Instructions For Form 2441 - 2013 (Page 2 of 5) in pdf

partly for the care of the qualifying person. Do not include

provided the care, he or she must have been age 19 or

services of a chauffeur or gardener.

older by the end of 2013, and he or she cannot be your

dependent.

You can also include your share of the employment

5. You report the required information about the care

taxes paid on wages for qualifying child and dependent

provider on line 1 and, if taking the credit, the information

care services.

about the qualifying person on line 2.

Married Persons Filing Separately

Care of the Qualifying Person

Generally, married persons must file a joint return to claim

Care includes the cost of services for the qualifying

the credit. If your filing status is married filing separately

person's well-being and protection. It does not include the

and all of the following apply, you are considered

cost of food, lodging, education, clothing, or

unmarried for purposes of claiming the credit on Form

entertainment.

2441.

You lived apart from your spouse during the last 6

You can include the cost of care provided outside your

months of 2013.

home for your dependent under age 13 or any other

Your home was the qualifying person's main home for

qualifying person who regularly spends at least 8 hours a

more than half of 2013.

day in your home. If the care was provided by a

You paid more than half of the cost of keeping up that

dependent care center, the center must meet all

home for 2013.

applicable state and local regulations. A dependent care

center is a place that provides care for more than six

If you meet all the requirements to be treated as

persons (other than persons who live there) and receives

unmarried and meet items 2 through 5 listed earlier, you

a fee, payment, or grant for providing services for any of

can take the credit or the exclusion. If you do not meet all

those persons, even if the center is not run for profit.

the requirements to be treated as unmarried, you cannot

take the credit. However, you can take the exclusion if you

You can include amounts paid for items other than the

meet items 2 through 5.

care of your child (such as food and schooling) only if the

Line Instructions

items are incidental to the care of the child and cannot be

separated from the total cost. But do not include the cost

of schooling for a child in kindergarten or above. You can

Line 1

include the cost of a day camp, even if it specializes in a

Complete columns (a) through (d) for each person or

particular activity, such as computers or soccer. But do

organization that provided the care. You can use Form

not include any expenses for sending your child to an

W-10, Dependent Care Provider's Identification and

overnight camp, summer school, or a tutoring program.

Certification, or any other source listed in its instructions to

get the information from the care provider. If you do not

Medical Expenses

give correct or complete information, your credit (and

exclusion, if applicable) may be disallowed unless you

Some disabled spouse and dependent care expenses

can show you used due diligence in trying to get the

can qualify as medical expenses if you itemize deductions

required information.

on Schedule A (Form 1040). However, you cannot claim

the same expense as both a dependent care expense and

If you have more than two care providers, attach a

a medical expense. See Pub. 502, Medical and Dental

statement to your return with the required information. Be

Expenses, and Pub. 503 for details.

sure to put your name and social security number (SSN)

Who Can Take the Credit or Exclude

on the statement. Also, enter “See Attached” right above

the Caution under line 1.

Dependent Care Benefits?

You can take the credit or the exclusion if all five of the

If you did not have a qualifying person nor any care

following apply.

providers for 2013, and you are filing Form 2441 only to

report taxable income in Part III, enter “none” on line 1,

1. Your filing status may be single, head of household,

column (a).

qualifying widow(er) with dependent child, or married filing

jointly. If your filing status is married filing separately, see

Due Diligence

Married Persons Filing

Separately, later.

2. The care was provided so you (and your spouse if

You can show a serious and earnest effort (due diligence)

filing jointly) could work or look for work. However, if you

to get the information by keeping in your records a Form

did not find a job and have no earned income for the year,

W-10 completed by the care provider. Or you may keep

you cannot take the credit or the exclusion. But if you or

one of the other sources of information listed in the

your spouse was a full-time student or disabled, see the

instructions for Form W-10. If the provider does not give

instructions for lines 4 and 5, later.

you the information, complete the entries you can on

line 1. For example, enter the provider's name and

3. The care must be for one or more qualifying

address. Enter “See Attached Statement” in the columns

persons.

for which you do not have the information. Then, attach a

4. The person who provided the care was not your

statement to your return explaining that the provider did

spouse, the parent of your qualifying child, or a person

not give you the information you requested.

whom you can claim as a dependent. If your child

Instructions for Form 2441 (2013)

Instructions For Form 2441 - 2013 Page 2

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