Instructions For Schedule 2 (Form 1040a) - 2008
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4Department of the Treasury
Internal Revenue Service
2008 Instructions for Schedule 2 (Form 1040A)
If you paid someone to care for your child or other qualifying person so you (and your
Child and
spouse if filing jointly) could work or look for work in 2008, you may be able to take the
credit for child and dependent care expenses. You (and your spouse if filing jointly) must
Dependent Care
have earned income to take the credit. (But see the instructions for line 5 if your spouse was a
full-time student or disabled.) If you can take the credit, use Schedule 2 to figure the amount
of your credit.
Expenses for
If you (or your spouse if filing jointly) received any dependent care benefits for 2008, you
must use Schedule 2 to figure the amount, if any, of the benefits you may exclude from your
Form 1040A
income on Form 1040A, line 7. You must complete Part III of Schedule 2 before you can
figure the credit, if any, in Part II.
Filers
See Pub. 503 for more details.
Additional information.
Special rule for children of divorced or separated parents.
Definitions
Even if you cannot claim your child as a dependent, he or she is
treated as your qualifying person if:
Dependent care benefits
•
The child was under age 13 or was physically or mentally not
Dependent care benefits include:
able to care for himself or herself, and
•
Amounts your employer paid directly to either you or your
•
You were the child’s custodial parent (the parent with whom
care provider for the care of your qualifying person(s) while you
the child lived for the greater part of 2008).
worked,
•
The noncustodial parent cannot treat the child as a qualifying
The fair market value of care in a daycare facility provided or
person even if that parent is entitled to claim the child as a depen-
sponsored by your employer, and
dent under the special rules for a child of divorced or separated
•
Pre-tax contributions you made under a dependent care flexi-
parents.
ble spending arrangement (FSA).
Qualified expenses.
These include amounts paid for household
Your salary may have been reduced to pay for these benefits. If
services and care of the qualifying person while you worked or
you received dependent care benefits as an employee, they should
looked for work. Child support payments are not qualified ex-
be shown in box 10 of your 2008 Form(s) W-2.
penses. Also, expenses reimbursed by a state social service agency
are not qualified expenses unless you included the reimbursement
A qualifying person is:
Qualifying person(s).
in your income.
•
A qualifying child under age 13 whom you can claim as a
Generally, if you worked or actively looked for work during
dependent. If the child turned 13 during the year, the child is a
only a part of the period in which you incurred the expenses, you
qualifying person for the part of the year he or she was under age
must figure your expenses for each day. However, there are special
13.
rules for temporary absences or part-time work. See Pub. 503 for
•
Your disabled spouse who is not physically or mentally able to
details.
care for himself or herself.
Household services. These are services needed to care for the
•
Any disabled person who is not physically or mentally able to
qualifying person as well as to run the home. They include, for
care for himself or herself whom you can claim as a dependent (or
example, the services of a cook, maid, babysitter, housekeeper, or
could claim as a dependent except that the person had gross income
cleaning person if the services were partly for the care of the quali-
of $3,500 or more or filed a joint return.)
fying person. Do not include services of a chauffeur or gardener.
•
Any disabled person who is not physically or mentally able to
You can also include your share of the employment taxes paid
care for himself or herself whom you could claim as a dependent
on wages for qualifying child and dependent care services.
except that you (or your spouse if filing jointly), could be claimed
Care of the qualifying person. Care includes the cost of services
as a dependent on another taxpayer’s 2008 return.
for the qualifying person’s well-being and protection. It does not
include the cost of clothing or entertainment.
If you are divorced or separated, see Special rule for children of
divorced or separated parents on this page.
You can include the cost of care provided outside your home for
your dependent under age 13 or any other qualifying person who
To find out who is a qualifying child and who is a dependent, see
regularly spends at least 8 hours a day in your home. If the care was
Pub. 501, Exemptions, Standard Deduction, and Filing Information.
provided by a dependent care center, the center must meet all appli-
cable state and local regulations. A dependent care center is a place
To be a qualifying person, the person must have lived
that provides care for more than six persons (other than persons
with you for more than half of 2008.
who live there) and receives a fee, payment, or grant for providing
services for any of those persons, even if the center is not run for
profit.
Special rules may apply for people who had to relocate
You can include amounts paid for items other than the care of
because of the Midwestern storms, tornadoes, or flood-
your child (such as food and schooling) only if the items are inci-
TIP
ing. For details, see Pub. 4492-B.
dental 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 kinder-
Sch. 2-1
Cat. No. 30139Y
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