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

You can choose to include your nontaxable

Line 24

combat pay in earned income when figuring your

Include your deductible benefits in the total entered on

TIP

exclusion or deduction, even if you choose not to

Schedule C, line 14; Schedule E, line 19 or line 28; or

include it in earned income for the earned income credit

Schedule F, line 15; whichever applies.

(EIC) or the credit for child and dependent care expenses.

Line 26

For purposes of line 18, earned income doesn't

If line 26 is more than zero you have taxable dependent

include any dependent care benefits shown on

care benefits. Include this amount in the total on Form

line 12.

1040, line 7; Form 1040A, line 7; or Form 1040NR, line 8;

CAUTION

whichever applies. Enter “DCB” in the space to the left of

You must reduce your earned income by any loss

that line to show that taxable dependent care benefits are

from self-employment.

included in that amount.

CAUTION

Lines 27 through 31

Special Situations

If you are reporting dependent care benefits in Part III of

If you are filing jointly, disregard community property

the form, you will need to complete lines 27 through 31 if

laws.

you are also claiming the credit for child and dependent

If your spouse was a full-time student or disabled in

care expenses in Part II of the form.

2016, see the instructions for lines 4 and 5, earlier.

Line 19

If your filing status is married filing separately, see

Married

Persons Filing

Separately, earlier. Are you considered

unmarried under that rule?

Yes. Enter your earned income (from line 18) on

line 19. On line 21, enter $5,000.

No. Enter your spouse's earned income on line 19. If

you or your spouse was a full-time student or

disabled in 2016, see the instructions for lines 4 and

5. On line 21, enter $2,500.

Instructions for Form 2441 (2016)

Instructions For Form 2441 - 2016 Page 6

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