Instructions For Form 2441 - 2013 (Page 4 of 5) in pdf

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

amount on line 4. If you also worked during that month,

shown on Schedule SE, Section B, lines 3, 4b, and 5a.

enter the higher of $250 (or $500) or your actual earned

income for that month.

3. If you are filing Schedule C (Form 1040) or C-EZ

(Form 1040) as a statutory employee, the amount shown

Both spouses were students or disabled. If, in the

on line 1 of the schedule.

same month, both you and your spouse were either

students or disabled, only one of you can be treated as

4. Nontaxable combat pay, if you elect to include it in

having earned income in that month under these rules.

earned income. However, including this income will only

give you a larger credit if your (or your spouse's) other

earned income is less than the amount entered on line 3.

Special Situations

To make the election, include all of your nontaxable

If you are filing jointly, disregard community property

combat pay in the amount you enter on line 4 (line 5 for

laws.

your spouse if filing jointly).

If your spouse died in 2013, see Pub. 503.

If you are filing jointly and both you and your spouse

received nontaxable combat pay, you can each make

Line 9

your own election. (In other words, if one of you makes the

Credit for Prior Year's Expenses

election, the other one can also make it but does not have

If you had qualified expenses for 2012 that you did not pay

to.) The amount of your nontaxable combat pay should be

until 2013, you may be able to increase the amount of

shown in box 12 of your Form(s) W-2 with code Q.

credit you can take in 2013. To figure the credit, see

You can choose to include your nontaxable

Worksheet A in Pub. 503. If you can take a credit for your

combat pay in earned income when figuring your

2012 expenses, enter the amount of the additional credit

TIP

credit, even if you choose not to include it in

and “CPYE” (Credit for Prior Year Expenses) on the

earned income for the earned income credit (EIC) or the

dotted line next to line 9. Add the credit to the amount on

exclusion or deduction for child and dependent care

line 9 and replace the amount on line 9 with that total.

benefits.

Also, attach a statement to your tax return showing the

name and taxpayer identification number of the person for

You must reduce your earned income by any loss

whom you paid the prior year's expenses and how you

from self-employment.

figured the credit.

CAUTION

Line 10

Child support payments received by you are not

Credit Limit Worksheet

included in your gross income and are not considered as

earned income for figuring this credit.

Complete this worksheet to figure the amount to enter on

line 10.

If You or Your Spouse Was a Student or Disabled

1. Enter the amount from Form 1040, line 46; Form 1040A,

Your spouse's earned income. Your spouse was a

line 28; or Form 1040NR, line 44

. . . . . . . . . . . .

full-time student if he or she was enrolled as a full-time

2. Enter the amount from Form 1040, line 47; or Form

student at a school for some part of each of 5 calendar

1040NR, line 45; Form 1040A filers enter -0-

. . . . .

months during 2013. The months need not be

3. Subtract line 2 from line 1. Also enter this amount on

consecutive. A school does not include an on-the-job

Form 2441, line 10. But if zero or less, stop; you cannot

take the credit

training course, correspondence school, or a school

. . . . . . . . . . . . . . . . . . . . . . .

offering courses only through the Internet. Your spouse

Line 13

was disabled if he or she was not physically or mentally

capable of self-care. Figure your spouse's earned income

If you had an employer-provided dependent care plan,

on a monthly basis.

your employer may have permitted you to carry forward

any unused amount from 2012 to use during a grace

For each month or part of a month your spouse was a

period in 2013. Enter on line 13 the amount you carried

student or was disabled, he or she is considered to have

forward and used in 2013 during the grace period.

worked and earned income. His or her earned income for

each month is considered to be at least $250 ($500 if

Line 14

more than one qualifying person was cared for in 2013).

If you had an employer-provided dependent care plan,

Enter that amount on line 5. If your spouse also worked

enter on line 14 the total of the following amounts included

during that month, use the higher of $250 (or $500) or his

on line 12.

or her actual earned income for that month.

Any amount you forfeited. You forfeited an amount if

For any month that your spouse was not a student or

you did not receive it because you did not incur the

disabled, use your spouse's actual earned income if he or

expense. Do not include amounts you expect to receive at

she worked during the month.

a future date.

Your earned income. These rules for a spouse who was

Any amount you did not receive but are permitted by

a student or disabled also apply to you if you were a

your employer to carry forward and use in the following

student or disabled. For each month or part of a month

year during a grace period.

you were a student or disabled, your earned income is

Example. Under your employer's dependent care

considered to be at least $250 ($500 if more than one

plan, you chose to have your employer set aside $5,000

qualifying person was cared for in 2013). Enter that

Instructions for Form 2441 (2013)

Instructions For Form 2441 - 2013 Page 4

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