2023

Instructions for Form 2441

Child and Dependent Care Expenses

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

Future Developments

For the latest information about developments related to Form 

2441 and its instructions, such as legislation enacted after they 

were published, go to IRS.gov/Form2441.

What’s New

The temporary special rules for dependent care flexible 

spending arrangements (FSAs) have expired. The 

temporary special rules under Section 214 of the Taxpayer 

Certainty and Disaster Tax Relief Act of 2020 that allowed 

employers to amend their dependent care plan to carry forward 

unused amounts from 2020 and/or 2021 to be used in a 

subsequent year have expired. For 2023, you may only enter on 

line 13 amounts you carried over from 2022 and used in 2023 

during the grace period. See the instructions for line 13.

Reminders

Married persons filing separately checkbox on line A. 

Generally, married persons must file a joint return to claim the 

credit. If you claim the credit and your filing status is married 

filing separately, you are required to show you meet the special 

requirements listed later under Married Persons Filing 

Separately by checking the checkbox located on line A above 

Part I on Form 2441. See Line A, later, for more information.

Purpose of Form

If you paid someone to care for your child or other qualifying 

person so you (or your spouse if filing jointly) could work or look 

for work in 2023, you may be able to take the credit for child and 

dependent care expenses.

In addition, if you (or your spouse if filing jointly) received any 

dependent care benefits for 2023, you must use Form 2441 to 

figure the amount, if any, of the benefits you can exclude from 

your income. You must complete Part III of Form 2441 before you 

can figure the credit, if any, in Part II.

You (and your spouse if filing jointly) must have earned 

income to take the credit or exclude dependent care benefits 

from your income. But see If You or Your Spouse Was a Student 

or Disabled, later, if either of these circumstances applies.

Additional information. See Pub. 503 for more details.

Definitions

Dependent Care Benefits

Dependent care benefits may include:

• Amounts your employer paid directly to either you or your care 

provider for the care of your qualifying person(s) while you 

worked,

• The fair market value of care in a daycare facility provided or 

sponsored by your employer, and

• Pre-tax contributions you made under a dependent care FSA.

Your salary may have been reduced to pay for these benefits. 

If you received dependent care benefits as an employee, they 

should be shown in box 10 of your Form W-2, Wage and Tax 

Statement. Benefits you received as a partner should be shown 

in box 13 of your Schedule K-1 (Form 1065) with code O.

Qualifying Person(s)

A qualifying person is any of the following.

1. 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.

2. Your disabled spouse who wasn't physically or mentally 

able to care for themselves and lived with you for more than half 

the year.

3. Any disabled person who wasn't physically or mentally 

able to care for themselves who lived with you for more than half 

the year and whom you can claim as a dependent or could claim 

as a dependent except:

a. The disabled person had gross income of $4,700 or 

more,

b. The disabled person filed a joint return, or

c. You (or your spouse if filing jointly) could be claimed as a 

dependent on another taxpayer's 2023 return.

If you are divorced or separated, see Special rule for children 

of divorced or separated parents or parents who live apart below.

To find out who is a qualifying child and who is a dependent 

and for information about an adopted child or foster child, see 

Pub. 501, Dependents, Standard Deduction, and Filing 

Information. See Pub. 503 for information about the birth or 

death of an otherwise qualifying person.

To be a qualifying person, generally the person must 

have lived with you for more than half of 2023.

Physically or mentally not able to care for oneself. Persons 

who can't dress, clean, or feed themselves because of physical 

or mental disabilities are considered not able to care for 

themselves. Also, persons who must have constant attention to 

prevent them from injuring themselves or others are considered 

not able to care for themselves.

Special rule for children of divorced or separated parents 

or parents who live apart. Even if you can't claim your child as 

a dependent, he or she is treated as your qualifying person if:

• The child was under age 13 or wasn't physically or mentally 

able to care for themselves;

• 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 

maintenance, are separated under a written separation 

agreement, or lived apart at all times during the last 6 months of 

the calendar year;

• The child was in the custody of one or both parents for more 

than half the year; and

• You were the child's custodial parent.

Generally, the custodial parent is the parent with whom the 

child lived for the greater number of nights in 2023. If the child 

was with each parent for an equal number of nights, the 

custodial parent is the parent with the higher adjusted gross 

CAUTION

!

Nov 2, 2023 Cat. No. 10842K
income. For details and an exception for a parent who works at 

night, see Pub. 501.

Generally, the noncustodial parent can't 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 or parents who live apart.

Qualified Expenses

These include amounts paid for household services and care of 

the qualifying person while you worked or looked for work. Your 

work can be for others or in your own business and it can be 

either in or out of your home. Child support payments aren't 

qualified expenses. Also, expenses reimbursed by a state social 

service agency aren't qualified expenses.

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. Also, if 

part of an expense is work related (for either household services 

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 

divide the expense if only a small part is for other purposes. See 

Pub. 503 for more details.

Household services. These are services needed to care for 

the qualifying person as well as to run the home while you 

worked or looked for work. 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. However, they don't include the services of a chauffeur, 

bartender, 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. Expenses are for the care of a 

qualifying person while you worked or looked for work only if their 

main purpose is for the person's well-being and protection. It 

doesn't include the cost of food, lodging, education, clothing, or 

entertainment.

You can include the cost of care provided outside your home 

for your dependent under age 13, or any other qualifying person 

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 

meet all applicable state and local regulations. A dependent care 

center is a place that provides care for more than six persons 

(other than persons who live there) and receives a fee, payment, 

or grant for providing services for any of those persons, even if 

the center isn't run for profit.

You can include amounts paid for items other than the care of 

your child (such as food and schooling) only if the items are 

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 

kindergarten or above. You can include the cost of a day camp, 

even if it specializes in a particular activity, such as computers or 

soccer. But don't include any expenses for sending your child to 

an overnight camp, a summer school, or a tutoring program. See 

Pub. 503 for more details.

Medical expenses. Some disabled spouse and dependent 

care expenses can qualify as medical expenses if you itemize 

deductions on Schedule A (Form 1040). However, you can't 

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.

Who Can Take the Credit or Exclude 

Dependent Care Benefits?

You can take the credit or the exclusion if all five of the following 

apply.

1. Your filing status may be single, head of household, 

qualifying surviving spouse, or married filing jointly. If your filing 

status is married filing separately, see Married Persons Filing 

Separately, later.

2. The care was provided so you (or your spouse if filing 

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 

credit or the exclusion. But if you or your spouse was a full-time 

student or disabled, see the instructions for lines 4 and 5, later.

3. The care must be for one or more qualifying persons. See 

Qualifying Person(s), earlier.

4. The person who provided the care wasn't your spouse, 

the parent of your qualifying child, or a person whom you can 

claim as a dependent. If your child (including stepchild or foster 

child) provided the care, he or she must have been age 19 or 

older by the end of 2023, and he or she can't be your dependent.

5. You report the required information about the care 

provider on line 1 and, if taking the credit, the information about 

the qualifying person on line 2.

Married Persons Filing Separately

Generally, married persons must file a joint return to claim the 

credit. If your filing status is married filing separately and all of 

the following apply, you are considered unmarried for purposes 

of claiming the credit on Form 2441.

• You lived apart from your spouse during the last 6 months of 

2023.

• Your home was the qualifying person's main home for more 

than half of 2023.

• You paid more than half of the cost of keeping up that home 

for 2023.

If you meet all of the requirements to be treated as unmarried 

and meet items 2 through 5 listed earlier, you can generally take 

the credit or the exclusion. If you don't meet all of the 

requirements to be treated as unmarried, you can’t generally 

take the credit. However, you can generally take the exclusion 

if you meet items 2 through 5.

See Pub. 503 for examples of when married persons filing 

separately may claim the credit.

Line Instructions

Line A

If your filing status is married filing separately and you meet the 

requirements to claim the credit for child and dependent care 

expenses, you must check the box on line A. By checking the 

box, you are confirming that you meet the requirements listed 

earlier under Married Persons Filing Separately.

Line B

If you or your spouse was a student or was disabled during the 

year and you're entering deemed income of $250 or $500 a 

month on Form 2441, line 4, 5, 18, or 19, based on the income 

rules listed later in the instructions under If You or Your Spouse 

Was a Student or Disabled, check the box on line B.

Part I. Persons or Organizations Who 

Provided the Care

Line 1

Complete columns (a) through (e) for each person or 

organization that provided the care. You can use Form W-10, 

Dependent Care Provider's Identification and Certification, or 

any other source listed in its instructions to get the information 

from the care provider. If you don't give correct or complete 

information, your credit (and exclusion, if applicable) may be 

-2- Instructions for Form 2441 (2023)
disallowed unless you can show you used due diligence in trying 

to get the required information.

If you have more than three care providers, check the box 

above line 1 and attach a statement to your return with the 

required information. Be sure to put your name and social 

security number (SSN) on the statement. In this situation, all the 

lines on line 1 of Form 2441 must be completed with information 

for the three highest paid providers. The attached statement 

must provide the same information for the additional providers 

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 

statement are also listed on the form.

If you had neither a qualifying person nor any care providers 

for 2023, and you are filing Form 2441 only to report taxable 

income in Part III, enter “none” on line 1, column (a).

Due Diligence

You can show a serious and earnest effort (due diligence) by 

getting and keeping the provider’s completed Form W-10 or one 

of the other sources of information listed in the instructions for 

Form W-10. If the provider doesn't give you the information, 

complete the entries you can on line 1. For example, enter the 

provider's name and address. Enter “See Attached Statement” in 

the columns for which you don't have the information. Then, 

attach a statement to your return explaining that the provider 

didn't give you the information you requested.

Don't list an ineligible related individual as a care 

provider on line 1. No credit is allowed for any amount 

paid to your spouse, the parent of your qualifying child, 

or a person whom you can claim as a dependent. If your child 

(including stepchild or foster child) provided the care, he or she 

must have been age 19 or older by the end of the year, and he or 

she can't be your dependent.

Columns (a) and (b)

Enter the care provider's name and address. If you were covered 

by your employer's dependent care plan and your employer 

furnished the care (either at your workplace or by hiring a care 

provider), enter your employer's name in column (a). Then, enter 

“See W-2” in column (b) and, leave columns (c) and (e) blank. 

But if your employer paid a third party (not hired by your 

employer) on your behalf to provide the care, you must give 

information on the third party in columns (a) through (e).

Column (c)

If the care provider is an individual, enter his or her SSN or 

individual taxpayer identification number (ITIN). Otherwise, enter 

the provider's employer identification number (EIN). If the 

provider is a tax-exempt organization, enter “Tax-Exempt” in 

column (c).

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 

example, an SSN or EIN). If so, enter “LAFCP” (Living Abroad 

Foreign Care Provider) in the space for the care provider's 

taxpayer identification number.

Column (d)

You must check either the "Yes" or "No" box in column (d) to 

indicate whether or not the care provider listed in column (a) was 

your household employee during the year. If you pay someone to 

CAUTION

!

come to your home and care for your dependent or spouse and 

you can control not only what work is done, but how it is done, 

that person is probably a household employee and you may 

need to file Schedule H (Form 1040), Household Employment 

Taxes, with your tax return and pay household employment 

taxes. For example, nannies are generally household 

employees, while daycare centers are not. For more information 

on a household employer's tax responsibilities, see Schedule H 

(Form 1040) and its instructions, and Pub. 926, Household 

Employer’s Tax Guide.

Column (e)

Enter the total amount you actually paid in 2023 to the care 

provider. Also, include amounts your employer paid to a third 

party on your behalf. It doesn't matter when the expenses were 

incurred. Don't reduce this amount by any reimbursement you 

received.

Part II. Credit for Child and Dependent 

Care Expenses

Line 2

Complete columns (a) through (d) for each qualifying person. If 

you have more than three qualifying persons, check the box on 

line 2 and attach a statement to your return with the required 

information. Be sure to put your name and SSN on the 

statement. In this situation, all the lines on line 2 of Form 2441 

must be completed with information for the three people with the 

highest qualifying expenses. The attached statement must 

provide the same information for the additional qualifying people 

not listed on the form. The attached statement may optionally 

include the full list of qualifying people including the ones already 

listed on the form, but you should indicate which qualifying 

people listed on the statement are also listed on the form.

Don't list a person on line 2 unless they are listed as an 

eligible person under Qualifying Person(s), earlier.

Column (b)

You must enter the qualifying person's SSN. Be sure the name 

and SSN entered agree with the person's social security card. 

Otherwise, at the time we process your return, we may reduce or 

disallow your credit. If the child was born and died in 2023 and 

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.

To find out how to get an SSN, see Social Security Number 

(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 

Security Administration at 800-772-1213.

If the qualifying person has an individual taxpayer 

identification number (ITIN) or adoption taxpayer identification 

number (ATIN), see Taxpayer identification number in Pub. 503.

Column (c)

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 

and was disabled. A person was disabled if they were physically 

or mentally incapable of caring for themselves. A person over 

age 12 at the time the care was provided must be physically or 

mentally incapable of caring for themselves to be listed on line 2. 

Don’t enter your spouse on line 2 unless they were physically or 

CAUTION

!

Instructions for Form 2441 (2023) -3-
mentally incapable of caring for themselves. See Qualifying 

Person(s), earlier.

Column (d)

Enter the qualified expenses you incurred and paid in 2023 for 

the person listed in column (a). If you completed Part III, don't 

include in column (d) any benefits shown on line 28. Don't 

include in column (d) the following qualified expenses.

• Expenses you incurred in 2022 but didn't pay until 2023. 

Instead, see the instructions for line 9b, later.

• Expenses you incurred in 2023 but didn't pay until 2024. You 

may be able to use these expenses to increase your 2024 credit.

• Expenses you prepaid in 2023 for care to be provided in 2024. 

These expenses can only be used to figure your 2024 credit.

To qualify for the credit, you must have one or more qualifying 

persons. You should enter the expenses for each qualifying 

person in column (d) of line 2. The maximum amount of 

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 

example, if you have two qualifying children, one age 3 and one 

age 11, and you incur $6,000 of qualifying work-related 

expenses for the 3-year-old, and no qualifying work-related 

expenses for the 11-year-old, you can use $6,000 to figure the 

credit. In this situation, you should list $6,000 for the 3-year-old 

child and -0- for the 11-year-old child. The $6,000 limit would be 

used to compute your credit unless you have already excluded or 

deducted, in Part III, certain dependent care benefits paid to you 

(or on your behalf) by your employer.

Lines 4 and 5

If filing jointly, figure your and your spouse's earned income 

separately. Enter your earned income on line 4 and your 

spouse's earned income on line 5.

Earned income for figuring the credit generally includes the 

following amounts.

1. The amount shown on Form 1040, 1040-SR, or 1040-NR, 

line 1z, minus any amount:

a. Excluded as foreign earned income (including any 

housing exclusion) on Form 2555, line 43; or

b. Also reported on Schedule SE (Form 1040) because you 

were a member of the clergy or you received $108.28 or more of 

church employee income.

2. The amount shown on Schedule SE (Form 1040), line 3, 

minus any deduction you claim on Schedule 1 (Form 1040), 

line 15.

If you use either optional method to figure self-employment 

tax, subtract any deduction you claim on Schedule 1 (Form 

1040), line 15, from the total of the amounts shown on 

Schedule SE (Form 1040), lines 3 and 4b.

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 

(Form 1040), lines 3, 4b, and 5a.

3. If you are filing Schedule C (Form 1040) as a statutory 

employee, the amount shown on line 1 of the schedule.

4. Nontaxable combat pay, if you elect to include it in earned 

income. However, including this income will only give you a 

larger credit if your (or your spouse's) other earned income is 

less than the amount entered on line 3. To make the election, 

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. 

(In other words, if one of you makes the election, the other one 

can also make it but doesn't have to.) The amount of your 

nontaxable combat pay should be shown in box 12 of your 

Form(s) W-2 with code Q.

You can elect to include your nontaxable combat pay in 

earned income when figuring your credit, even if you 

elect not to include it in earned income for the earned 

income credit (EIC) or the exclusion or deduction for child and 

dependent care benefits.

You must reduce your earned income by any loss from 

self-employment.

Child support payments received by you aren't included in 

your gross income and aren't considered as earned income for 

figuring this credit.

See Pub. 503 for additional details on what is considered 

earned income.

If You or Your Spouse Was a Student or Disabled

Your spouse's earned income. For each month or part of a 

month your spouse was a student or was disabled, he or she is 

considered to have worked and earned income. His or her 

earned income for each month is considered to be at least $250 

($500 if you had two or more qualifying persons at any time 

during 2023). Enter that amount on line 5. If your spouse also 

worked during that month, use the higher of $250 (or $500) or 

his or her actual earned income for that month.

For any month that your spouse wasn't a student or disabled, 

use your spouse's actual earned income if he or she worked 

during the month.

Your spouse was a full-time student if he or she was enrolled 

as a full-time student at a school for some part of each of 5 

calendar months during 2023. The months need not be 

consecutive. A school doesn't include an on-the-job training 

course, a correspondence school, or a school offering courses 

only through the Internet. Your spouse was disabled if they 

weren’t physically or mentally capable of caring for themselves. 

Figure your spouse's earned income on a monthly basis.

Your earned income. These rules for a spouse who was a 

student or disabled also apply to you if you were a student or 

disabled. For each month or part of a month you were a student 

or disabled, your earned income is considered to be at least 

$250 ($500 if you had two or more qualifying persons at any time 

during 2023). Enter that amount on line 4. If you also worked 

during that month, enter the higher of $250 (or $500) or your 

actual earned income for that month.

Both spouses were students or disabled. If, in the same 

month, both you and your spouse were either students or 

disabled, only one of you can be treated as having earned 

income in that month under these rules.

Special Situations

• If you are filing jointly, disregard community property laws in 

determining the earned income of an individual. Community 

property laws are explained in Pub. 555.

• If your spouse died in 2023, see Pub. 503.

If you enter deemed income of $250 or $500 a month on 

Form 2441, you must check the box on Form 2441, line 

B.

TIP

CAUTION

!

TIP

-4- Instructions for Form 2441 (2023)
Line 9b

If you had qualified expenses for 2022 that you didn't pay until 

2023 and you didn't claim a credit on the maximum amount of 

qualified expenses for 2022, you may be able to increase the 

amount of the credit you can take in 2023. To figure the credit, 

complete Worksheet A at the end of these instructions. Enter on 

line 9b the amount from line 13 of Worksheet A.

Example. In 2022, Kate had childcare expenses of $2,600 

for her 4-year-old child. Of the $2,600, she paid $2,000 in 2022 

and $600 in 2023. Kate will use Worksheet A to figure her credit 

on the 2022 expenses paid in 2023. The credit for these 

expenses will be entered on her 2023 Form 2441, line 9b.

Line 10

Credit Limit Worksheet

Complete this worksheet to figure the amount to enter on line 10.

1. Enter the amount from Form 1040, 1040-SR, or 

1040-NR, line 18 ...................... 1.

2. Enter the amount from Schedule 3 (Form 1040), line 1 

(foreign tax credit) and line 6l (Form 8978, line 14) . . 2.

3. Subtract line 2 from line 1. Also enter this amount on 

Form 2441, line 10. But if zero or less, stop; you can’t 

take the credit ....................... 3.

Part III. Dependent Care Benefits

Line 12

Enter the total amount of dependent care benefits you received 

in 2023. Amounts you received as an employee should be 

shown in box 10 of your Form(s) W-2; however, don’t include 

amounts reported in box 10 that exceed your plan's exclusion 

and are therefore reported as wages in box 1 of Form(s) W-2. If 

you were self-employed or a partner, include amounts you 

received under a dependent care assistance program from your 

sole proprietorship or partnership.

Line 13

If you had an employer-provided dependent care plan, your 

employer may have permitted you to carry forward any unused 

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 

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.

Line 14

If you had an employer-provided dependent care plan, enter on 

line 14 the total of the following amounts included on line 12 or 

13.

• Any amount you forfeited. You forfeited an amount if you didn't 

receive it because you didn't incur the expense. Don't include 

amounts you expect to receive at a future date.

• Any amount you didn't receive but are permitted by your 

employer to carry forward and use in the following year.

Example. Under your employer's dependent care plan, you 

chose to have your employer set aside $5,000 to cover your 

2023 dependent care expenses. The $5,000 is shown in box 10 

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 

permitted you to carry the $50 forward to use during the grace 

period in 2024.

Line 15

Add the amounts on lines 12 and 13 and subtract from that total 

the amount on line 14. Enter the result on line 15.

Line 16

Enter the total of all qualified expenses incurred in 2023 for the 

care of your qualifying person(s). It doesn't matter when the 

expenses were paid.

Example. You received $2,000 in cash under your 

employer's dependent care plan for 2023. The $2,000 is shown 

in box 10 of your Form W-2. Only $900 of qualified expenses 

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 18

If filing jointly, figure your and your spouse's earned income 

separately. Enter your earned income on line 18 and your 

spouse's earned income on line 19. If your filing status is married 

filing separately or you or your spouse was a student or disabled, 

see the instructions for line 19, later.

Earned income for figuring the amount of dependent care 

benefits you are able to exclude or deduct from your income is 

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 

line 12.

You can elect to include your nontaxable combat pay in 

earned income when figuring your exclusion or deduction, even if 

you elect not to include it in earned income for the EIC or the 

credit for child and dependent care expenses. However, 

including this income will only give you a larger exclusion or 

deduction if your (or your spouse's) other earned income is less 

than the amount entered on line 17. To make the election, 

include all of your nontaxable combat pay in the amount you 

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 

combat pay, you can each make your own election. (In other 

words, if one of you makes the election, the other one can also 

make it but doesn't have to.) The amount of your nontaxable 

combat pay should be shown in box 12 of your Form(s) W-2 with 

code Q.

Special Situations

• If you are filing jointly, disregard community property laws in 

determining the earned income of an individual.

• If your spouse was a full-time student or disabled in 2023, see 

the instructions for lines 4 and 5, earlier.

Line 19

If your filing status is married filing separately, see Married 

Persons Filing Separately, earlier. Are you considered unmarried 

under that rule?

Yes. Enter your earned income (from line 18) on line 19. 

No. Enter your spouse's earned income on line 19. If you 

or your spouse was a full-time student or disabled in 2023, 

see the instructions for lines 4 and 5. 

Line 21

Enter on line 21 the maximum amount that you may exclude for 

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-
through a dependent care assistance program is $5,000 ($2,500 

if married filing separately). Don't enter more than the maximum 

amount allowed under your dependent care plan. For example, if 

your dependent care plan only allows a maximum of $4,000 to 

be excluded, substitute $4,000 for the $5,000 amount to enter on 

line 21.

Line 24

Include your deductible benefits in the total entered on 

Schedule C (Form 1040), line 14; Schedule E (Form 1040), 

line 19 or line 28; or Schedule F (Form 1040), line 15, whichever 

applies.

Line 26

If line 26 is more than zero, you have taxable dependent care 

benefits. Enter this amount on Form 1040, 1040-SR, or 

1040-NR, line 1e.

Lines 27 Through 31

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 

also claiming the credit for child and dependent care expenses 

in Part II of the form.

-6- Instructions for Form 2441 (2023)
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.

Worksheet A.

Instructions for Form 2441 (2023) -7-