Instructions For Form 2441 - 2013 (Page 3 of 5) in pdf

expenses are treated as paid in the year the care is

Columns (a) and (b)

provided. Do not include in column (c) qualified expenses:

Enter the care provider's name and address. If you were

You incurred in 2013 but did not pay until 2014. You

covered by your employer's dependent care plan and your

may be able to use these expenses to increase your

employer furnished the care (either at your workplace or

2014 credit.

by hiring a care provider), enter your employer's name in

You incurred in 2012 but did not pay until 2013.

column (a). Next, enter “See W-2” in column (b). Then,

Instead, see the instructions for line 9.

leave columns (c) and (d) blank. But if your employer paid

You prepaid in 2013 for care to be provided in 2014.

a third party (not hired by your employer) on your behalf to

These expenses can only be used to figure your 2014

provide the care, you must give information on the third

credit.

party in columns (a) through (d).

If you paid qualified expenses for the care of two

Column (c)

or more qualifying persons, the applicable dollar

TIP

limit is $6,000. This limit does not need to be

If the care provider is an individual, enter his or her social

divided equally. For example, if you paid and incurred

security number (SSN). Otherwise, enter the provider's

$2,500 of qualified expenses for the care of one qualifying

employer identification number (EIN). If the provider is a

person and $3,500 for the care of another qualifying

tax-exempt organization, enter “Tax-Exempt” in column

person, you can use the total, $6,000, to figure the credit.

(c).

U.S. citizens and resident aliens living abroad. If you

To qualify for the credit, you must have one or more

are living abroad, your care provider may not have, and

qualifying persons. You should show the expenses for

may not be required to get, a U.S. taxpayer identification

each child in column (c) of line 2. However, it is possible a

number (for example, an SSN or EIN). If so, enter

qualifying child could have no expenses and a second

“LAFCP” (Living Abroad Foreign Care Provider) in the

child could have expenses exceeding $3,000. You should

space for the care provider's taxpayer identification

list -0- for the one child and the actual amount for the

number.

second child. The $6,000 limit would still be used to

compute your credit unless you have already excluded or

Column (d)

deducted, in Part III, certain dependent care benefits paid

to you (or on your behalf) by your employer.

Enter the total amount you actually paid in 2013 to the

care provider. Also, include amounts your employer paid

Lines 4 and 5

to a third party on your behalf. It does not matter when the

If filing jointly, figure your and your spouse's earned

expenses were incurred. Do not reduce this amount by

income separately. Enter your earned income on line 4

any reimbursement you received.

and your spouse's earned income on line 5.

Line 2

Earned income for figuring the credit includes the

Complete columns (a) through (c) for each qualifying

following amounts.

person. If you have more than two qualifying persons,

1. The amount shown on Form 1040, line 7; Form

attach a statement to your return with the required

1040A, line 7; or Form 1040NR, line 8; minus any amount:

information. Be sure to put your name and social security

number (SSN) on the statement. Also, enter “See

a. Included for a scholarship or fellowship grant that

was not reported to you on a Form W-2,

Attached” on the dotted line next to line 3.

b. Also reported on Schedule SE (Form 1040)

Column (b)

because you were a member of the clergy or you received

$108.28 or more of church employee income,

You must enter the qualifying person's SSN. Be sure the

name and SSN entered agree with the person's social

c. Received for work performed while an inmate in a

security card. Otherwise, at the time we process your

penal institution, or

return, we may reduce or disallow your credit. If the child

d. Received as a pension or annuity from a

was born and died in 2013 and did not have an SSN,

nonqualified deferred compensation plan or a

enter “Died” in column (b) and attach a copy of the child's

nongovernmental section 457(b) plan. This amount may

birth certificate, death certificate, or hospital medical

be reported in box 11 of Form W-2. If you received such

records.

an amount but box 11 is blank, contact your employer for

the amount received as a pension or annuity.

To find out how to get an SSN, see Social Security

2. The amount shown on Schedule SE, line 3, minus

Number (SSN) in the Form 1040 or Form 1040A

any deduction you claim on Form 1040 or Form 1040NR,

instructions, or Identifying Number in the Form 1040NR

line 27.

instructions. If the name or SSN on the person's social

security card is not correct, call the Social Security

If you use either optional method to figure

Administration at 1-800-772-1213.

self-employment tax, subtract any deduction you claim on

Form 1040 or Form 1040NR, line 27, from the total of the

Column (c)

amounts shown on Schedule SE, Section B, lines 3 and

4b.

Enter the qualified expenses you incurred and paid in

2013 for the person listed in column (a). Prepaid

If you received church employee income of $108.28 or

more, subtract any deduction you claim on Form 1040 or

Instructions for Form 2441 (2013)

Instructions For Form 2441 - 2013 Page 3

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