Instructions For Form 2441 - 2016 Page 3

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If you have more than two care providers, attach a
number (SSN) on the statement. Also, enter “See
statement to your return with the required information. Be
Attached” on the dotted line next to line 3.
sure to put your name and social security number (SSN)
on the statement. Also, enter “See Attached” right above
Column (b)
the Caution under line 1.
You must enter the qualifying person's SSN. Be sure the
If you didn't have a qualifying person nor any care
name and SSN entered agree with the person's social
security card. Otherwise, at the time we process your
providers for 2016, and you are filing Form 2441 only to
return, we may reduce or disallow your credit. If the child
report taxable income in Part III, enter “none” on line 1,
column (a).
was born and died in 2016 and didn't have an SSN, enter
“Died” in column (b) and attach a copy of the child's birth
certificate, death certificate, or hospital medical records.
Due Diligence
You can show a serious and earnest effort (due diligence)
To find out how to get an SSN, see Social Security
to get the information by keeping in your records a Form
Number (SSN) in the Form 1040 or Form 1040A
W-10 completed by the care provider. Or you may keep
instructions, or Identifying Number in the Form 1040NR
one of the other sources of information listed in the
instructions. If the name or SSN on the person's social
instructions for Form W-10. If the provider doesn't give
security card isn't correct, call the Social Security
you the information, complete the entries you can on
Administration at 1-800-772-1213.
line 1. For example, enter the provider's name and
address. Enter “See Attached Statement” in the columns
Column (c)
for which you don't have the information. Then, attach a
Enter the qualified expenses you incurred and paid in
statement to your return explaining that the provider didn't
2016 for the person listed in column (a). Prepaid
give you the information you requested.
expenses are treated as paid in the year the care is
provided. Don't include in column (c) qualified expenses:
Columns (a) and (b)
You incurred in 2016 but didn't pay until 2017. You may
Enter the care provider's name and address. If you were
be able to use these expenses to increase your
covered by your employer's dependent care plan and your
2017 credit.
employer furnished the care (either at your workplace or
You incurred in 2015 but didn't pay until 2016. Instead,
by hiring a care provider), enter your employer's name in
see the instructions for line 9.
column (a). Next, enter “See W-2” in column (b). Then,
You prepaid in 2016 for care to be provided in 2017.
leave columns (c) and (d) blank. But if your employer paid
These expenses can only be used to figure your 2017
a third party (not hired by your employer) on your behalf to
credit.
provide the care, you must give information on the third
If you paid qualified expenses for the care of two
party in columns (a) through (d).
or more qualifying persons, the applicable dollar
TIP
limit is $6,000. This limit doesn't need to be
Column (c)
divided equally. For example, if you paid and incurred
If the care provider is an individual, enter his or her social
$2,500 of qualified expenses for the care of one qualifying
security number (SSN). Otherwise, enter the provider's
person and $3,500 for the care of another qualifying
employer identification number (EIN). If the provider is a
person, you can use the total, $6,000, to figure the credit.
tax-exempt organization, enter “Tax-Exempt” in column
(c).
To qualify for the credit, you must have one or more
U.S. citizens and resident aliens living abroad. If you
qualifying persons. You should show the expenses for
are living abroad, your care provider may not have, and
each child in column (c) of line 2. However, it is possible a
may not be required to get, a U.S. taxpayer identification
qualifying child could have no expenses and a second
number (for example, an SSN or EIN). If so, enter
child could have expenses exceeding $3,000. You should
“LAFCP” (Living Abroad Foreign Care Provider) in the
list -0- for the one child and the actual amount for the
space for the care provider's taxpayer identification
second child. The $6,000 limit would still be used to
number.
compute your credit unless you have already excluded or
deducted, in Part III, certain dependent care benefits paid
to you (or on your behalf) by your employer.
Column (d)
Enter the total amount you actually paid in 2016 to the
Lines 4 and 5
care provider. Also, include amounts your employer paid
If filing jointly, figure your and your spouse's earned
to a third party on your behalf. It doesn't matter when the
income separately. Enter your earned income on line 4
expenses were incurred. Don't reduce this amount by any
and your spouse's earned income on line 5.
reimbursement you received.
Earned income for figuring the credit includes the
Line 2
following amounts.
Complete columns (a) through (c) for each qualifying
1. The amount shown on Form 1040, line 7; Form
person. If you have more than two qualifying persons,
1040A, line 7; or Form 1040NR, line 8; minus any amount:
attach a statement to your return with the required
a. Included for a scholarship or fellowship grant that
information. Be sure to put your name and social security
wasn't reported to you on a Form W-2,
­3­
Instructions for Form 2441 (2016)

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