the election,
include all of your nontaxable combat pay in the amount you
enter on line 4 (line 5 for your spouse if filing jointly).
If you are filing jointly and both you and your spouse received
nontaxable combat pay, you can each make your own election.

Your earned income. These rules for a spouse who was a
student or disabled also apply to you if you were a student or
disabled. For each month or part of a month you were a student
or disabled, your earned income is considered to be at least
$250 ($500 if you had two or more qualifying persons at any time
during 2023). Enter that amount on line 4. If you also worked
during that month, enter the higher of $250 (or $500) or your
actual earned income for that month.
Both spouses were students or disabled. If, in the same
month, both you and your spouse were either students or
disabled, only one of you can be treated as having earned
income in that month under these rules.

Special Situations

• If you are filing jointly, disregard community property laws in
determining the earned income of an individual. Community
property laws are explained in Pub. 555.
• If your spouse died in 2023, see Pub. 503.
If you enter deemed income of $250 or $500 a month on

TIP Form 2441, you must check the box on Form 2441, line
B.

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Instructions for Form 2441 (2023)

Line 15

Line 9b

Add the amounts on lines 12 and 13 and subtract from that total
the amount on line 14. Enter the result on line 15.

If you had qualified expenses for 2022 that you didn't pay until
2023 and you didn't claim a credit on the maximum amount of
qualified expenses for 2022, you may be able to increase the
amount of the credit you can take in 2023. To figure the credit,
complete Worksheet A at the end of these instructions. Enter on
line 9b the amount from line 13 of Worksheet A.

Line 16

Enter the total of all qualified expenses incurred in 2023 for the
care of your qualifying person(s). It doesn't matter when the
expenses were paid.

Example. In 2022, Kate had childcare expenses of $2,600
for her 4-year-old child. Of the $2,600, she paid $2,000 in 2022
and $600 in 2023. Kate will use Worksheet A to figure her credit
on the 2022 expenses paid in 2023. The credit for these
expenses will be entered on her 2023 Form 2441, line 9b.

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Example. You received $2,000 in cash under your
employer's dependent care plan for 2023. The $2,000 is shown
in box 10 of your Form W-2. Only $900 of qualified expenses
were incurred in 2023 for the care of your 5-year-old dependent
child. You would enter $2,000 on line 12 and $900 on line 16.

Line 10
Credit Limit Worksheet

Line 18

If filing jointly, figure your and your spouse's earned income
separately. Enter your earned income on line 18 and your
spouse's earned income on line 19. If your filing status is married
filing separately or you or your spouse was a student or disabled,
see the instructions for line 19, later.

Complete this worksheet to figure the amount to enter on line 10.
1. Enter the amount from Form 1040, 1040-SR, or
1040-NR, line 18 . . . . . . . . . . . . . . . . . . . . . .
2. Enter the amount from Schedule 3 (Form 1040), line 1
(foreign tax credit) and line 6l (Form 8978, line 14) . .
3. Subtract line 2 from line 1. Also enter this amount on
Form 2441, line 10. But if zero or less, stop; you can’t
take the credit . . . . . . . . . . . . . . . . . . . . . . .

1.

Earned income for figuring the amount of dependent care
benefits you are able to exclude or deduct from your income is
determined in the same way as earned income for figuring the
credit is determined as described earlier in the instructions for
lines 4 and 5; however, for purposes of lines 18 and 19, earned
income doesn’t include any dependent care benefits shown on
line 12.

2.

3.

Part III. Dependent Care Benefits

You can elect to include your nontaxable combat pay in
earned income when figuring your exclusion or deduction, even if
you elect not to include it in earned income for the EIC or the
credit for child and dependent care expenses. However,
including this income will only give you a larger exclusion or
deduction if your (or your spouse's) other earned income is less
than the amount entered on line 17. To make the election,
include all of your nontaxable combat pay in the amount you
enter on line 18 (line 19 for your spouse if filing jointly). If you are
filing jointly and both you and your spouse received nontaxable
combat pay, you can each make your own election. (In other
words, if one of you makes the election, the other one can also
make it but doesn't have to.) The amount of your nontaxable
combat pay should be shown in box 12 of your Form(s) W-2 with
code Q.

Line 12

Enter the total amount of dependent care benefits you received
in 2023. Amounts you received as an employee should be
shown in box 10 of your Form(s) W-2; however, don’t include
amounts reported in box 10 that exceed your plan's exclusion
and are therefore 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.

Line 13

If you had an employer-provided dependent care plan, your
employer may have permitted you to carry forward any unused
amount from 2022 to use during a grace period in 2023 as
described in Notice 2005–42, 2005–23 I.R.B. 1204, available at
IRS.gov/irb/2005–23_IRB#NOT-2005–42. Enter on line 13 the
amount you carried forward and used in 2023 during the grace
period.

Special Situations

• If you are filing jointly, disregard community property laws in
determining the earned income of an individual.
• If your spouse was a full-time student or disabled in 2023, see
the instructions for lines 4 and 5, earlier.

Line 14

If you had an employer-provided dependent care plan, enter on
line 14 the total of the following amounts included on line 12 or
13.
• Any amount you forfeited. You forfeited an amount if you didn't
receive it because you didn't incur the expense. Don't include
amounts you expect to receive at a future date.
• Any amount you didn't receive but are permitted by your
employer to carry forward and use in the following year.

Line 19

If your filing status is married filing separately, see Married
Persons Filing Separately, earlier. Are you considered unmarried
under that rule?
Yes. Enter your earned income (from line 18) on line 19.
No. Enter your spouse's earned income on line 19. If you
or your spouse was a full-time student or disabled in 2023,
see the instructions for lines 4 and 5.

Example. Under your employer's dependent care plan, you
chose to have your employer set aside $5,000 to cover your
2023 dependent care expenses. The $5,000 is shown in box 10
of your Form W-2. In 2023, you incurred and were reimbursed for
$4,950 of qualified expenses. You would enter $5,000 on line 12
and $50, the amount forfeited, on line 14. You would also enter
$50 on line 14 if, instead of forfeiting the amount, your employer
permitted you to carry the $50 forward to use during the grace
period in 2024.
Instructions for Form 2441 (2023)

Line 21

Enter on line 21 the maximum amount that you may exclude for
the year under your dependent care plan. For 2023, the
maximum amount that can be excluded from your income
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Line 26

through a dependent care assistance program is $5,000 ($2,500
if married filing separately). Don't enter more than the maximum
amount allowed under your dependent care plan. For example, if
your dependent care plan only allows a maximum of $4,000 to
be excluded, substitute $4,000 for the $5,000 amount to enter on
line 21.

If line 26 is more than zero, you have taxable dependent care
benefits. Enter this amount on Form 1040, 1040-SR, or
1040-NR, line 1e.

Lines 27 Through 31

If you are reporting dependent care benefits in Part III of the
form, you will need to complete lines 27 through 31 if you are
also claiming the credit for child and dependent care expenses
in Part II of the form.

Line 24

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 6, 2023

Include your deductible benefits in the total entered on
Schedule C (Form 1040), line 14; Schedule E (Form 1040),
line 19 or line 28; or Schedule F (Form 1040), line 15, whichever
applies.

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Instructions for Form 2441 (2023)

Worksheet A. Worksheet for 2022 Expenses Paid in 2023

Keep for Your Records

Use this worksheet to figure the credit you may claim for 2022 expenses paid in 2023.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
November 6, 2023

1.

Enter the amount reported on your 2022 Form 2441, line 3

..........................................

1.

2.

Enter your 2022 qualified expenses paid in 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.

3.

Add the amounts on lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4.

Enter $3,000 if you had one qualifying person ($6,000 if you had two or more) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.

5.

Enter any dependent care benefits received for 2022 and deducted on your return and/or excluded from your income
(from your 2022 Form 2441, lines 24 and 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

6.

Subtract the amount on line 5 from the amount on line 4 and enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

7.

Compare your earned income for 2022 and your spouse's earned income for 2022 and enter the smaller
amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7.

8.

Compare the amounts on lines 3, 6, and 7, and enter the smallest amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8.

9.

Enter the amount on which you figured the credit for 2022 (from your 2022 Form 2441, line 6) . . . . . . . . . . . . . . . . .

9.

10.

Subtract the amount on line 9 from the amount on line 8 and enter the result. If zero or less, stop here. You can't
increase your 2023 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

11.

Enter your 2022 adjusted gross income (from your 2022 Form 1040, 1040-SR, or 1040-NR, line 11) . . . . . . . . . . . . 11.

12.

Find your 2022 adjusted gross income in the table below and enter the corresponding decimal amount here . . . . . . 12.
THEN the decimal
amount is:

IF your 2022 adjusted gross income was:
Over:
$

13.

0

But not over:

—

$15,000

0.35

15,000

—

17,000

0.34

17,000

—

19,000

0.33

19,000

—

21,000

0.32

21,000

—

23,000

0.31

23,000

—

25,000

0.30

25,000

—

27,000

0.29

27,000

—

29,000

0.28

29,000

—

31,000

0.27

31,000

—

33,000

0.26

33,000

—

35,000

0.25

35,000

—

37,000

0.24

37,000

—

39,000

0.23

39,000

—

41,000

0.22

41,000

—

43,000

0.21

43,000

—

No limit

0.20

Multiply line 10 by line 12 and enter the amount here and on Form 2441, line 9b . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.

14a.

Name, address, and identifying number of persons or organizations who provided the care:

14b.

Was the care provider your household employee? [ ] Yes [ ] No

15a.

First and last name and taxpayer identification number of the qualifying person that received the care:

15b.

Check here if the qualifying person was over age 12 at the time the care was provided and was disabled. [ ]

Attach to your tax return a copy of this worksheet or a statement explaining how you figured the credit for prior year expenses that includes all the
same information that is in the worksheet, including the name, address, and taxpayer identification number of the persons or organizations providing
the care and the name and taxpayer identification number of the person for whom you paid for care.

Instructions for Form 2441 (2023)

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