Form 2441 Worksheet A: Child Dependent Care Expense Credit
Form 2441, Child and Dependent Care Expenses, is an official Internal Revenue Service (IRS) document used to claim the Child and Dependent Care Credit on your federal tax return. This credit helps offset the cost of childcare or care for other qualifying dependents, allowing working families some financial relief.
What Expenses Qualify?
Expenses paid to the following for the care of your qualifying dependent can be included on Form 24441:
- Daycare centers
- Nanny or babysitter
- Before- and after-school programs
- Summer camps (with educational focus)
- Adult daycare services
What are Non-Qualifying Expenses?
- Overnight camps (primarily recreational)
- Expenses for personal care (e.g., meals not prepared by the caregiver)
- Payments to relatives who live with you (except for your child under age 19)
Qualifying Dependents:
Children under 13 years old: Your biological or adopted children, stepchildren, grandchildren, or foster children who live with you for more than half the year.
Disabled spouse: Your spouse who is mentally or physically unable to care for themselves.
Other dependents of any age: Your parent, sibling, or another dependent who is mentally or physically unable to care for themselves and who lived with you for more than half the year.
How Much Credit Can I Claim?
The Child and Dependent Care Credit is a percentage of your qualified child or dependent care expenses. This percentage is based on your Adjusted Gross Income (AGI) according to a sliding scale. You can find the credit percentages in the Form 2441 instructions or use Worksheet A in the instructions to calculate it.
- Maximum Credit: 35% of expenses for one qualifying person or 30% for two or more (for AGI under $15,000)
- Minimum Credit: 20% of expenses (for AGI over $43,000)
There is a limit on the amount of expenses you can use to claim the credit:
- Up to $3,000 for one qualifying person
- Up to $6,000 for two or more qualifying people
Can I claim the credit if I pay my child's other parent for childcare?
Generally, yes. As long as the payments are used for childcare that allows you to work or look for work, you can claim the credit. However, you'll need a written agreement stating that you won't claim the dependent as a deduction on your tax return.
What documentation do I need to file with Form 2441?
You don't need to attach receipts to your tax return, but it's a good idea to keep them for your records in case of an IRS audit. You'll need the name, address, and taxpayer identification number (TIN) of the care provider you paid.
What if I paid for childcare with pre-tax dollars through a Dependent Care FSA (Flexible Spending Account)?
Expenses paid with pre-tax dollars through a Dependent Care FSA cannot be used to claim the Child and Dependent Care Credit.