Instructions For Form 2441 - 2016


Department of the Treasury
Internal Revenue Service
Instructions for Form 2441
Child and Dependent Care Expenses
Future Developments
claim as a dependent or could claim as a dependent
For the latest information about developments related to
a. The disabled person had gross income of $4,050 or
Form 2441 and its instructions, such as legislation
enacted after they were published, go to
b. The disabled person filed a joint return, or
c. You (or your spouse if filing jointly) could be claimed
Purpose of Form
as a dependent on another taxpayer's 2016 return.
If you paid someone to care for your child or other
If you are divorced or separated, see Special rule for
qualifying person so you (and your spouse if filing jointly)
children of divorced or separated parents, below.
could work or look for work in 2016, you may be able to
take the credit for child and dependent care expenses.
To find out who is a qualifying child and who is a
You (and your spouse if filing jointly) must have earned
dependent, see Pub. 501, Exemptions, Standard
income to take the credit. But see
If You or Your Spouse
Deduction, and Filing Information.
Was a Student or
Disabled, later. If you can take the
To be a qualifying person, the person must have
credit, use Form 2441 to figure the amount of your credit.
lived with you for more than half of 2016.
If you (or your spouse if filing jointly) received any
dependent care benefits for 2016, you must use Form
Special rule for children of divorced or separated pa­
2441 to figure the amount, if any, of the benefits you can
rents. Even if you can't claim your child as a dependent,
exclude from your income on Form 1040, line 7; Form
he or she is treated as your qualifying person if:
1040A, line 7; or Form 1040NR, line 8. You must complete
The child was under age 13 or wasn't physically or
Part III of Form 2441 before you can figure the credit, if
mentally able to care for himself or herself, and
any, in Part II.
You were the child's custodial parent. The custodial
Additional information. See Pub. 503, Child and
parent is the parent with whom the child lived for the
Dependent Care Expenses, for more details.
greater number of nights in 2016. If the child was with
each parent for an equal number of nights, the custodial
parent is the parent with the higher adjusted gross
income. For details and an exception for a parent who
Dependent Care Benefits
works at night, see Pub. 501.
Dependent care benefits include:
The noncustodial parent can't treat the child as a
Amounts your employer paid directly to either you or
qualifying person even if that parent is entitled to claim the
your care provider for the care of your qualifying person(s)
child as a dependent under the special rules for a child of
while you worked,
divorced or separated parents.
The fair market value of care in a daycare facility
provided or sponsored by your employer, and
Qualified Expenses
Pre-tax contributions you made under a dependent
These include amounts paid for household services and
care flexible spending arrangement (FSA).
care of the qualifying person while you worked or looked
for work. Child support payments aren't qualified
Your salary may have been reduced to pay for these
expenses. Also, expenses reimbursed by a state social
benefits. If you received dependent care benefits as an
service agency aren't qualified expenses unless you
employee, they should be shown in box 10 of your 2016
included the reimbursement in your income.
Form(s) W-2. Benefits you received as a partner should
be shown in box 13 of your Schedule K-1 (Form 1065)
Generally, if you worked or actively looked for work
with code O.
during only part of the period in which you incurred the
expenses, you must figure your expenses for each day.
Qualifying Person(s)
However, there are special rules for temporary absences
A qualifying person is:
or part-time work. See Pub. 503 for more details.
1. A qualifying child under age 13 whom you can claim
as a dependent. If the child turned 13 during the year, the
Household Services
child is a qualifying person for the part of the year he or
These are services needed to care for the qualifying
she was under age 13.
person as well as to run the home. They include, for
2. Your disabled spouse who wasn't physically or
example, the services of a cook, maid, babysitter,
mentally able to care for himself or herself.
housekeeper, or cleaning person if the services were
3. Any disabled person who wasn't physically or
partly for the care of the qualifying person. Don't include
mentally able to care for himself or herself whom you can
services of a chauffeur or gardener.
Sep 15, 2016
Cat. No. 10842K


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