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

to cover your 2013 dependent care expenses. The $5,000

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

is shown on your Form W-2, in box 10. In 2013, you

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

incurred and were reimbursed for $4,950 of qualified

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

expenses. You would enter $5,000 on line 12 and $50, the

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

amount forfeited, on line 14. You would also enter $50 on

on line 1 of the schedule.

line 14 if, instead of forfeiting the amount, your employer

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

permitted you to carry the $50 forward to use during the

earned income. However, including this income will only

grace period in 2014.

give you a larger exclusion or deduction if your (or your

spouse's) other earned income is less than the amount

Line 15

entered on line 17. To make the election, include all of

Add the amounts on lines 12 and 13 and subtract from

your nontaxable combat pay in the amount you enter on

that total, the amount on line 14. Enter the result on

line 18 (line 19 for your spouse if filing jointly).

line 15.

If you are filing jointly and both you and your spouse

Line 16

received nontaxable combat pay, you can each make

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

Enter the total of all qualified expenses incurred in 2013

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

for the care of your qualifying person(s). It does not matter

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

when the expenses were paid.

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

Example. You received $2,000 in cash under your

You can choose to include your nontaxable

employer's dependent care plan for 2013. The $2,000 is

combat pay in earned income when figuring your

shown on your Form W-2, in box 10. Only $900 of

TIP

exclusion or deduction, even if you choose not to

qualified expenses were incurred in 2013 for the care of

include it in earned income for the earned income credit

your 5-year-old dependent child. You would enter $2,000

(EIC) or the credit for child and dependent care expenses.

on line 12 and $900 on line 16.

Line 18

For purposes of line 18, earned income does not

include any dependent care benefits shown on

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

line 12.

income separately. Enter your earned income on line 18

CAUTION

and your spouse's earned income on line 19. If your filing

You must reduce your earned income by any loss

status is married filing separately or you or your spouse

from self-employment.

was a student or disabled, see the instructions for line 19.

CAUTION

Earned income for figuring the amount of dependent

Special Situations

care benefits you are able to exclude or deduct from your

income includes the following amounts.

If you are filing jointly, disregard community property

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

laws.

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

If your spouse was a full-time student or disabled in

2013, see the instructions for lines 4 and 5, earlier.

a. Included for a scholarship or fellowship grant that

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

Line 19

b. Also reported on Schedule SE (Form 1040)

If your filing status is married filing separately, see

Married

because you were a member of the clergy or you received

Persons Filing

Separately, earlier. Are you considered

$108.28 or more of church employee income,

unmarried under that rule?

c. Received for work performed while an inmate in a

penal institution, and

Yes. Enter your earned income (from line 18) on

d. Received as a pension or annuity from a

line 19. On line 21, enter $5,000.

nonqualified deferred compensation plan or a

No. Enter your spouse's earned income on line 19. If

nongovernmental section 457(b) plan. This amount may

you or your spouse was a full-time student or

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

disabled in 2013, see the instructions for lines 4 and

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

5. On line 21, enter $2,500.

the amount received as a pension or annuity.

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

Line 24

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

Include your deductible benefits in the total entered on

line 27.

Schedule C, line 14; Schedule E, line 19 or line 28; or

If you use either optional method to figure

Schedule F, line 15; whichever applies.

self-employment tax, subtract any deduction you claim on

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

Lines 27 through 31

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

If you are reporting dependent care benefits in Part III of

4b.

the form, you will need to complete lines 27 through 31 if

If you received church employee income of $108.28 or

you are also claiming the credit for child and dependent

more, subtract any deduction you claim on Form 1040 or

care expenses in Part II of the form.

Instructions for Form 2441 (2013)

Instructions For Form 2441 - 2013 Page 5

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