2002 Instructions For Form 2441 printable pdf download

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Department of the Treasury

Internal Revenue Service

Instructions for Form 2441

Child and Dependent Care Expenses

To find out who is a dependent, see

Also, expenses reimbursed by a state

Purpose of Form

Pub. 501, Exemptions, Standard

social service agency are not qualified

Deduction, and Filing Information.

expenses unless you included the

If you paid someone to care for your

child or other qualifying person so you

reimbursement in your income.

To be a qualifying person, the

(and your spouse if filing a joint return)

person must have shared the

Household Services

could work or look for work in 2002, you

same home with you in 2002.

may be able to take the credit for child

CAUTION

These are services needed to care for

and dependent care expenses. But you

the qualifying person as well as to run

Exception for Children of

must have had earned income to do so.

the home. They include, for example,

Divorced or Separated Parents

If you can take the credit, use

the services of a cook, maid, babysitter,

Form 2441 to figure the amount of your

housekeeper, or cleaning person if the

If you were divorced, legally separated,

credit.

services were partly for the care of the

or lived apart from your spouse during

qualifying person. Do not include

the last 6 months of 2002, you may be

If you (or your spouse if filing a joint

services of a chauffeur or gardener.

able to take the credit or the exclusion

return) received any dependent care

even if your child is not your

benefits for 2002, you must use Form

You may also include your share of

dependent. If your child is not your

2441 to figure the amount, if any, of the

the employment taxes paid on wages

dependent, he or she is a qualifying

benefits you may exclude from your

for qualifying child and dependent care

person only if all five of the following

income on Form 1040, line 7. You must

services.

apply.

complete Part III of Form 2441 before

1. You had custody of the child for a

Care of the Qualifying Person

you can figure the credit, if any, in

longer time in 2002 than the other

Part II.

Care includes the cost of services for

parent. See Pub. 501 for the definition

the qualifying person’s well-being and

of custody.

Definitions

protection. It does not include the cost

2. One or both of the parents

of clothing or entertainment.

provided over half of the child’s support

Dependent Care Benefits

in 2002.

You may include the cost of care

3. One or both of the parents had

These include amounts your employer

provided outside your home for your

paid directly to either you or your care

custody of the child for more than half

dependent under age 13 or any other

of 2002.

provider for the care of your qualifying

qualifying person who regularly spends

person(s) while you worked. These

4. The child was under age 13 or

at least 8 hours a day in your home. If

was disabled and could not care for

benefits also include the fair market

the care was provided by a dependent

value of care in a day-care facility

himself or herself.

care center, the center must meet all

5. The other parent claims the child

provided or sponsored by your

applicable state and local regulations. A

employer. Your salary may have been

as a dependent because —

dependent care center is a place that

•

As the custodial parent, you

reduced to pay for these benefits. If you

provides care for more than six persons

received dependent care benefits, they

signed Form 8332 or a similar

(other than persons who live there) and

statement agreeing not to claim the

should be shown in box 10 of your

receives a fee, payment, or grant for

2002 W-2 form(s).

child’s exemption for 2002, or

providing services for any of those

•

Your divorce decree or written

persons, even if the center is not run for

Qualifying Person(s)

agreement went into effect before 1985

profit.

and it states that the other parent can

A qualifying person is:

You may include amounts paid for

claim the child as a dependent and the

•

Any child under age 13 whom you

items other than the care of your child

other parent gave at least $600 for the

can claim as a dependent (but see

(such as food and schooling) only if the

child’s support in 2002. But this rule

Exception for Children of Divorced

items are incidental to the care of the

does not apply if your decree or

or Separated Parents on this page). If

child and cannot be separated from the

agreement was changed after 1984 to

the child turned 13 during the year, the

total cost. But do not include the cost

say that the other parent cannot claim

child is a qualifying person for the part

of schooling for a child in the first grade

the child as a dependent.

of the year he or she was under

or above. Also, do not include any

If this exception applies, the other

age 13.

expenses for sending your child to an

•

parent cannot treat the child as a

Your disabled spouse who is not able

overnight camp.

qualifying person even though the other

to care for himself or herself.

•

parent claims the child as a dependent.

Medical Expenses

Any disabled person not able to care

for himself or herself whom you can

Some disabled spouse and dependent

Qualified Expenses

claim as a dependent (or could claim as

care expenses may qualify as medical

a dependent except that the person

These include amounts paid for

expenses if you itemize deductions on

had gross income of $3,000 or more).

household services and care of the

Schedule A (Form 1040). See Pub.

But if this person is your child, see

qualifying person while you worked or

503, Child and Dependent Care

Exception for Children of Divorced

looked for work. Child support

Expenses, and Pub. 502, Medical and

or Separated Parents on this page.

payments are not qualified expenses.

Dental Expenses, for details.

Cat. No. 10842K

2002 Instructions For Form 2441

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