Form 2441, Child and Dependent Care Expenses
Taxpayers who pay out of pocket expenses for the care of a qualifying individual or child while they are working, a full-time student, or looking for work should utilize Form 2441.
If a joint return both the taxpayer and spouse must be employed, full-time students, or looking for work.
Taxpayers may provide a daycare or written statement detailing the amount of expenses paid.
The Married Filing Separately filing status disallows Child and Dependent Care credit.
For purposes of Form 2441 qualifying children are younger than 13.
For purposes of Form 2441 qualifying individuals cannot be able to provide for themselves and cannot make more that $4,400.
Taxpayers must be able to provide the EIN or SSN for the care provider.
Child and Dependent Care Credit is a non-refundable credit for all tax years other than 2021.
For 2021 only the Child and Dependent Care Credit was fully refundable.
Follow the instructions below to correctly enter the Form 2441:
Select Add Form.
Begin by typing 2441, into the search bar at the bottom of the All Forms and Schedules Menu.
Select Form 2441. Double-click to add the form.
Complete Part I of Form 2441 by entering the care provider's information.
Note: You DO NOT need to enter the provider info TWICE. The additional boxes are for multiple providers, or if children went to different providers.
In Part II, Box (a) enter the name of the qualifying individual or individuals. You can do this manually, or select Choices from the Active Options Window, to choose the qualifying individual. Entering the individual's name will auto-populate their SSN.
In Part II box c enter the amount of qualified expenses paid for each individual.
Note: If multiple individuals went to the same care provider you will need to designate the amount paid for each individual.
You can view the amount of Child and Dependent Care Credit on Form 2441 Line 11. It is important to note since this is a nonrefundable credit, except for tax year 2021, the taxpayer must have tax liability in order for the credit to impact their refund.