2441 Expenses for Care of Children and
fom ee Certain Other Dependents 1970

Internal Revenue Service > Attach to Form 1040.

This deduction is not allowable if you take the standard deduction on your individual income tax return

1 Name of taxpayer claiming the deduction Social security number

2 Status of taxpayer as of the time the expenses were incurred (check appropriate box):

J Single woman CO Married woman (J Married man—wife incapacitated
( Divorced (J Married woman—husband incapacitated ( Married man—wife institutionalized
© Legally separated CO Widow C Widower

NOTE: If you checked more than one box do not use this form. Contact any Internal Revenue Service office for further information.

“3 Name of child or other dependent expenses were paid | If under 13 | If 13 years of age or over, explain reason for expenses
for years of age, (See instruction B.)
please check

COMPUTATION OF DEDUCTION
5 Total amount of paid expenses, listed in item 4 :
6 Amount paid for services for the indirect care of dependents listed in item 3 (See it instruction D.)
7 Balance (Subtract line 6 from line 5.) . . Lo ee
8 Enter the lesser of (1) the amount on line 7 or @ $600 ($900 if two or more fe dependents)...
NOTE: If your husband is capable of self-support, or if your wife has been institutionalized for less
than 90 consecutive days, See instruction C and complete line 9. Otherwise, include the amount
shown on line 8 of this form in “Miscellaneous deductions,” Schedule A (Form 1040), line 16.
9 Limitation for certain taxpayers:
(a) Enter the amount shown on line 18, Form 1040
(b) Less. soe
(©) Balance. . 2. we

(d) Allowable deduction for certain taxpayers, tine 8 less line 9(c). Enter this amount here and
include in ‘‘Miscellaneous deductions,"’ Schedule A (Form 1040), line 16.

Supplemental information (See instruction G.)

$6,000.00



Instructions

A. Who May Claim This Deduction.—A single
woman, widower, or a person who is legally separated
or divorced and not remarried, may deduct expenses
for the care of certain dependents. Subject to special
limitations, a married woman, or a husband whose
wife is incapacitated or institutionalized, may also be
entitled to a deduction for the care of certain
dependents.

In general, this deduction may be claimed only if
the expense is to enable a taxpayer to be gainfully
employed, and it is for the care of a dependent while
the taxpayer is employed or in search of employment.

B. “Certain Dependents.”—The only dependents
this deduction is allowed for are those who are either
(1) under 13 years of age or (2) physically or mentally
incapable of caring for themselves.

C. Amount of Deduction—A deduction (not to ex-
ceed $600 for the care of one dependent, $900 for
the care of two or more dependents) is allowed for
expenses paid during the year by a:

(1) single woman;

(2) widower;

(3) person who is legally separated or divorced and

not remarried;

(4) spouse, if:

(a) the husband is physically or mentally in-
capable of caring for himself; or

(b) the wife is incapacitated or institutionalized
for 90 consecutive days or a shorter period if
terminated by death; or

(c) the wife has been deserted by her husband
and (i) at the time her return for the taxable
year is filed she does not know the where-
abouts of her husband, and (ii) has not
known his whereabouts, at any time during
the taxable year, and (iii) has applied to a
court to compel her husband to pay support
or otherwise to comply with the law or a ju-
dicial order.

Limitation on deduction.—A wife whose husband is
capable of self-support is also entitled to the above
deduction, reduced by any amount that their combined

income, line 9(a) of this form, exceeds $6,000. This
reduction also applies to a husband whose wife was
institutionalized for less than 90 consecutive days,
regardless of the period in excess of 90 days that she
is physically or mentally incapable of caring for herself.

D. Expenses.—Expenses for the care of a depend-
ent are amounts paid for the primary purpose of
assuring the dependent’s well-being and protection.
They do not necessarily include all benefits received
by the dependent. For example, food, clothing, or edu-
cation expenses are not in themselves amounts ex-
pended for ‘‘care’’ so as to be deductible. Also, if you
pay a person to do both housework and take care of a
dependent, only that part of the expenses which is for
the dependent's care qualifies for the deduction.

However, where the manner of providing care must
include payments for other benefits that are insep-
arably a part of such care, the full amount will be
considered to be incurred for care. For example,
amounts paid to a nursery school are considered to be
for the care of the child, even though the school also
furnished lunch.

Amounts you pay to a dependent for the care of
another dependent are not deductible.

E. Expenses Must Be Paid.—Expenses for depend-
ent care must have been paid during the taxable year,
regardless of when incurred.

F. Joint Return.—A joint return is required to be
filed by married taxpayers who claim this deduction.
But a wife who has been deserted by her husband
may claim this deduction on a separate return.

G. Required Supplemental Information.—lf either
spouse is mentally or physically incapable of self-care,
enter the following information in the blank space at
the bottom of the form:

(1) the nature of the disability,

(2) the period of the disability and, if applicable,

(3) the amount of the husband's or wife's earnings

during period of disability.

If your wife was institutionalized for 90 consecutive
days, give the name and location of the institution, and
the exact dates she lived there.

‘ede vive U.S. GOVERNMENT PRINTING OFFICE 1970—0-370-112 36:2603-697