Form 2441-M - Child And Dependent Care Expense Deduction - 2011 Page 2
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1
2General Instructions
Am I eligible to claim the child and dependent
If I care for my own child in my licensed day-
care expense deduction?
care do I qualify for this deduction?
You are eligible to take this deduction if you paid
You qualify for this deduction if you are a licensed
expenses for household and dependent care
and registered day-care provider who operates a
services necessary for gainful employment in
family day-care home or a group day-care home
order to maintain a household that includes, as a
and care for your own child and at least one
member of the household, one or more qualifying
unrelated child. The amount of dependent care
individuals.
expenses that you can claim for your own child
cannot be greater than the amount you charge for
A qualified individual is a:
the care of an unrelated child. Your expenses are
• dependent under the age of 15 that you may
equal to the expenses that you charge for a child
claim as a dependent on your income tax
of the same age and for the same number of
return; or
hours of care regardless of whether you actually
paid these expenses for the care of your child or
• dependent who, regardless of age, is unable
not.
to care for himself or herself because of a
physical or mental illness; or
What if the expense qualifies as both an
• spouse who is unable to care for himself or
employment-related expense and a medical
herself because of a physical or mental illness.
expense?
You may treat it as either an employment-related
How do I determine if I maintain a household
expense or a medical expense as long as you do
that entitles me to claim this deduction?
not deduct it twice.
You can qualify as maintaining a household
If you treat the deduction as a medical expense,
for the tax year if you furnish over half the cost
the part of that expense that is not deductible
of maintaining the household for the tax year.
because of the 7.5% medical deduction limitation
If you are married, both you and your spouse
cannot be used as part of your employment-
are required to provide over half the cost of
related expenses.
maintaining the household.
Questions? Please call us toll free at
The cost of maintaining a household includes, but
(866) 859-2254 (in Helena, 444-6900).
is not limited to, expenses paid for property taxes,
property insurance, mortgage interest, rent,
utilities, upkeep, repairs, and food consumed
on the premises. Expenses do not include such
costs as clothing, education, medical treatment,
vacations, life insurance or transportation.
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