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양식 2441 관련 기사

Form 2441, Child 및 Dependent Care Expenses의 지침

목사. 2023

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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 2441  
Child and Dependent Care Expenses  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
Statement. Benefits you received as a partner should be shown  
in box 13 of your Schedule K-1 (Form 1065) with code O.  
Future Developments  
Qualifying Person(s)  
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.  
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:  
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.  
a. The disabled person had gross income of $4,700 or  
more,  
Reminders  
b. The disabled person filed a joint return, or  
c. You (or your spouse if filing jointly) could be claimed as a  
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  
dependent on another taxpayer's 2023 return.  
If you are divorced or separated, see Special rule for children  
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.  
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.  
To be a qualifying person, generally the person must  
have lived with you for more than half of 2023.  
!
CAUTION  
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.  
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.  
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.  
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  
Additional information. See Pub. 503 for more details.  
able to care for themselves;  
The child received over half of his or her support during the  
Definitions  
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;  
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 child was in the custody of one or both parents for more  
than half the year; and  
The fair market value of care in a daycare facility provided or  
You were the child's custodial parent.  
sponsored by your employer, and  
Generally, the custodial parent is the parent with whom the  
Pre-tax contributions you made under a dependent care FSA.  
Your salary may have been reduced to pay for these benefits.  
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  
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  
Cat. No. 10842K  
   
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.  
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.  
Qualified Expenses  
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.  
3. The care must be for one or more qualifying persons. See  
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.  
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.  
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 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.  
If you meet all of the requirements to be treated as unmarried  
You can also include your share of the employment taxes paid  
on wages for qualifying child and dependent care services.  
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  
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)  
           
disallowed unless you can show you used due diligence in trying  
to get the required information.  
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.  
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.  
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.  
Don't list a person on line 2 unless they are listed as an  
eligible person under Qualifying Person(s), earlier.  
!
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  
-3-  
Instructions for Form 2441 (2023)  
mentally incapable of caring for themselves. See Qualifying  
Person(s), earlier.  
(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.  
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.  
earned income when figuring your credit, even if you  
elect not to include it in earned income for the earned  
TIP  
income credit (EIC) or the exclusion or deduction for child and  
dependent care benefits.  
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  
You must reduce your earned income by any loss from  
self-employment.  
!
CAUTION  
may be able to use these expenses to increase your 2024 credit.  
Expenses you prepaid in 2023 for care to be provided in 2024.  
Child support payments received by you aren't included in  
your gross income and aren't considered as earned income for  
figuring this credit.  
These expenses can only be used to figure your 2024 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.  
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.  
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.  
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.  
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.  
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.  
Special Situations  
If you are filing jointly, disregard community property laws in  
3. If you are filing Schedule C (Form 1040) as a statutory  
determining the earned income of an individual. Community  
property laws are explained in Pub. 555.  
employee, the amount shown on line 1 of the schedule.  
If your spouse died in 2023, see Pub. 503.  
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 enter deemed income of $250 or $500 a month on  
Form 2441, you must check the box on Form 2441, line  
B.  
TIP  
If you are filing jointly and both you and your spouse received  
nontaxable combat pay, you can each make your own election.  
-4-  
Instructions for Form 2441 (2023)  
   
Line 9b  
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.  
Add the amounts on lines 12 and 13 and subtract from that total  
the amount on line 14. Enter the result on line 15.  
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.  
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  
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2.  
2. Enter the amount from Schedule 3 (Form 1040), line 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.  
(foreign tax credit) and line 6l (Form 8978, line 14)  
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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  
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3.  
Part III. Dependent Care Benefits  
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.  
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 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  
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  
Line 14  
the instructions for lines 4 and 5, earlier.  
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.  
Line 19  
If your filing status is married filing separately, see Married  
Persons Filing Separately, earlier. Are you considered unmarried  
under that rule?  
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  
Yes. Enter your earned income (from line 18) on line 19.  
employer to carry forward and use in the following year.  
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.  
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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Instructions for Form 2441 (2023)  
     
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.  
Line 26  
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  
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.  
-6-  
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.  
1.  
Enter the amount reported on your 2022 Form 2441, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.  
Enter your 2022 qualified expenses paid in 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.  
2.  
3.  
Add the amounts on lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Enter $3,000 if you had one qualifying person ($6,000 if you had two or more) . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Enter any dependent care benefits received for 2022 and deducted on your return and/or excluded from your income  
3.  
4.  
4.  
5.  
(from your 2022 Form 2441, lines 24 and 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.  
6.  
7.  
Subtract the amount on line 5 from the amount on line 4 and enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
6.  
Compare your earned income for 2022 and your spouse's earned income for 2022 and enter the smaller  
amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.  
8.  
9.  
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) . . . . . . . . . . . . . . . . .  
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) . . . . . . . . . . . .  
12. Find your 2022 adjusted gross income in the table below and enter the corresponding decimal amount here . . . . . .  
11.  
12.  
IF your 2022 adjusted gross income was:  
THEN the decimal  
amount is:  
Over:  
But not over:  
$15,000  
17,000  
19,000  
21,000  
23,000  
25,000  
27,000  
29,000  
31,000  
33,000  
35,000  
37,000  
39,000  
41,000  
43,000  
No limit  
$
0
0.35  
0.34  
0.33  
0.32  
0.31  
0.30  
0.29  
0.28  
0.27  
0.26  
0.25  
0.24  
0.23  
0.22  
0.21  
0.20  
15,000  
17,000  
19,000  
21,000  
23,000  
25,000  
27,000  
29,000  
31,000  
33,000  
35,000  
37,000  
39,000  
41,000  
43,000  
13. 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.  
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Instructions for Form 2441 (2023)