Instructions For Form 2441 - Child And Dependent Care Expenses - 2008
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Department of the Treasury
Internal Revenue Service
Instructions for Form 2441
Child and Dependent Care Expenses
part of the year he or she was under
looked for work. Child support
age 13.
payments are not qualified expenses.
Purpose of Form
•
Your disabled spouse who is not
Also, expenses reimbursed by a state
If you paid someone to care for your
physically or mentally able to care for
social service agency are not
child or other qualifying person so
himself or herself.
qualified expenses unless you
•
you (and your spouse if filing jointly)
Any disabled person who is not
included the reimbursement in your
could work or look for work in 2008,
physically or mentally able to care for
income.
you may be able to take the credit for
himself or herself whom you can
Generally, if you worked or actively
child and dependent care expenses.
claim as a dependent (or could claim
looked for work during only part of the
You (and your spouse if filing jointly)
as a dependent except that the
period in which you incurred the
must have earned income to take the
person had gross income of $3,500
expenses, you must figure your
credit. But see Spouse Who Was a
or more or filed a joint return.)
expenses for each day. However,
•
Student or Disabled on page 3. If you
Any disabled person who is not
there are special rules for temporary
can take the credit, use Form 2441 to
physically or mentally able to care for
absences or part-time work. See Pub.
figure the amount of your credit.
himself or herself whom you could
503 for more details.
claim as a dependent except that you
If you (or your spouse if filing
Household Services
(or your spouse if filing jointly), could
jointly) received any dependent care
be claimed as a dependent on
benefits for 2008, you must use Form
These are services needed to care
another taxpayer’s 2008 return.
2441 to figure the amount, if any, of
for the qualifying person as well as to
the benefits you may exclude from
run the home. They include, for
If you are divorced or separated,
your income on Form 1040, line 7, or
example, the services of a cook,
see Special rule for children of
Form 1040NR, line 8. You must
maid, babysitter, housekeeper, or
divorced or separated parents below.
complete Part III of Form 2441 before
cleaning person if the services were
To find out who is a qualifying child
you can figure the credit, if any, in
partly for the care of the qualifying
and who is a dependent, see Pub.
Part II.
person. Do not include services of a
501, Exemptions, Standard
chauffeur or gardener.
Additional information. See Pub.
Deduction, and Filing Information.
503, Child and Dependent Care
You can also include your share of
To be a qualifying person, the
Expenses, for more details.
the employment taxes paid on wages
!
person must have lived with
for qualifying child and dependent
you for more than half of
Definitions
CAUTION
care services.
2008.
Care of the Qualifying Person
Dependent Care Benefits
Special rules may apply for
Care includes the cost of services for
TIP
people who had to relocate
Dependent care benefits include:
•
the qualifying person’s well-being and
because of the Midwestern
Amounts your employer paid
protection. It does not include the
storms, tornadoes, or flooding. For
directly to either you or your care
cost of clothing or entertainment.
details, see Pub. 4492-B.
provider for the care of your qualifying
You can include the cost of care
person(s) while you worked,
Special rule for children of
•
provided outside your home for your
The fair market value of care in a
divorced or separated parents.
dependent under age 13 or any other
daycare facility provided or
Even if you cannot claim your child as
qualifying person who regularly
sponsored by your employer, and
a dependent, he or she is treated as
•
spends at least 8 hours a day in your
Pre-tax contributions you made
your qualifying person if:
•
under a dependent care flexible
home. If the care was provided by a
The child was under age 13 or was
spending arrangement (FSA).
dependent care center, the center
physically or mentally not able to care
must meet all applicable state and
for himself or herself, and
Your salary may have been
•
local regulations. A dependent care
You were the child’s custodial
reduced to pay for these benefits. If
center is a place that provides care
parent (the parent with whom the
you received dependent care benefits
for more than six persons (other than
child lived for the greater part of
as an employee, they should be
persons who live there) and receives
2008).
shown in box 10 of your 2008
a fee, payment, or grant for providing
Form(s) W-2. Benefits you received
The noncustodial parent cannot
services for any of those persons,
as a partner should be shown in box
treat the child as a qualifying person
even if the center is not run for profit.
13 of your Schedule K-1 (Form 1065)
even if that parent is entitled to claim
with code N.
You can include amounts paid for
the child as a dependent under the
special rules for a child of divorced or
items other than the care of your child
Qualifying Person(s)
separated parents.
(such as food and schooling) only if
A qualifying person is:
the items are incidental to the care of
•
Qualified Expenses
A qualifying child under age 13
the child and cannot be separated
whom you can claim as a dependent.
These include amounts paid for
from the total cost. But do not include
If the child turned 13 during the year,
household services and care of the
the cost of schooling for a child in
the child is a qualifying person for the
qualifying person while you worked or
kindergarten or above. You can
Cat. No. 10842K
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