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Department of the Treasury
Internal Revenue Service
2023

Instructions for Form 2441

Child and Dependent Care Expenses

Section references are to the Internal Revenue Code unless Statement. Benefits you received as a partner should be shown
otherwise noted. in box 13 of your Schedule K-1 (Form 1065) with code O.

Future Developments Qualifying Person(s)
For the latest information about developments related to Form A qualifying person is any of the following.
2441 and its instructions, such as legislation enacted after they 1. A qualifying child under age 13 whom you can claim as a
were published, go to IRS.gov/Form2441. dependent. If the child turned 13 during the year, the child is a
qualifying person for the part of the year he or she was under
What’s New age 13.
The temporary special rules for dependent care flexible 2. Your disabled spouse who wasn't physically or mentally
spending arrangements (FSAs) have expired. The able to care for themselves and lived with you for more than half
temporary special rules under Section 214 of the Taxpayer the year.
Certainty and Disaster Tax Relief Act of 2020 that allowed 3. Any disabled person who wasn't physically or mentally
employers to amend their dependent care plan to carry forward able to care for themselves who lived with you for more than half
unused amounts from 2020 and/or 2021 to be used in a the year and whom you can claim as a dependent or could claim
subsequent year have expired. For 2023, you may only enter on as a dependent except:
line 13 amounts you carried over from 2022 and used in 2023
during the grace period. See the instructions for line 13. a. The disabled person had gross income of $4,700 or
more,
Reminders b. The disabled person filed a joint return, or
Married persons filing separately checkbox on line A. c. You (or your spouse if filing jointly) could be claimed as a
Generally, married persons must file a joint return to claim the dependent on another taxpayer's 2023 return.
credit. If you claim the credit and your filing status is married If you are divorced or separated, see Special rule for children
filing separately, you are required to show you meet the special of divorced or separated parents or parents who live apart below.
requirements listed later under Married Persons Filing
Separately by checking the checkbox located on line A above To find out who is a qualifying child and who is a dependent
Part I on Form 2441. See Line A, later, for more information. and for information about an adopted child or foster child, see
Pub. 501, Dependents, Standard Deduction, and Filing
Purpose of Form Information. See Pub. 503 for information about the birth or
If you paid someone to care for your child or other qualifying death of an otherwise qualifying person.
person so you (or your spouse if filing jointly) could work or look To be a qualifying person, generally the person must
for work in 2023, you may be able to take the credit for child and ! have lived with you for more than half of 2023.
dependent care expenses. CAUTION
In addition, if you (or your spouse if filing jointly) received any Physically or mentally not able to care for oneself. Persons
dependent care benefits for 2023, you must use Form 2441 to who can't dress, clean, or feed themselves because of physical
figure the amount, if any, of the benefits you can exclude from or mental disabilities are considered not able to care for
your income. You must complete Part III of Form 2441 before you themselves. Also, persons who must have constant attention to
can figure the credit, if any, in Part II. prevent them from injuring themselves or others are considered
not able to care for themselves.
You (and your spouse if filing jointly) must have earned
income to take the credit or exclude dependent care benefits Special rule for children of divorced or separated parents
from your income. But see If You or Your Spouse Was a Student or parents who live apart. Even if you can't claim your child as
or Disabled, later, if either of these circumstances applies. a dependent, he or she is treated as your qualifying person if:
Additional information. See Pub. 503 for more details. • The child was under age 13 or wasn't physically or mentally
able to care for themselves;
Definitions • The child received over half of his or her support during the
calendar year from one or both parents who are divorced or
legally separated under a decree of divorce or separate
Dependent Care Benefits maintenance, are separated under a written separation
Dependent care benefits may include: agreement, or lived apart at all times during the last 6 months of
• Amounts your employer paid directly to either you or your care the calendar year;
provider for the care of your qualifying person(s) while you • The child was in the custody of one or both parents for more
worked, than half the year; and
• The fair market value of care in a daycare facility provided or • You were the child's custodial parent.
sponsored by your employer, and Generally, the custodial parent is the parent with whom the
• Pre-tax contributions you made under a dependent care FSA. child lived for the greater number of nights in 2023. If the child
Your salary may have been reduced to pay for these benefits. was with each parent for an equal number of nights, the
If you received dependent care benefits as an employee, they custodial parent is the parent with the higher adjusted gross
should be shown in box 10 of your Form W-2, Wage and Tax

Nov 2, 2023 Cat. No. 10842K

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income. For details and an exception for a parent who works at 1. Your filing status may be single, head of household,
night, see Pub. 501. qualifying surviving spouse, or married filing jointly. If your filing
Generally, the noncustodial parent can't treat the child as a status is married filing separately, see Married Persons Filing
qualifying person even if that parent is entitled to claim the child Separately, later.
as a dependent under the special rules for a child of divorced or 2. The care was provided so you (or your spouse if filing
separated parents or parents who live apart. jointly) could work or look for work. However, if you didn't find a
job and have no earned income for the year, you can't take the
Qualified Expenses credit or the exclusion. But if you or your spouse was a full-time
These include amounts paid for household services and care of student or disabled, see the instructions for lines 4 and 5, later.
the qualifying person while you worked or looked for work. Your 3. The care must be for one or more qualifying persons. See
work can be for others or in your own business and it can be Qualifying Person(s), earlier.
either in or out of your home. Child support payments aren't 4. The person who provided the care wasn't your spouse,
qualified expenses. Also, expenses reimbursed by a state social the parent of your qualifying child, or a person whom you can
service agency aren't qualified expenses. claim as a dependent. If your child (including stepchild or foster
Generally, if you worked or actively looked for work during child) provided the care, he or she must have been age 19 or
only part of the period in which you incurred the expenses, you older by the end of 2023, and he or she can't be your dependent.
must figure your expenses for each day. However, there are 5. You report the required information about the care
special rules for temporary absences or part-time work. Also, if provider on line 1 and, if taking the credit, the information about
part of an expense is work related (for either household services the qualifying person on line 2.
or the care of a qualifying person) and part is for other purposes,
you have to divide the expense. However, you don't have to Married Persons Filing Separately
divide the expense if only a small part is for other purposes. See
Generally, married persons must file a joint return to claim the
Pub. 503 for more details.
credit. If your filing status is married filing separately and all of
Household services. These are services needed to care for the following apply, you are considered unmarried for purposes
the qualifying person as well as to run the home while you of claiming the credit on Form 2441.
worked or looked for work. They include, for example, the • You lived apart from your spouse during the last 6 months of
services of a cook, maid, babysitter, housekeeper, or cleaning 2023.
person if the services were partly for the care of the qualifying • Your home was the qualifying person's main home for more
person. However, they don't include the services of a chauffeur, than half of 2023.
bartender, or gardener. • You paid more than half of the cost of keeping up that home
You can also include your share of the employment taxes paid for 2023.
on wages for qualifying child and dependent care services. If you meet all of the requirements to be treated as unmarried
Care of the qualifying person. Expenses are for the care of a and meet items 2 through 5 listed earlier, you can generally take
qualifying person while you worked or looked for work only if their the credit or the exclusion. If you don't meet all of the
main purpose is for the person's well-being and protection. It requirements to be treated as unmarried, you can’t generally
doesn't include the cost of food, lodging, education, clothing, or take the credit. However, you can generally take the exclusion
entertainment. if you meet items 2 through 5.
You can include the cost of care provided outside your home See Pub. 503 for examples of when married persons filing
for your dependent under age 13, or any other qualifying person separately may claim the credit.
who regularly spends at least 8 hours a day in your home. If the
care was provided by a dependent care center, the center must Line Instructions
meet all applicable state and local regulations. A dependent care
center is a place that provides care for more than six persons Line A
(other than persons who live there) and receives a fee, payment, If your filing status is married filing separately and you meet the
or grant for providing services for any of those persons, even if requirements to claim the credit for child and dependent care
the center isn't run for profit. expenses, you must check the box on line A. By checking the
You can include amounts paid for items other than the care of box, you are confirming that you meet the requirements listed
your child (such as food and schooling) only if the items are earlier under Married Persons Filing Separately.
incidental to the care of the child and can't be separated from the
total cost. But don't include the cost of schooling for a child in Line B
kindergarten or above. You can include the cost of a day camp, If you or your spouse was a student or was disabled during the
even if it specializes in a particular activity, such as computers or year and you're entering deemed income of $250 or $500 a
soccer. But don't include any expenses for sending your child to month on Form 2441, line 4, 5, 18, or 19, based on the income
an overnight camp, a summer school, or a tutoring program. See rules listed later in the instructions under If You or Your Spouse
Pub. 503 for more details. Was a Student or Disabled, check the box on line B.
Medical expenses. Some disabled spouse and dependent
care expenses can qualify as medical expenses if you itemize Part I. Persons or Organizations Who
deductions on Schedule A (Form 1040). However, you can't Provided the Care
claim the same expense as both a dependent care expense and
a medical expense. See Pub. 502, Medical and Dental
Expenses, and Pub. 503 for details. Line 1
Complete columns (a) through (e) for each person or
Who Can Take the Credit or Exclude organization that provided the care. You can use Form W-10,
Dependent Care Provider's Identification and Certification, or
Dependent Care Benefits? any other source listed in its instructions to get the information
You can take the credit or the exclusion if all five of the following from the care provider. If you don't give correct or complete
apply. information, your credit (and exclusion, if applicable) may be

-2- Instructions for Form 2441 (2023)

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disallowed unless you can show you used due diligence in trying come to your home and care for your dependent or spouse and
to get the required information. you can control not only what work is done, but how it is done,
that person is probably a household employee and you may
If you have more than three care providers, check the box need to file Schedule H (Form 1040), Household Employment
above line 1 and attach a statement to your return with the Taxes, with your tax return and pay household employment
required information. Be sure to put your name and social taxes. For example, nannies are generally household
security number (SSN) on the statement. In this situation, all the employees, while daycare centers are not. For more information
lines on line 1 of Form 2441 must be completed with information on a household employer's tax responsibilities, see Schedule H
for the three highest paid providers. The attached statement (Form 1040) and its instructions, and Pub. 926, Household
must provide the same information for the additional providers Employer’s Tax Guide.
not listed on the form. The attached statement may optionally
include the full list of providers including the ones already listed
on the form, but you should indicate which providers listed on the Column (e)
statement are also listed on the form.
Enter the total amount you actually paid in 2023 to the care
If you had neither a qualifying person nor any care providers provider. Also, include amounts your employer paid to a third
for 2023, and you are filing Form 2441 only to report taxable party on your behalf. It doesn't matter when the expenses were
income in Part III, enter “none” on line 1, column (a). incurred. Don't reduce this amount by any reimbursement you
received.
Due Diligence
Part II. Credit for Child and Dependent
You can show a serious and earnest effort (due diligence) by
getting and keeping the provider’s completed Form W-10 or one Care Expenses
of the other sources of information listed in the instructions for
Form W-10. If the provider doesn't give you the information, Line 2
complete the entries you can on line 1. For example, enter the Complete columns (a) through (d) for each qualifying person. If
provider's name and address. Enter “See Attached Statement” in you have more than three qualifying persons, check the box on
the columns for which you don't have the information. Then, line 2 and attach a statement to your return with the required
attach a statement to your return explaining that the provider information. Be sure to put your name and SSN on the
didn't give you the information you requested. statement. In this situation, all the lines on line 2 of Form 2441
must be completed with information for the three people with the
Don't list an ineligible related individual as a care highest qualifying expenses. The attached statement must
! provider on line 1. No credit is allowed for any amount provide the same information for the additional qualifying people
CAUTION paid to your spouse, the parent of your qualifying child,
not listed on the form. The attached statement may optionally
or a person whom you can claim as a dependent. If your child include the full list of qualifying people including the ones already
(including stepchild or foster child) provided the care, he or she listed on the form, but you should indicate which qualifying
must have been age 19 or older by the end of the year, and he or people listed on the statement are also listed on the form.
she 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.
Columns (a) and (b) CAUTION!

Enter the care provider's name and address. If you were covered
by your employer's dependent care plan and your employer Column (b)
furnished the care (either at your workplace or by hiring a care
provider), enter your employer's name in column (a). Then, enter You must enter the qualifying person's SSN. Be sure the name
“See W-2” in column (b) and, leave columns (c) and (e) blank. and SSN entered agree with the person's social security card.
But if your employer paid a third party (not hired by your Otherwise, at the time we process your return, we may reduce or
employer) on your behalf to provide the care, you must give disallow your credit. If the child was born and died in 2023 and
information on the third party in columns (a) through (e). 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.
Column (c)
To find out how to get an SSN, see Social Security Number
If the care provider is an individual, enter his or her SSN or (SSN) in the Instructions for Form 1040. If the name or SSN on
individual taxpayer identification number (ITIN). Otherwise, enter the person's social security card isn't correct, call the Social
the provider's employer identification number (EIN). If the Security Administration at 800-772-1213.
provider is a tax-exempt organization, enter “Tax-Exempt” in
column (c). If the qualifying person has an individual taxpayer
U.S. citizens and resident aliens living abroad. If you are identification number (ITIN) or adoption taxpayer identification
living abroad, your care provider may not have, and may not be number (ATIN), see Taxpayer identification number in Pub. 503.
required to get, a U.S. taxpayer identification number (for
example, an SSN or EIN). If so, enter “LAFCP” (Living Abroad Column (c)
Foreign Care Provider) in the space for the care provider's
taxpayer identification number. Check the box in column (c) if the qualifying person listed in
column (a) was over age 12 at the time the care was provided
Column (d) and was disabled. A person was disabled if they were physically
or mentally incapable of caring for themselves. A person over
You must check either the "Yes" or "No" box in column (d) to age 12 at the time the care was provided must be physically or
indicate whether or not the care provider listed in column (a) was mentally incapable of caring for themselves to be listed on line 2.
your household employee during the year. If you pay someone to Don’t enter your spouse on line 2 unless they were physically or
Instructions for Form 2441 (2023) -3-

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mentally incapable of caring for themselves. See Qualifying (In other words, if one of you makes the election, the other one
Person(s), earlier. can also make it but doesn't have to.) The amount of your
nontaxable combat pay should be shown in box 12 of your
Column (d) Form(s) W-2 with code Q.
You can elect to include your nontaxable combat pay in
Enter the qualified expenses you incurred and paid in 2023 for TIP earned income when figuring your credit, even if you
the person listed in column (a). If you completed Part III, don't elect not to include it in earned income for the earned
include in column (d) any benefits shown on line 28. Don't income credit (EIC) or the exclusion or deduction for child and
include in column (d) the following qualified expenses. dependent care benefits.
• Expenses you incurred in 2022 but didn't pay until 2023.
Instead, see the instructions for line 9b, later. You must reduce your earned income by any loss from
• Expenses you incurred in 2023 but didn't pay until 2024. You ! self-employment.
may be able to use these expenses to increase your 2024 credit. CAUTION
• Expenses you prepaid in 2023 for care to be provided in 2024.
These expenses can only be used to figure your 2024 credit. Child support payments received by you aren't included in
your gross income and aren't considered as earned income for
To qualify for the credit, you must have one or more qualifying figuring this credit.
persons. You should enter the expenses for each qualifying See Pub. 503 for additional details on what is considered
person in column (d) of line 2. The maximum amount of earned income.
work-related expenses you can take into account for purposes of
the credit is $6,000 if you have two or more qualifying persons
even if you only incurred expenses for just one of them. For If You or Your Spouse Was a Student or Disabled
example, if you have two qualifying children, one age 3 and one Your spouse's earned income. For each month or part of a
age 11, and you incur $6,000 of qualifying work-related month your spouse was a student or was disabled, he or she is
expenses for the 3-year-old, and no qualifying work-related considered to have worked and earned income. His or her
expenses for the 11-year-old, you can use $6,000 to figure the earned income for each month is considered to be at least $250
credit. In this situation, you should list $6,000 for the 3-year-old ($500 if you had two or more qualifying persons at any time
child and -0- for the 11-year-old child. The $6,000 limit would be during 2023). Enter that amount on line 5. If your spouse also
used to compute your credit unless you have already excluded or worked during that month, use the higher of $250 (or $500) or
deducted, in Part III, certain dependent care benefits paid to you his or her actual earned income for that month.
(or on your behalf) by your employer.
For any month that your spouse wasn't a student or disabled,
Lines 4 and 5 use your spouse's actual earned income if he or she worked
during the month.
If filing jointly, figure your and your spouse's earned income
separately. Enter your earned income on line 4 and your Your spouse was a full-time student if he or she was enrolled
spouse's earned income on line 5. as a full-time student at a school for some part of each of 5
calendar months during 2023. The months need not be
Earned income for figuring the credit generally includes the consecutive. A school doesn't include an on-the-job training
following amounts. course, a correspondence school, or a school offering courses
1. The amount shown on Form 1040, 1040-SR, or 1040-NR, only through the Internet. Your spouse was disabled if they
line 1z, minus any amount: weren’t physically or mentally capable of caring for themselves.
Figure your spouse's earned income on a monthly basis.
a. Excluded as foreign earned income (including any
housing exclusion) on Form 2555, line 43; or Your earned income. These rules for a spouse who was a
b. Also reported on Schedule SE (Form 1040) because you student or disabled also apply to you if you were a student or
were a member of the clergy or you received $108.28 or more of disabled. For each month or part of a month you were a student
church employee income. or disabled, your earned income is considered to be at least
$250 ($500 if you had two or more qualifying persons at any time
2. The amount shown on Schedule SE (Form 1040), line 3, during 2023). Enter that amount on line 4. If you also worked
minus any deduction you claim on Schedule 1 (Form 1040), during that month, enter the higher of $250 (or $500) or your
line 15. actual earned income for that month.
If you use either optional method to figure self-employment Both spouses were students or disabled. If, in the same
tax, subtract any deduction you claim on Schedule 1 (Form month, both you and your spouse were either students or
1040), line 15, from the total of the amounts shown on disabled, only one of you can be treated as having earned
Schedule SE (Form 1040), lines 3 and 4b. income in that month under these rules.
If you received church employee income of $108.28 or more,
subtract any deduction you claim on Schedule 1 (Form 1040),
line 15, from the total of the amounts shown on Schedule SE Special Situations
(Form 1040), lines 3, 4b, and 5a.
• If you are filing jointly, disregard community property laws in
3. If you are filing Schedule C (Form 1040) as a statutory determining the earned income of an individual. Community
employee, the amount shown on line 1 of the schedule. property laws are explained in Pub. 555.
4. Nontaxable combat pay, if you elect to include it in earned • If your spouse died in 2023, see Pub. 503.
income. However, including this income will only give you a If you enter deemed income of $250 or $500 a month on
larger credit if your (or your spouse's) other earned income is TIP Form 2441, you must check the box on Form 2441, line
less than the amount entered on line 3. To make the election, B.
include all of your nontaxable combat pay in the amount you
enter on line 4 (line 5 for your spouse if filing jointly).
If you are filing jointly and both you and your spouse received
nontaxable combat pay, you can each make your own election.

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Line 9b Line 15
If you had qualified expenses for 2022 that you didn't pay until Add the amounts on lines 12 and 13 and subtract from that total
2023 and you didn't claim a credit on the maximum amount of the amount on line 14. Enter the result on line 15.
qualified expenses for 2022, you may be able to increase the
amount of the credit you can take in 2023. To figure the credit, Line 16
complete Worksheet A at the end of these instructions. Enter on Enter the total of all qualified expenses incurred in 2023 for the
line 9b the amount from line 13 of Worksheet A. care of your qualifying person(s). It doesn't matter when the
Example. In 2022, Kate had childcare expenses of $2,600 expenses were paid.
for her 4-year-old child. Of the $2,600, she paid $2,000 in 2022 Example. You received $2,000 in cash under your
and $600 in 2023. Kate will use Worksheet A to figure her credit employer's dependent care plan for 2023. The $2,000 is shown
on the 2022 expenses paid in 2023. The credit for these in box 10 of your Form W-2. Only $900 of qualified expenses
expenses will be entered on her 2023 Form 2441, line 9b. were incurred in 2023 for the care of your 5-year-old dependent
child. You would enter $2,000 on line 12 and $900 on line 16.
Line 10
Credit Limit Worksheet Line 18
If filing jointly, figure your and your spouse's earned income
Complete this worksheet to figure the amount to enter on line 10. separately. Enter your earned income on line 18 and your
spouse's earned income on line 19. If your filing status is married
1. Enter the amount from Form 1040, 1040-SR, or filing separately or you or your spouse was a student or disabled,
1040-NR, line 18. . . . . . . . . . . . . . . . . . . . . . 1. see the instructions for line 19, later.
2. Enter the amount from Schedule 3 (Form 1040), line 1
(foreign tax credit) and line 6l (Form 8978, line 14) . . 2. Earned income for figuring the amount of dependent care
3. Subtract line 2 from line 1. Also enter this amount on benefits you are able to exclude or deduct from your income is
Form 2441, line 10. But if zero or less, stop; you can’t determined in the same way as earned income for figuring the
take the credit . . . . . . . . . . . . . . . . . . . . . . . 3. 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
line 12.
Part III. Dependent Care Benefits
You can elect to include your nontaxable combat pay in
Line 12 earned income when figuring your exclusion or deduction, even if
you elect not to include it in earned income for the EIC or the
Enter the total amount of dependent care benefits you received credit for child and dependent care expenses. However,
in 2023. Amounts you received as an employee should be including this income will only give you a larger exclusion or
shown in box 10 of your Form(s) W-2; however, don’t include deduction if your (or your spouse's) other earned income is less
amounts reported in box 10 that exceed your plan's exclusion than the amount entered on line 17. To make the election,
and are therefore reported as wages in box 1 of Form(s) W-2. If include all of your nontaxable combat pay in the amount you
you were self-employed or a partner, include amounts you enter on line 18 (line 19 for your spouse if filing jointly). If you are
received under a dependent care assistance program from your filing jointly and both you and your spouse received nontaxable
sole proprietorship or partnership. combat pay, you can each make your own election. (In other
words, if one of you makes the election, the other one can also
Line 13 make it but doesn't have to.) The amount of your nontaxable
If you had an employer-provided dependent care plan, your combat pay should be shown in box 12 of your Form(s) W-2 with
employer may have permitted you to carry forward any unused code Q.
amount from 2022 to use during a grace period in 2023 as
described in Notice 2005–42, 2005–23 I.R.B. 1204, available at Special Situations
IRS.gov/irb/2005–23_IRB#NOT-2005–42. Enter on line 13 the
amount you carried forward and used in 2023 during the grace
period. • If you are filing jointly, disregard community property laws in
determining the earned income of an individual.
Line 14 • If your spouse was a full-time student or disabled in 2023, see
the instructions for lines 4 and 5, earlier.
If you had an employer-provided dependent care plan, enter on
line 14 the total of the following amounts included on line 12 or Line 19
13.
If your filing status is married filing separately, see Married
• Any amount you forfeited. You forfeited an amount if you didn't
Persons Filing Separately, earlier. Are you considered unmarried
receive it because you didn't incur the expense. Don't include
under that rule?
amounts you expect to receive at a future date.
• Any amount you didn't receive but are permitted by your Yes. Enter your earned income (from line 18) on line 19.
employer to carry forward and use in the following year.
Example. Under your employer's dependent care plan, you No. Enter your spouse's earned income on line 19. If you
chose to have your employer set aside $5,000 to cover your or your spouse was a full-time student or disabled in 2023,
2023 dependent care expenses. The $5,000 is shown in box 10 see the instructions for lines 4 and 5.
of your Form W-2. In 2023, you incurred and were reimbursed for
$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 Line 21
permitted you to carry the $50 forward to use during the grace Enter on line 21 the maximum amount that you may exclude for
period in 2024. the year under your dependent care plan. For 2023, the
maximum amount that can be excluded from your income
Instructions for Form 2441 (2023) -5-

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through a dependent care assistance program is $5,000 ($2,500 Line 26
if married filing separately). Don't enter more than the maximum If line 26 is more than zero, you have taxable dependent care
amount allowed under your dependent care plan. For example, if benefits. Enter this amount on Form 1040, 1040-SR, or
your dependent care plan only allows a maximum of $4,000 to 1040-NR, line 1e.
be excluded, substitute $4,000 for the $5,000 amount to enter on
line 21. Lines 27 Through 31
Line 24 If you are reporting dependent care benefits in Part III of the
form, you will need to complete lines 27 through 31 if you are
Include your deductible benefits in the total entered on also claiming the credit for child and dependent care expenses
Schedule C (Form 1040), line 14; Schedule E (Form 1040), in Part II of the form.
line 19 or line 28; or Schedule F (Form 1040), line 15, whichever
applies.

-6- Instructions for Form 2441 (2023)

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Page 7 of 7   Fileid: … ions/i2441/2023/a/xml/cycle04/source                                                    16:43 - 2-Nov-2023

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

Worksheet A. Worksheet for 2022 Expenses Paid in 2023
                                                                                                            Keep for Your Records

             Use this worksheet to figure the credit you may claim for 2022 expenses paid in 2023.

1.   Enter the amount reported on your 2022 Form 2441, line 3  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          1.    
2.   Enter your 2022 qualified expenses paid in 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    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 2022 and deducted on your return and/or excluded from your income 
     (from your 2022 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 2022 and your spouse's earned income for 2022 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 2022 (from your 2022 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 2023 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                          10.  
11.  Enter your 2022 adjusted gross income (from your 2022 Form 1040, 1040-SR, or 1040-NR, line 11) . . . . . . . . . . . .                                                 11.  
12.  Find your 2022 adjusted gross income in the table below and enter the corresponding decimal amount here . . . . . .                                                    12.  

             IF your 2022 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 (2023)                                 -7-

PDF file checksum: 821731478

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