Instructions For Schedule 2 (Form 1040a) - 2008 (Page 2 of 4) in pdf

garten or above. You can include the cost of a day camp, even if it

If you have more than two care providers, attach a statement to

specializes in a particular activity, such as soccer. But, do not in-

your return with the required information. Be sure to put your name

clude any expenses for sending your child to an overnight camp,

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

summer school, or a tutoring program.

Attached” right above the Caution under line 1.

Medical expenses. Some disabled spouse and dependent care

You can show a serious and earnest effort (due dili-

Due diligence.

expenses may qualify as medical expenses if you itemize deduc-

gence) to get the information by keeping in your records a Form

tions. But you must use Form 1040. However, you cannot claim the

W-10 completed by the care provider. Or you may keep one of the

same expense as both a dependent care expense and a medical ex-

other sources of information listed in the instructions for Form

pense. See Pub. 502 and Pub. 503 for details.

W-10. If the provider does not give you the information, complete

the entries you can on line 1. For example, enter the provider’s

name and address. Enter “See Attached Statement” in the columns

for which you do not have the information. Then, attach a statement

Who Can Take the Credit or Exclude

to your return explaining that the provider did not give you the

Dependent Care Benefits?

information you requested.

You can take the credit or the exclusion if all five of the following

Enter the care provider’s name and address. If

Columns (a) and (b).

apply.

you were covered by your employer’s dependent care plan and your

1. Your filing status is single, head of household, qualifying

employer furnished the care (either at your workplace or by hiring a

widow(er) with dependent child, or married filing jointly. But see

care provider), enter your employer’s name in column (a). Next,

Married persons filing separately below.

enter “See W-2” in column (b). Then, leave columns (c) and (d)

blank. But if your employer paid a third party (not hired by your

2. The care was provided so you (and your spouse if filing

employer) on your behalf to provide the care, you must give infor-

jointly) could work or look for work. However, if you did not find a

mation on the third party in columns (a) through (d).

job and have no earned income for the year, you cannot take the

credit or the exclusion. But if your spouse was a student or disabled,

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

Column (c).

see the instructions for line 5.

social security number (SSN). Otherwise, enter the provider’s em-

ployer identification number (EIN). If the provider is a tax-exempt

Note.

Child support payments received by you are not included in

organization, enter “Tax-Exempt.”

your gross income and are not considered as earned income for

figuring this credit.

U.S. citizens and resident aliens living abroad.

If you are living

3. The care must be for one or more qualifying persons.

abroad, your care provider may not have, and may not be required

4. The person who provided the care was not your spouse, the

to get, a U.S. taxpayer identification number (for example, an SSN

parent of your qualifying child, or a person whom you can claim as

or EIN). If so, enter “LAFCP” (Living Abroad Foreign Care Pro-

a dependent. If your child provided the care, he or she must have

vider) in the space for the care provider’s taxpayer identification

been age 19 or older by the end of 2008 and he or she cannot be

number.

your dependent.

Column (d).

Enter the total amount you actually paid in 2008 to the

5. You report the required information about the care provider

care provider. Also, include amounts your employer paid to a third

on line 1 and, if taking the credit, the information about the qualify-

party on your behalf. It does not matter when the expenses were

ing person on line 2.

incurred. Do not reduce this amount by any reimbursement you

received.

If your filing status is married

Married persons filing separately.

filing separately and all of the following apply, you are considered

unmarried for purposes of figuring the credit and the exclusion on

Part II

Schedule 2.

Credit for Child and Dependent Care

•

You lived apart from your spouse during the last 6 months of

Expenses

2008,

•

The qualifying person lived in your home more than half of

Line 2

2008, and

•

Complete columns (a) through (c) for each qualifying person. If you

You provided over half the cost of keeping up your home.

have more than two qualifying persons, attach a statement to your

If you meet all the requirements to be treated as unmarried and

return with the required information. Be sure to put your name and

meet items 2 through 5 listed earlier, you can take the credit or the

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

exclusion. If you do not meet all the requirements to be treated as

Attached” in the space to the left of line 3.

unmarried, you cannot take the credit. However, you can take the

exclusion if you meet items 2 through 5.

Column (b).

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

the name and SSN entered agree with the person’s social security

card. Otherwise, at the time we process your return, we may reduce

or disallow your credit. If the child was born and died in 2008 and

Part I

did not have an SSN, enter “Died” in column (b) and attach a copy

Persons or Organizations Who Provided the

of the child’s birth certificate, death certificate, or hospital medical

Care

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

(SSN) on page 17 of the Form 1040A instructions. If the name or

SSN on the person’s social security card is not correct, call the

Line 1

Social Security Administration at 1-800-772-1213.

Complete columns (a) through (d) for each person or organization

Enter the qualified expenses you incurred and paid in

Column (c).

that provided the care. You can use Form W-10 or any other source

2008 for the person listed in column (a). Prepaid expenses are

listed in its instructions to get the information from the care pro-

treated as paid in the year the care is provided. Do not include in

vider. If you do not give correct or complete information, your

column (c) qualified expenses:

credit (and exclusion, if applicable) may be disallowed unless you

•

can show you used due diligence in trying to get the required infor-

You incurred in 2008 but did not pay until 2009. You may be

mation.

able to use these expenses to increase your 2009 credit.

Sch. 2-2

Instructions For Schedule 2 (Form 1040a) - 2008 Page 2

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