Instructions for Form 2441
(Rev. January 2011) Child and Dependent Care Expenses Purpose of Form
If you paid someone to care for your child or other qualifying person so you (and your spouse if filing jointly) could work or look for work in 2010, you may be able to take the credit for child and dependent care expenses. You (and your spouse if filing jointly) must have earned income to take the credit. But see Spouse Who Was a Student or Disabled on page 4. If you can take the credit, use Form 2441 to figure the amount of your credit. If you (or your spouse if filing jointly) received any dependent care benefits for 2010, you must use Form 2441 to figure the amount, if any, of the ...view middle of the document...
Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O.
Special rule for children of divorced or separated parents. Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: • The child was under age 13 or was not physically or mentally able to care for himself or herself, and • You were the child’s custodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights in 2010. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Pub. 501. The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents.
These include amounts paid for household services and care of the qualifying person while you worked or looked for work. Child support payments are not qualified expenses. Also, expenses reimbursed by a state social service agency are not qualified expenses unless you included the reimbursement in your income. Generally, if you worked or actively looked for work during only part of the period in which you incurred the expenses, you must figure your expenses for each day. However, there are special rules for temporary absences or part-time work. See Pub. 503 for more details.
A qualifying person is: • A qualifying child under age 13 whom you can claim as a 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 age 13. • Your disabled spouse who was not physically or mentally able to care for himself or herself. • Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,650 or more or filed a joint return.) • Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer’s 2010 return.
These are services needed to care for the qualifying person as well as to run the home. They include, for example, the services of a cook, maid, babysitter, housekeeper, or cleaning person if the services were partly for the care of the qualifying person. Do not include services of a chauffeur or gardener. You can also include your share of the employment taxes paid on wages for qualifying child and dependent care services.
Care of the Qualifying Person
Care includes the cost of services for the qualifying person’s well-being and protection. It does not include the cost of clothing or...