Form 2441, Child and Dependent Care Expenses

This form reports care expenses for children and disabled dependents. These expenses may be eligible for a tax credit that reduces your federal income tax liability. 

Not all child and dependent care expenses qualify for the credit. Those that do must be expenses that are necessary for the care provider to work or look for work. Additionally, if the care provider is married, generally both spouses must have earned income, unless one spouse was either a full-time student or was physically or mentally incapable of caring for themselves.

  • Part I - Information on Care Provider: Information about the care provider, including the provider's name, address, and identification number (either a Social Security number or an Employer Identification Number).

  • Part II - Credit for Child and Dependent Care Expenses: Credit calculations credit for child and dependent care expenses. The names and social security numbers of your qualifying persons.

  • Part III - Dependent Care Benefits: If you received any dependent care benefits, like those from a Dependent Care Flexible Spending Account (FSA) offered by your employer. These are subtracted from the amount of eligible expenses for the child and dependent care credit.