OMB No. 1545-0074 Child and Dependent Care Expenses Form 2441

© Attach to Form 1040 or Form 1040NR.

Department of the Treasury

Internal Revenue Service

Attachment

© See separate instructions. Sequence No. 21

Name(s) shown on return Your social security number

Persons or Organizations Who Provided the Care—You must complete this part. 

(If you have more than two care providers, see the instructions.)

(b) Address

(number, street, apt. no., city, state, and ZIP code)

(d) Amount paid

(see instructions)

(c) Identifying number

(SSN or EIN) 1 (a) Care provider’sname

Credit for Child and Dependent Care Expenses

2

Add the amounts in column (c) of line 2. Do not enter more than $3,000 for one qualifying 

person or $6,000 for two or more persons. If you completed Part III, enter the amount from 

line 35

Enter your earned income. See instructions

3

3

If married filing jointly, enter your spouse’s earned income (if your spouse was a student

or was disabled, see the instructions); all others, enter the amount from line 4

4 4

Enter the smallest of line 3, 4, or 5

5

5

6

7

Enter the amount from Form 1040, line 38, or Form

1040NR, line 36

7

3

Decimal

amount is

If line 7 is:

Decimal

amount is

If line 7 is:

But not

Over over

But not

Over over

$0—15,000 .35 $29,000—31,000 .27

15,000—17,000 .34 31,000—33,000 .26

17,000—19,000 .33 33,000—35,000 .25

19,000—21,000 .32 35,000—37,000 .24

21,000—23,000 .31 37,000—39,000 .23

23,000—25,000 .30

Multiply line 6 by the decimal amount on line 8. If you paid 2006 expenses in 2007, see

the instructions

9

For Paperwork Reduction Act Notice, see page 4 of the instructions. Form 2441 (2007)

Before you begin: Figure the amount of any foreign tax credit you are claiming on Form 1040, line 51, or Form 1040NR, 

line 46.

Cat. No. 11862M

Part I

Part II

Enter on line 8 the decimal amount shown below that applies to the amount on line 7

Did you receive

dependent care benefits? Yes

No

8

Complete only Part II below.

Complete Part III on the back next.

©

©

Caution. If the care was provided in your home, you may owe employment taxes. See the instructions for Form 1040, line 62, or Form 

1040NR, line 57.

.

(99)

Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a) Qualifying person’s name

First Last

(b) Qualifying person’s social

security number

(c) Qualified expenses you

incurred and paid in 2007 for the

person listed in column (a)

8

6

9

25,000—27,000

27,000—29,000

.29

.28

39,000—41,000

41,000—43,000

43,000—No limit

.22

.21

.20

10

12

10

13

Enter the amount from Form 1040, line 46, or

Form 1040NR, line 43

Credit for child and dependent care expenses. Enter the smaller of line 9 or line 12

here and on Form 1040, line 47, or Form 1040NR, line 44

2007

Enter the amount from Form 1040, line 51, or

Form 1040NR, line 46

11

12 Subtract line 11 from line 10. If zero or less, stop. You cannot take the credit

11

13
Form 2441 (2007) Page 2

Dependent Care Benefits

Enter the total amount of dependent care benefits you received in 2007. Amounts you

received as an employee should be shown in box 10 of your Form(s) W-2. Do not include 

amounts 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

Enter the amount, if any, you carried over from 2006 and used in 2007 during the grace

period. See instructions

Enter the amount, if any, you forfeited or carried forward to 2008. See instructions

Enter the total amount of qualified expenses incurred 

in 2007 for the care of the qualifying person(s)

15

18

Enter the smaller of line 17 or 18 19

16

Enter your earned income. See instructions

18

20

Enter the amount shown below that applies

to you.

21

Enter the smallest of line 19, 20, or 21

19

22

Enter the amount from line 14 that you received from your sole proprietorship or partnership. 

If you did not receive any such amounts, enter -0-

20

23

Taxable benefits. Subtract line 29 from line 24. If zero or less, enter -0-. Also, include this 

amount on Form 1040, line 7, or Form 1040NR, line 8. On the dotted line next to Form

1040, line 7, or Form 1040NR, line 8, enter “DCB”

21

30

Part III

To claim the child and dependent care

credit, complete lines 31–35 below.

31

32

33

22

23

30

31 Enter $3,000 ($6,000 if two or more qualifying persons)

Subtract line 32 from line 31. If zero or less, stop. You cannot take the credit. 

Exception. If you paid 2006 expenses in 2007, see the instructions for line 9 

Enter the smaller of line 33 or 34. Also, enter this amount on line 3 on the front of this

form and complete lines 4–13

Add lines 26 and 29

35

32

33

35

15

16

14

14

Complete line 2 on the front of this form. Do not include in column (c) any benefits shown 

on line 32 above. Then, add the amounts in column (c) and enter the total here

34

34

Form 2441 (2007)

● If married filing jointly, enter your

spouse’s earned income (if your spouse

was a student or was disabled, see the

instructions for line 5).

● If married filing separately, see the

instructions for the amount to enter.

● All others, enter the amount from line 20.%

24 Subtract line 23 from line 17

Enter $5,000 ($2,500 if married filing separately and you were required to enter your

spouse’s earned income on line 21)

25

Deductible benefits. Enter the smallest of line 22, 23, or 25. Also, include this amount

on the appropriate line(s) of your return. See instructions

26

27 Enter the smaller of line 22 or 25

28 Enter the amount from line 26 

29 Excluded benefits. Subtract line 28 from line 27. If zero or less, enter -0-

27

28

24

25

26

29

17 17 Combine lines 14 through 16. See instructions

( )