Instructions For Form 2441 - 2013 printable pdf download

2013

Department of the Treasury

Internal Revenue Service

Instructions for Form 2441

Child and Dependent Care Expenses

Future Developments

claim as a dependent or could claim as a dependent

except:

For the latest information about developments related to

a. The disabled person had gross income of $3,900 or

Form 2441 and its instructions, such as legislation

more,

enacted after they were published, go to

b. The disabled person filed a joint return, or

form2441.

c. You (or your spouse if filing jointly) could be claimed

Purpose of Form

as a dependent on another taxpayer's 2013 return.

If you paid someone to care for your child or other

If you are divorced or separated, see Special rule for

qualifying person so you (and your spouse if filing jointly)

children of divorced or separated parents, below.

could work or look for work in 2013, you may be able to

take the credit for child and dependent care expenses.

To find out who is a qualifying child and who is a

You (and your spouse if filing jointly) must have earned

dependent, see Pub. 501, Exemptions, Standard

income to take the credit. But see If You or Your Spouse

Deduction, and Filing Information.

Was a Student or Disabled, later. If you can take the

credit, use Form 2441 to figure the amount of your credit.

To be a qualifying person, the person must have

lived with you for more than half of 2013.

If you (or your spouse if filing jointly) received any

dependent care benefits for 2013, you must use Form

CAUTION

Special rule for children of divorced or separated pa

2441 to figure the amount, if any, of the benefits you can

rents. Even if you cannot claim your child as a

exclude from your income on Form 1040, line 7; Form

dependent, he or she is treated as your qualifying person

1040A, line 7; or Form 1040NR, line 8. You must complete

if:

Part III of Form 2441 before you can figure the credit, if

any, in Part II.

The child was under age 13 or was not physically or

mentally able to care for himself or herself, and

Additional information. See Pub. 503, Child and

You were the child's custodial parent. The custodial

Dependent Care Expenses, for more details.

parent is the parent with whom the child lived for the

Definitions

greater number of nights in 2013. If the child was with

each parent for an equal number of nights, the custodial

Dependent Care Benefits

parent is the parent with the higher adjusted gross

income. For details and an exception for a parent who

Dependent care benefits include:

works at night, see Pub. 501.

Amounts your employer paid directly to either you or

The noncustodial parent cannot treat the child as a

your care provider for the care of your qualifying person(s)

qualifying person even if that parent is entitled to claim the

while you worked,

child as a dependent under the special rules for a child of

The fair market value of care in a daycare facility

divorced or separated parents.

provided or sponsored by your employer, and

Pre-tax contributions you made under a dependent

Qualified Expenses

care flexible spending arrangement (FSA).

These include amounts paid for household services and

Your salary may have been reduced to pay for these

care of the qualifying person while you worked or looked

benefits. If you received dependent care benefits as an

for work. Child support payments are not qualified

employee, they should be shown in box 10 of your 2013

expenses. Also, expenses reimbursed by a state social

Form(s) W-2. Benefits you received as a partner should

service agency are not qualified expenses unless you

be shown in box 13 of your Schedule K-1 (Form 1065)

included the reimbursement in your income.

with code O.

Generally, if you worked or actively looked for work

Qualifying Person(s)

during only part of the period in which you incurred the

A qualifying person is:

expenses, you must figure your expenses for each day.

However, there are special rules for temporary absences

1. A qualifying child under age 13 whom you can claim

or part-time work. See Pub. 503 for more details.

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

Household Services

she was under age 13.

These are services needed to care for the qualifying

2. Your disabled spouse who was not physically or

mentally able to care for himself or herself.

person as well as to run the home. They include, for

example, the services of a cook, maid, babysitter,

3. Any disabled person who was not physically or

housekeeper, or cleaning person if the services were

mentally able to care for himself or herself whom you can

Oct 11, 2013

Cat. No. 10842K

Instructions For Form 2441 - 2013

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