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Department of the Treasury
Internal Revenue Service
2024

Instructions for Form 2441

Child and Dependent Care Expenses

Section references are to the Internal Revenue Code unless 2. Your disabled spouse who wasn't physically or mentally
otherwise noted. able to care for themselves and lived with you for more than half
the year.
Future Developments 3. Any disabled person who wasn't physically or mentally
For the latest information about developments related to Form able to care for themselves who lived with you for more than half
2441 and its instructions, such as legislation enacted after they the year and whom you can claim as a dependent or could claim
were published, go to IRS.gov/Form2441. as a dependent except:
a. The disabled person had gross income of $5,050 or
Reminders more,
Married persons filing separately checkbox on line A. b. The disabled person filed a joint return, or
Generally, married persons must file a joint return to claim the c. You (or your spouse if filing jointly) could be claimed as a
credit. If you claim the credit and your filing status is married dependent on another taxpayer's 2024 tax return.
filing separately, you are required to show you meet the special
requirements listed later under Married Persons Filing If you are divorced or separated, see Special rule for children
Separately by checking the checkbox located on line A above of divorced or separated parents or parents who live apart below.
Part I on Form 2441. See Line A, later, for more information.
To find out who is a qualifying child and who is a dependent
Purpose of Form and for information about an adopted child or foster child, see
If you paid someone to care for your child or other qualifying Pub. 501, Dependents, Standard Deduction, and Filing
person so you (or your spouse if filing jointly) could work or look Information. See Pub. 503 for information about the birth or
for work in 2024, you may be able to take the credit for child and death of an otherwise qualifying person.
dependent care expenses. To be a qualifying person, generally the person must
In addition, if you (or your spouse if filing jointly) received any ! have lived with you for more than half of 2024.
CAUTION
dependent care benefits for 2024, you must use Form 2441 to
figure the amount, if any, of the benefits you can exclude from Physically or mentally not able to care for oneself. Persons
your income. You must complete Part III of Form 2441 before you who can't dress, clean, or feed themselves because of physical
can figure the credit, if any, in Part II. or mental disabilities are considered not able to care for
You (and your spouse if filing jointly) must have earned themselves. Also, persons who must have constant attention to
income to take the credit or exclude dependent care benefits prevent them from injuring themselves or others are considered
from your income. But see If You or Your Spouse Was a Student not able to care for themselves.
or Disabled, later, if either of these circumstances applies. Special rule for children of divorced or separated parents
Additional information. See Pub. 503 for more details. or parents who live apart. Even if you can't claim your child as
a dependent, they are treated as your qualifying person if:
Definitions • The child was under age 13 or wasn't physically or mentally
able to care for themselves;
Dependent Care Benefits • The child received over half of their support during the
calendar year from one or both parents who are divorced or
Dependent care benefits may include: legally separated under a decree of divorce or separate
• Amounts your employer paid directly to either you or your care maintenance, are separated under a written separation
provider for the care of your qualifying person(s) while you agreement, or lived apart at all times during the last 6 months of
worked, the calendar year;
• The fair market value of care in a daycare facility provided or • The child was in the custody of one or both parents for more
sponsored by your employer, and than half the year; and
• Pre-tax contributions you made under a dependent care • You were the child's custodial parent.
flexible spending account.
Generally, the custodial parent is the parent with whom the
Your salary may have been reduced to pay for these benefits. child lived for the greater number of nights in 2024. If the child
If you received dependent care benefits as an employee, they was with each parent for an equal number of nights, the
should be shown in box 10 of your Form W-2, Wage and Tax custodial parent is the parent with the higher adjusted gross
Statement. Benefits you received as a partner should be shown income. For details and an exception for a parent who works at
in box 13 of your Schedule K-1 (Form 1065) with code O. night, see Pub. 501.
Generally, the noncustodial parent can't treat the child as a
Qualifying Person(s) qualifying person even if that parent is entitled to claim the child
A qualifying person is any of the following. as a dependent under the special rules for a child of divorced or
1. A qualifying child under age 13 whom you can claim as a separated parents or parents who live apart.
dependent. If the child turned 13 during the year, the child is a
qualifying person for the part of the year they were under age 13. Qualified Expenses
These include amounts paid for household services and care of
the qualifying person while you worked or looked for work. Your

Oct 30, 2024 Cat. No. 10842K

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work can be for others or in your own business and it can be 3. The care must be for one or more qualifying persons. See
either in or out of your home. Child support payments aren't Qualifying Person(s), earlier.
qualified expenses. Also, expenses reimbursed by a state social 4. The person who provided the care wasn't your spouse,
service agency aren't qualified expenses. the parent of your qualifying child, or a person whom you can
Generally, if you worked or actively looked for work during claim as a dependent. If your child (including stepchild or foster
only part of the period in which you incurred the expenses, you child) provided the care, they must have been age 19 or older by
must figure your expenses for each day. However, there are the end of 2024 and they can't be your dependent.
special rules for temporary absences or part-time work. Also, if 5. You report the required information about the care
part of an expense is work related (for either household services provider on line 1 and, if taking the credit, the information about
or the care of a qualifying person) and part is for other purposes, the qualifying person on line 2.
you have to divide the expense. However, you don't have to
divide the expense if only a small part is for other purposes. See Married Persons Filing Separately
Pub. 503 for more details. Generally, married persons must file a joint return to claim the
Household services. These are services needed to care for credit. If your filing status is married filing separately and all of
the qualifying person as well as to run the home while you the following apply, you are considered unmarried for purposes
worked or looked for work. They include, for example, the of claiming the credit on Form 2441.
services of a cook, maid, babysitter, housekeeper, or cleaning • You lived apart from your spouse during the last 6 months of
person if the services were partly for the care of the qualifying 2024.
person. However, they don't include the services of a chauffeur, • Your home was the qualifying person's main home for more
bartender, or gardener. than half of 2024.
You can also include your share of the employment taxes paid • You paid more than half of the cost of keeping up that home
for 2024.
on wages for qualifying child and dependent care services.
Care of the qualifying person. Expenses are for the care of a If you meet all of the requirements to be treated as unmarried
qualifying person while you worked or looked for work only if their and meet items 2 through 5 listed earlier, you can generally take
main purpose is for the person's well-being and protection. It the credit or the exclusion. If you don't meet all of the
doesn't include the cost of food, lodging, education, clothing, or requirements to be treated as unmarried, you can’t generally
entertainment. take the credit. However, you can generally take the exclusion
if you meet items 2 through 5.
You can include the cost of care provided outside your home
for your dependent under age 13, or any other qualifying person See Pub. 503 for examples of when married persons filing
who regularly spends at least 8 hours a day in your home. If the separately may claim the credit.
care was provided by a dependent care center, the center must
meet all applicable state and local regulations. A dependent care Line Instructions
center is a place that provides care for more than six persons
(other than persons who live there) and receives a fee, payment, Line A
or grant for providing services for any of those persons, even if If your filing status is married filing separately and you meet the
the center isn't run for profit. requirements to claim the credit for child and dependent care
You can include amounts paid for items other than the care of expenses, you must check the box on line A. By checking the
your child (such as food and schooling) only if the items are box, you are confirming that you meet the requirements listed
incidental to the care of the child and can't be separated from the earlier under Married Persons Filing Separately.
total cost. But don't include the cost of schooling for a child in
kindergarten or above. You can include the cost of a day camp, Line B
even if it specializes in a particular activity, such as computers or If you or your spouse was a student or was disabled during the
soccer. But don't include any expenses for sending your child to year and you're entering deemed income of $250 or $500 a
an overnight camp, a summer school, or a tutoring program. See month on Form 2441, line 4, 5, 18, or 19, based on the income
Pub. 503 for more details. rules listed later in the instructions under If You or Your Spouse
Medical expenses. Some disabled spouse and dependent Was a Student or Disabled, check the box on line B.
care expenses can qualify as medical expenses if you itemize
deductions on Schedule A (Form 1040). However, you can't Part I. Persons or Organizations Who
claim the same expense as both a dependent care expense and Provided the Care
a medical expense. See Pub. 502, Medical and Dental
Expenses, and Pub. 503 for details. Line 1
Who Can Take the Credit or Exclude Complete columns (a) through (e) for each person or
organization that provided the care. You can use Form W-10,
Dependent Care Benefits? Dependent Care Provider's Identification and Certification, or
You can take the credit or the exclusion if all five of the following any other source listed in its instructions to get the information
apply. from the care provider. If you don't give correct or complete
information, your credit (and exclusion, if applicable) may be
1. Your filing status may be single, head of household, disallowed unless you can show you used due diligence in trying
qualifying surviving spouse, or married filing jointly. If your filing to get the required information.
status is married filing separately, see Married Persons Filing
Separately, later. If you have more than three care providers, check the box
2. The care was provided so you (or your spouse if filing above line 1 and attach a statement to your return with the
jointly) could work or look for work. However, if you didn't find a required information. Be sure to put your name and social
job and have no earned income for the year, you can't take the security number (SSN) on the statement. In this situation, all the
credit or the exclusion. But if you or your spouse was a full-time lines on line 1 of Form 2441 must be completed with information
student or disabled, see the instructions for lines 4 and 5, later. for the three highest paid providers. The attached statement
must provide the same information for the additional providers

2 Instructions for Form 2441 (2024)

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not listed on the form. The attached statement may optionally Column (e)
include the full list of providers including the ones already listed
on the form, but you should indicate which providers listed on the Enter the total amount you actually paid in 2024 to the care
statement are also listed on the form. provider. Also, include amounts your employer paid to a third
If you had neither a qualifying person nor any care providers party on your behalf. It doesn't matter when the expenses were
for 2024, and you are filing Form 2441 only to report taxable incurred. Don't reduce this amount by any reimbursement you
income in Part III, enter “none” on line 1, column (a). received.

Part II. Credit for Child and Dependent
Due Diligence
Care Expenses
You can show a serious and earnest effort (due diligence) by
getting and keeping the provider’s completed Form W-10 or one Line 2
of the other sources of information listed in the instructions for
Form W-10. If the provider doesn't give you the information, Complete columns (a) through (d) for each qualifying person. If
complete the entries you can on line 1. For example, enter the you have more than three qualifying persons, check the box on
provider's name and address. Enter “See Attached Statement” in line 2 and attach a statement to your return with the required
the columns for which you don't have the information. Then, information. Be sure to put your name and SSN on the
attach a statement to your return explaining that the provider statement. In this situation, all the lines on line 2 of Form 2441
didn't give you the information you requested. must be completed with information for the three people with the
highest qualifying expenses. The attached statement must
Don't list an ineligible related individual as a care provide the same information for the additional qualifying people
! provider on line 1. No credit is allowed for any amount not listed on the form. The attached statement may optionally
CAUTION paid to your spouse, the parent of your qualifying child, include the full list of qualifying people including the ones already
or a person whom you can claim as a dependent. If your child listed on the form, but you should indicate which qualifying
(including stepchild or foster child) provided the care, they must people listed on the statement are also listed on the form.
have been age 19 or older by the end of the year and they can't
be your dependent. Don't list a person on line 2 unless they are listed as an
! eligible person under Qualifying Person(s), earlier.
CAUTION
Columns (a) and (b)
Column (b)
Enter the care provider's name and address. If you were covered
by your employer's dependent care plan and your employer You must enter the qualifying person's SSN. Be sure the name
furnished the care (either at your workplace or by hiring a care and SSN entered agree with the person's social security card.
provider), enter your employer's name in column (a). Then, enter Otherwise, at the time we process your return, we may reduce or
“See W-2” in column (b), leave column (c) blank, check the “No” disallow your credit. If the child was born and died in 2024 and
box in column (d), and enter -0- in column (e). But if your didn't have an SSN, enter “Died” in column (b) and attach a copy
employer paid a third party (not hired by your employer) on your of the child's birth certificate, death certificate, or hospital
behalf to provide the care, you must provide information on the medical records.
third party in columns (a) through (e).
To find out how to get an SSN, see Social Security Number
Column (c) (SSN) in the Instructions for Form 1040. If the name or SSN on
the person's social security card isn't correct, call the Social
If the care provider is an individual, enter their SSN or individual Security Administration at 800-772-1213.
taxpayer identification number (ITIN). Otherwise, enter the
provider's employer identification number (EIN). If the provider is If the qualifying person has an ITIN or adoption taxpayer
a tax-exempt organization, enter “Tax-Exempt” in column (c). identification number (ATIN), see Taxpayer identification number
in Pub. 503.
U.S. citizens and resident aliens living abroad. If you are
living abroad, your care provider may not have, and may not be
required to get, a U.S. taxpayer identification number (for Column (c)
example, an SSN or EIN). If so, enter “LAFCP” (Living Abroad
Foreign Care Provider) in the space for the care provider's Check the box in column (c) if the qualifying person listed in
taxpayer identification number. column (a) was over age 12 at the time the care was provided
and was disabled. A person was disabled if they were physically
or mentally incapable of caring for themselves. A person over
Column (d)
age 12 at the time the care was provided must be physically or
You must check either the "Yes" or "No" box in column (d) to mentally incapable of caring for themselves to be listed on line 2.
indicate whether or not the care provider listed in column (a) was Don’t enter your spouse on line 2 unless they were physically or
your household employee during the year. If you pay someone to mentally incapable of caring for themselves. See Qualifying
come to your home and care for your dependent or spouse and Person(s), earlier.
you can control not only what work is done but how it is done,
that person is probably a household employee and you may Column (d)
need to file Schedule H (Form 1040), Household Employment
Taxes, with your tax return and pay household employment Enter the qualified expenses you incurred and paid in 2024 for
taxes. For example, nannies are generally household the person listed in column (a). If you completed Part III, don't
employees, while daycare centers are not. For more information include in column (d) any benefits shown on line 28. Don't
on a household employer's tax responsibilities, see Schedule H include in column (d) the following qualified expenses.
(Form 1040) and its instructions, and Pub. 926, Household • Expenses you incurred in 2023 but didn't pay until 2024.
Employer’s Tax Guide. Instead, see the instructions for line 9b, later.
Instructions for Form 2441 (2024) 3

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• Expenses you incurred in 2024 but didn't pay until 2025. You You must reduce your earned income by any loss from
may be able to use these expenses to increase your 2025 credit. ! self-employment.
• Expenses you prepaid in 2024 for care to be provided in 2025. CAUTION
These expenses can only be used to figure your 2025 credit.
Child support payments received by you aren't included in
To qualify for the credit, you must have one or more qualifying your gross income and aren't considered as earned income for
persons. You should enter the expenses for each qualifying figuring this credit.
person in column (d) of line 2. The maximum amount of
work-related expenses you can take into account for purposes of See Pub. 503 for additional details on what is considered
the credit is $6,000 if you have two or more qualifying persons earned income.
even if you only incurred expenses for just one of them. For
example, if you have two qualifying children, one age 3 and one If You or Your Spouse Was a Student or Disabled
age 11, and you incur $6,000 of qualifying work-related
expenses for the 3-year-old and no qualifying work-related Your spouse's earned income. For each month or part of a
expenses for the 11-year-old, you can use $6,000 to figure the month your spouse was a student or was disabled, they are
credit. In this situation, you should list $6,000 for the 3-year-old considered to have worked and earned income. Their earned
child and -0- for the 11-year-old child. The $6,000 limit would be income for each month is considered to be at least $250 ($500 if
used to compute your credit unless you have already excluded or you had two or more qualifying persons at any time during 2024).
deducted, in Part III, certain dependent care benefits paid to you Enter that amount on line 5. If your spouse also worked during
(or on your behalf) by your employer. that month, use the higher of $250 (or $500) or their actual
earned income for that month.
Lines 4 and 5 For any month that your spouse wasn't a student or disabled,
If filing jointly, figure your and your spouse's earned income use your spouse's actual earned income if they worked during
separately. Enter your earned income on line 4 and your the month.
spouse's earned income on line 5. Your spouse was a full-time student if they were enrolled as a
full-time student at a school for some part of each of 5 calendar
Earned income for figuring the credit generally includes the months during 2024. The months need not be consecutive. A
following amounts. school doesn't include an on-the-job training course, a
1. The amount shown on Form 1040, 1040-SR, or 1040-NR, correspondence school, or a school offering courses only
line 1z, minus any amount: through the Internet. Your spouse was disabled if they weren’t
a. Excluded as foreign earned income (including any physically or mentally capable of caring for themselves. Figure
housing exclusion) on Form 2555, line 43; or your spouse's earned income on a monthly basis.
b. Also reported on Schedule SE (Form 1040) because you Your earned income. These rules for a spouse who was a
were a member of the clergy or you received $108.28 or more of student or disabled also apply to you if you were a student or
church employee income. disabled. For each month or part of a month you were a student
2. The amount shown on Schedule SE (Form 1040), line 3, or disabled, your earned income is considered to be at least
minus any deduction you claim on Schedule 1 (Form 1040), $250 ($500 if you had two or more qualifying persons at any time
line 15. during 2024). Enter that amount on line 4. If you also worked
during that month, enter the higher of $250 (or $500) or your
If you use either optional method to figure self-employment actual earned income for that month.
tax, subtract any deduction you claim on Schedule 1 (Form
1040), line 15, from the total of the amounts shown on Both spouses were students or disabled. If, in the same
Schedule SE (Form 1040), lines 3 and 4b. month, both you and your spouse were either students or
If you received church employee income of $108.28 or more, disabled, only one of you can be treated as having earned
subtract any deduction you claim on Schedule 1 (Form 1040), income in that month under these rules.
line 15, from the total of the amounts shown on Schedule SE
(Form 1040), lines 3, 4b, and 5a. Special Situations
3. If you are filing Schedule C (Form 1040) as a statutory
employee, the amount shown on line 1 of the schedule. • If you are filing jointly, disregard community property laws in
determining the earned income of an individual. Community
4. Nontaxable combat pay if you elect to include it in earned property laws are explained in Pub. 555.
income. However, including this income will only give you a If your spouse died in 2024, see Pub. 503.
larger credit if your (or your spouse's) other earned income is •
less than the amount entered on line 3. To make the election, If you enter deemed income of $250 or $500 a month on
include all of your nontaxable combat pay in the amount you TIP Form 2441, you must check the box on Form 2441, line
enter on line 4 (line 5 for your spouse if filing jointly). B.
If you are filing jointly and both you and your spouse received
nontaxable combat pay, you can each make your own election. Line 9b
(In other words, if one of you makes the election, the other one If you had qualified expenses for 2023 that you didn't pay until
can also make it but doesn't have to.) The amount of your 2024 and you didn't claim a credit on the maximum amount of
nontaxable combat pay should be shown in box 12 of your qualified expenses for 2023, you may be able to increase the
Form(s) W-2 with code Q. amount of the credit you can take in 2024. To figure the credit,
You can elect to include your nontaxable combat pay in complete Worksheet A at the end of these instructions. Enter on
TIP earned income when figuring your credit, even if you line 9b the amount from line 13 of Worksheet A.
elect not to include it in earned income for the earned Example. In 2023, you had childcare expenses of $2,600 for
income credit (EIC) or the exclusion or deduction for child and your 4-year-old child. Of the $2,600, you paid $2,000 in 2023
dependent care benefits. and $600 in 2024. You will use Worksheet A to figure your credit
on the 2023 expenses paid in 2024. The credit for these
expenses will be entered on your 2024 Form 2441, line 9b.

4 Instructions for Form 2441 (2024)

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Line 10 were incurred in 2024 for the care of your 5-year-old dependent
child. You would enter $2,000 on line 12 and $900 on line 16.
Credit Limit Worksheet
Line 18
Complete this worksheet to figure the amount to enter on line 10.
If filing jointly, figure your and your spouse's earned income
separately. Enter your earned income on line 18 and your
1. Enter the amount from Form 1040, 1040-SR, or spouse's earned income on line 19. If your filing status is married
1040-NR, line 18. . . . . . . . . . . . . . . . . . . . . . 1.
filing separately or you or your spouse was a student or disabled,
2. Enter the amount from Schedule 3 (Form 1040), line 1 see the instructions for line 19, later.
(foreign tax credit) and line 6l (Form 8978, line 14) . . 2.
3. Subtract line 2 from line 1. Also enter this amount on Earned income for figuring the amount of dependent care
Form 2441, line 10. But if zero or less, stop; you can’t benefits you are able to exclude or deduct from your income is
take the credit . . . . . . . . . . . . . . . . . . . . . . . 3. determined in the same way as earned income for figuring the
credit is determined, as described earlier in the instructions for
lines 4 and 5; however, for purposes of lines 18 and 19, earned
income doesn’t include any dependent care benefits shown on
Part III. Dependent Care Benefits line 12.
Line 12 You can elect to include your nontaxable combat pay in
Enter the total amount of dependent care benefits you received earned income when figuring your exclusion or deduction, even if
in 2024. Amounts you received as an employee should be you elect not to include it in earned income for the EIC or the
shown in box 10 of your Form(s) W-2; however, don’t include credit for child and dependent care expenses. However,
amounts reported in box 10 that exceed your plan's exclusion including this income will only give you a larger exclusion or
and are therefore reported as wages in box 1 of Form(s) W-2. If deduction if your (or your spouse's) other earned income is less
you were self-employed or a partner, include amounts you than the amount entered on line 17. To make the election,
received under a dependent care assistance program from your include all of your nontaxable combat pay in the amount you
sole proprietorship or partnership. enter on line 18 (line 19 for your spouse if filing jointly). If you are
filing jointly and both you and your spouse received nontaxable
Line 13 combat pay, you can each make your own election. (In other
words, if one of you makes the election, the other one can also
If you had an employer-provided dependent care plan, your
make it but doesn't have to.) The amount of your nontaxable
employer may have permitted you to carry forward any unused
combat pay should be shown in box 12 of your Form(s) W-2 with
amount from 2023 to use during a grace period in 2024, as
code Q.
described in Notice 2005–42, 2005–23 I.R.B. 1204, available at
IRS.gov/irb/2005–23_IRB#NOT–2005–42. Enter on line 13 the
amount you carried forward and used in 2024 during the grace Special Situations
period.
• If you are filing jointly, disregard community property laws in
Line 14 determining the earned income of an individual.
If you had an employer-provided dependent care plan, enter on • If your spouse was a full-time student or disabled in 2024, see
line 14 the total of the following amounts included on line 12 or the instructions for lines 4 and 5, earlier.
13.
• Any amount you forfeited. You forfeited an amount if you didn't Line 19
receive it because you didn't incur the expense. Don't include If your filing status is married filing separately, see Married
amounts you expect to receive at a future date. Persons Filing Separately, earlier. Are you considered unmarried
• Any amount you didn't receive but are permitted by your under that rule?
employer to carry forward and use in the following year.
Yes. Enter your earned income (from line 18) on line 19.
Example. Under your employer's dependent care plan, you
chose to have your employer set aside $5,000 to cover your No. Enter your spouse's earned income on line 19. If you
2024 dependent care expenses. The $5,000 is shown in box 10 or your spouse was a full-time student or disabled in 2024,
of your Form W-2. In 2024, you incurred and were reimbursed for see the instructions for lines 4 and 5.
$4,950 of qualified expenses. You would enter $5,000 on line 12
and $50, the amount forfeited, on line 14. You would also enter
$50 on line 14 if, instead of forfeiting the amount, your employer
permitted you to carry the $50 forward to use during the grace Line 21
period in 2025. Enter on line 21 the maximum amount that you may exclude for
the year under your dependent care plan. For 2024, the
Line 15 maximum amount that can be excluded from your income
Add the amounts on lines 12 and 13 and subtract from that total through a dependent care assistance program is $5,000 ($2,500
the amount on line 14. Enter the result on line 15. if married filing separately). Don't enter more than the maximum
amount allowed under your dependent care plan. For example, if
Line 16 your dependent care plan only allows a maximum of $4,000 to
Enter the total of all qualified expenses incurred in 2024 for the be excluded, substitute $4,000 for the $5,000 amount to enter on
care of your qualifying person(s). It doesn't matter when the line 21.
expenses were paid.
Line 24
Example. You received $2,000 in cash under your
Include your deductible benefits in the total entered on
employer's dependent care plan for 2024. The $2,000 is shown
Schedule C (Form 1040), line 14; Schedule E (Form 1040),
in box 10 of your Form W-2. Only $900 of qualified expenses
line 19 or line 28; or Schedule F (Form 1040), line 15, whichever
applies.
Instructions for Form 2441 (2024) 5

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Line 26                                                       Lines 27 Through 31
If line 26 is more than zero, you have taxable dependent care If you are reporting dependent care benefits in Part III of the 
benefits. Enter this amount on Form 1040, 1040-SR, or         form, you will need to complete lines 27 through 31 if you are 
1040-NR, line 1e.                                             also claiming the credit for child and dependent care expenses 
                                                              in Part II of the form.

6                                                                                    Instructions for Form 2441 (2024)

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Page 7 of 7   Fileid: … -form-2441/2024/a/xml/cycle05/source                                                    14:26 - 30-Oct-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Worksheet A. Worksheet for 2023 Expenses Paid in 2024
                                                                                                            Keep for Your Records

             Use this worksheet to figure the credit you may claim for 2023 expenses paid in 2024.

1.   Enter the amount reported on your 2023 Form 2441, line 3  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          1.    
2.   Enter your 2023 qualified expenses paid in 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    2.    
3.   Add the amounts on lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             3.    
4.   Enter $3,000 if you had one qualifying person ($6,000 if you had two or more) . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                  4.    
5.   Enter any dependent care benefits received for 2023 and deducted on your return and/or excluded from your income 
     (from your 2023 Form 2441, lines 24 and 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  5.    
6.   Subtract the amount on line 5 from the amount on line 4 and enter the result . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               6.    
7.   Compare your earned income for 2023 and your spouse's earned income for 2023 and enter the smaller 
     amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.    
8.   Compare the amounts on lines 3, 6, and 7, and enter the smallest amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                                  8.    
9.   Enter the amount on which you figured the credit for 2023 (from your 2023 Form 2441, line 6) . . . . . . . . . . . . . . . . .                                         9.    
10.  Subtract the amount on line 9 from the amount on line 8 and enter the result. If zero or less, stop here. You can't 
     increase your 2024 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          10.  
11.  Enter your 2023 adjusted gross income (from your 2023 Form 1040, 1040-SR, or 1040-NR, line 11) . . . . . . . . . . . .                                                 11.  
12.  Find your 2023 adjusted gross income in the table below and enter the corresponding decimal amount here . . . . . .                                                    12.  

             IF your 2023 adjusted gross income was:              THEN the decimal 
             Over:                  But not over:                 amount is:
             $  0                 — $15,000                                                       0.35
             15,000               — 17,000                                                        0.34
             17,000               — 19,000                                                        0.33
             19,000               — 21,000                                                        0.32
             21,000               — 23,000                                                        0.31
             23,000               — 25,000                                                        0.30
             25,000               — 27,000                                                        0.29
             27,000               — 29,000                                                        0.28
             29,000               — 31,000                                                        0.27
             31,000               — 33,000                                                        0.26
             33,000               — 35,000                                                        0.25
             35,000               — 37,000                                                        0.24
             37,000               — 39,000                                                        0.23
             39,000               — 41,000                                                        0.22
             41,000               — 43,000                                                        0.21
             43,000               — No limit                                                      0.20

13.  Multiply line 10 by line 12 and enter the amount here and on Form 2441, line 9b . . . . . . . . . . . . . . . . . . . . . . . . . . .                                  13.  
14a. Name, address, and identifying number of persons or organizations who provided the care: 
                                                                                                                                                                                 
14b. Was the care provider your household employee? [ ] Yes [ ] No
15a. First and last name and taxpayer identification number of the qualifying person that received the care:
                                                                                                                                                                                 
15b. Check here if the qualifying person was over age 12 at the time the care was provided and was disabled. [ ]

Attach to your tax return a copy of this worksheet or a statement explaining how you figured the credit for prior-year expenses that includes all the 
same information that is in the worksheet, including the name, address, and taxpayer identification number of the persons or organizations providing 
the care and the name and taxpayer identification number of the person for whom you paid for care.

Instructions for Form 2441 (2024)                                                                                                                                                7

PDF file checksum: 1292654208

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