Instructions For Form 2441 - 2016 (Page 2 of 6) in pdf

You can also include your share of the employment

5. You report the required information about the care

taxes paid on wages for qualifying child and dependent

provider on line 1 and, if taking the credit, the information

care services.

about the qualifying person on line 2.

Married Persons Filing Separately

Care of the Qualifying Person

Generally, married persons must file a joint return to claim

Care includes the cost of services for the qualifying

the credit. If your filing status is married filing separately

person's well-being and protection. It doesn't include the

and all of the following apply, you are considered

cost of food, lodging, education, clothing, or

unmarried for purposes of claiming the credit on Form

entertainment.

2441.

You lived apart from your spouse during the last 6

You can include the cost of care provided outside your

months of 2016.

home for your dependent under age 13 or any other

Your home was the qualifying person's main home for

qualifying person who regularly spends at least 8 hours a

more than half of 2016.

day in your home. If the care was provided by a

You paid more than half of the cost of keeping up that

dependent care center, the center must meet all

home for 2016.

applicable state and local regulations. A dependent care

center is a place that provides care for more than six

If you meet all the requirements to be treated as

persons (other than persons who live there) and receives

unmarried and meet items 2 through 5 listed earlier, you

a fee, payment, or grant for providing services for any of

can take the credit or the exclusion. If you don't meet all

those persons, even if the center isn't run for profit.

the requirements to be treated as unmarried, you can't

take the credit. However, you can take the exclusion if you

You can include amounts paid for items other than the

meet items 2 through 5.

care of your child (such as food and schooling) only if the

Example. Amy separated from her spouse in March.

items are incidental to the care of the child and can't be

She isn't separated under a decree of divorce or separate

separated from the total cost. But don't include the cost of

maintenance agreement and uses the married filing

schooling for a child in kindergarten or above. You can

separate filing status. Amy maintains a home for herself

include the cost of a day camp, even if it specializes in a

and Sam, her disabled brother. Sam is permanently and

particular activity, such as computers or soccer. But don't

totally disabled and unable to care for himself.

include any expenses for sending your child to an

Because Sam earns $5,600 in interest income Amy

overnight camp, summer school, or a tutoring program.

can't claim him as a dependent (his gross income is

greater than the exemption amount, $4,050). And,

Medical Expenses

because Amy isn't able to claim Sam as a dependent and

Some disabled spouse and dependent care expenses

she is still married as of the end of the year, she can't use

can qualify as medical expenses if you itemize deductions

the head of household filing status. Amy's filing status is

on Schedule A (Form 1040). However, you can't claim the

married filing separately and Sam qualifies as a qualifying

same expense as both a dependent care expense and a

person for the child and dependent care credit.

medical expense. See Pub. 502, Medical and Dental

Because of the following facts Amy is able to claim the

Expenses, and Pub. 503 for details.

credit for child and dependent care expenses even though

Who Can Take the Credit or Exclude

Amy uses the married filing separate filing status:

Amy didn't live with her spouse for the last six months of

Dependent Care Benefits?

the year.

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

She has maintained a home for herself and Sam (a

following apply.

qualifying individual) since she separated from her spouse

in March.

1. Your filing status may be single, head of household,

She maintains her own household and provides more

qualifying widow(er) with dependent child, or married filing

than half of the cost of maintaining that home for herself

jointly. If your filing status is married filing separately, see

and Sam.

Married Persons Filing

Separately, later.

Amy pays an adult daycare center to care for Sam to

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

allow her to work.

filing jointly) could work or look for work. However, if you

Line Instructions

didn't find a job and have no earned income for the year,

you can't take the credit or the exclusion. But if you or your

spouse was a full-time student or disabled, see the

Line 1

instructions for lines 4 and 5, later.

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

3. The care must be for one or more qualifying

organization that provided the care. You can use Form

persons.

W-10, Dependent Care Provider's Identification and

Certification, or any other source listed in its instructions to

4. The person who provided the care wasn't your

get the information from the care provider. If you don't give

spouse, the parent of your qualifying child, or a person

correct or complete information, your credit (and

whom you can claim as a dependent. If your child

exclusion, if applicable) may be disallowed unless you

provided the care, he or she must have been age 19 or

can show you used due diligence in trying to get the

older by the end of 2016, and he or she can't be your

required information.

dependent.

Instructions for Form 2441 (2016)

Instructions For Form 2441 - 2016 Page 2

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