Form 2441-M - Child And Dependent Care Expense Deduction - 2012 Page 2
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1
2Form 2441-M Instructions
Am I eligible to claim the child and dependent
costs as clothing, education, medical treatment,
care expense deduction?
vacations, life insurance, or transportation.
You are eligible to take this deduction if you paid
If I care for my own child in my licensed day-
expenses for household and dependent care
care do I qualify for this deduction?
services necessary for gainful employment in
You qualify for this deduction if you are a licensed
order to maintain a household that includes, as a
and registered day-care provider who operates a
member of the household, one or more qualifying
family day-care home or a group day-care home
individuals.
and care for your own child and at least one
A qualified individual is a:
unrelated child. The amount of dependent care
● dependent under the age of 15 that you may
expenses that you can claim for your own child
claim as a dependent on your income tax
cannot be greater than the amount you charge for
return; or
the care of an unrelated child. Your expenses are
equal to the expenses that you charge for a child
● dependent who, regardless of age, is unable
of the same age and for the same number of
to care for himself or herself because of a
hours of care regardless of whether you actually
physical or mental illness; or
paid these expenses for the care of your child or
● spouse who is unable to care for himself
not.
or herself because of a physical or mental
What if the expense qualifies as both an
illness.
employment-related expense and a medical
How do I determine if I maintain a household
expense?
that entitles me to claim this deduction?
You may treat it as either an employment-related
You can qualify as maintaining a household
expense or a medical expense as long as you do
for the tax year if you furnish over half the cost
not deduct it twice.
of maintaining the household for the tax year.
If you treat the deduction as a medical expense,
If you are married, both you and your spouse
the part of that expense that is not deductible
are required to provide over half the cost of
because of the 7.5% medical deduction limitation
maintaining the household.
cannot be used as part of your employment-
The cost of maintaining a household includes, but
related expenses.
is not limited to, expenses paid for property taxes,
Administrative Rules of Montana: 42.15.427
property insurance, mortgage interest, rent,
utilities, upkeep, repairs, and food consumed
Questions? Please call us toll free at
(866) 859-2254 (in Helena, 444-6900).
on the premises. Expenses do not include such
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