2002 Instructions For Form 2441 (Page 3 of 3) in pdf

disallow your credit. If the person was

actual earned income for that month. If,

2002 for the care of your 5-year-old

born and died in 2002 and did not have

in the same month, both you and your

dependent child. You would enter

an SSN, enter “Died” in column (b) and

spouse were either students or

$2,000 on line 12 and $900 on line 15.

attach a copy of the person’s birth

disabled, only one of you can be

Line 18

certificate.

treated as having earned income in that

month.

If your filing status is married filing

To find out how to get an SSN, see

separately, see Married Persons

Social Security Number (SSN) on

For any month that your spouse was

Filing Separate Returns on page 2.

page 21 of the Form 1040 instructions.

not a student or disabled, use your

Are you considered unmarried under

If the name or SSN on the person’s

spouse’s actual earned income if he or

that rule?

social security card is not correct, call

she worked during the month.

the Social Security Administration at

Line 9

Yes. Enter your earned income

1-800-772-1213.

(from line 17) on line 18. On

Column (c)

Credit for Prior Year’s

line 20, enter the smaller of the

Enter the qualified expenses you

Expenses

amount from line 19 or $5,000.

incurred and paid in 2002 for the

If you had qualified expenses for 2001

person listed in column (a). Do not

that you did not pay until 2002, you

No. Enter your spouse’s earned

include in column (c) qualified

may be able to increase the amount of

income on line 18. If your spouse

expenses:

credit you can take in 2002. To figure

was a student or disabled in 2002,

•

You incurred in 2002 but did not pay

the credit, see the worksheet under

see the instructions for line 5. On

until 2003. You may be able to use

Amount of Credit in Pub. 503. If you

line 20, enter the smaller of the

these expenses to increase your

can take a credit for your 2001

amount from line 19 or $2,500.

2003 credit.

expenses, enter the amount of the

•

You incurred in 2001 but did not pay

credit and “CPYE” on the dotted line

until 2002. Instead, see the instructions

next to line 9. Also, enter the name and

Paperwork Reduction Act Notice.

for line 9 on this page.

social security number of the person for

•

We ask for the information on this form

You prepaid in 2002 for care to be

whom you paid the prior year’s

to carry out the Internal Revenue laws

provided in 2003. These expenses may

expenses to the right of this amount.

of the United States. You are required

only be used to figure your 2003 credit.

Then, add the credit to the amount on

to give us the information. We need it to

line 9 and replace the amount on line 9

If you paid qualified expenses

ensure that you are complying with

with that total. Also, attach a statement

TIP

for the care of two or more

these laws and to allow us to figure and

showing how you figured the credit.

qualifying persons, the $4,800

collect the right amount of tax.

limit does not need to be divided

You are not required to provide the

Line 13

equally. For example, if you paid and

information requested on a form that is

If you had a flexible spending account,

incurred $2,000 of qualified expenses

subject to the Paperwork Reduction Act

any amount included on line 12 that

for the care of one qualifying person

unless the form displays a valid OMB

you did not receive because you did not

and $2,800 for the care of another

control number. Books or records

incur the expense is considered

qualifying person, you can use the total,

relating to a form or its instructions

forfeited. Enter the forfeited amount on

$4,800, to figure the credit.

must be retained as long as their

line 13. Do not include amounts you

contents may become material in the

Line 5

expect to receive at a future date.

administration of any Internal Revenue

Example. Under your employer’s

law. Generally, tax returns and return

Spouse Who Was a Student or

dependent care plan, you chose to

information are confidential, as required

Disabled

have your employer set aside $5,000 to

by Internal Revenue Code section

cover your 2002 dependent care

Your spouse was a student if he or she

6103.

expenses. The $5,000 is shown in box

was enrolled as a full-time student at a

The time needed to complete and

10 of your W-2 form. In 2002, you

school during any 5 months of 2002. A

file this form will vary depending on

incurred and were reimbursed for

school does not include a night school

individual circumstances. The

$4,950 of qualified expenses. You

or correspondence school. Your spouse

estimated average time is:

would enter $5,000 on line 12 and $50,

was disabled if he or she was not

Recordkeeping, 39 min.; Learning

the amount forfeited, on line 13.

capable of self-care. Figure your

about the law or the form, 25 min.;

spouse’s earned income on a monthly

Line 15

Preparing the form, 50 min.; and

basis.

Copying, assembling, and sending

Enter the total of all qualified expenses

For each month or part of a month

the form to the IRS, 27 min.

incurred in 2002 for the care of your

your spouse was a student or was

If you have comments concerning

qualifying person(s). It does not matter

disabled, he or she is considered to

the accuracy of these time estimates or

when the expenses were paid.

have worked and earned income. His or

suggestions for making this form

Example. You received $2,000 in cash

her earned income for each month is

simpler, we would be happy to hear

under your employer’s dependent care

considered to be at least $200 ($400 if

from you. See the Instructions for Form

plan for 2002. The $2,000 is shown in

more than one qualifying person was

1040.

box 10 of your W-2 form. Only $900 of

cared for in 2002). If your spouse also

qualified expenses were incurred in

worked during that month, use the

higher of $200 (or $400) or his or her

-3-

2002 Instructions For Form 2441 Page 3

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