Form 2441

2021

Child and Dependent Care Expenses

Department of the Treasury 

Internal Revenue Service (99) 

▶ Attach to Form 1040, 1040-SR, or 1040-NR.

▶ Go to www.irs.gov/Form2441 for instructions and 

the latest information.

OMB No. 1545-0074

Attachment 

Sequence No. 21

2441

◀

1040 

1040-SR 

. . . . . . . . . 

1040-NR 

Name(s) shown on return Your social security number

A You can’t claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the 

requirements listed in the instructions under “Married Persons Filing Separately.” If you meet these requirements, check this box .

B For 2021, your credit for child and dependent care expenses is refundable if you, or your spouse if married filing jointly, had a 

principal place of abode in the United States for more than half of 2021. If you meet these requirements, check this box . . .

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

If you have more than three care providers, see the instructions and check this box . . . . . . . .

1 (a) Care provider’s 

name

(b) Address 

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

(c) Identifying number

(SSN or EIN)

(d) Check here if the 

care provider is your 

household employee. 

(see instructions)

(e) Amount paid 

(see instructions)

Did you receive 

dependent care benefits?

No ▶ Complete only Part II below.

Yes ▶ Complete Part III on page 2 next.

Caution: If the care was provided in your home, you may owe employment taxes. For details, see the instructions for Schedule H 

(Form 1040). If you incurred care expenses in 2021 but didn’t pay them until 2022, or if you prepaid in 2021 for care to be provided 

in 2022, don’t include these expenses in column (c) of line 2 for 2021. See the instructions.

Part II Credit for Child and Dependent Care Expenses

2 Information about your qualifying person(s). If you have more than three qualifying persons, see the instructions and check 

this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(a) Qualifying person’s name

First Last

(b) Qualifying person’s social

security number

(c) Qualified expenses you

incurred and paid in 2021 for the

person listed in column (a)

3 Add the amounts in column (c) of line 2. Don’t enter more than $8,000 if you had one qualifying 

person or $16,000 if you had two or more persons. If you completed Part III, enter the amount 

from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 

4 Enter your earned income. See instructions . . . . . . . . . . . . . . . . . 4 

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

or was disabled, see the instructions); all others, enter the amount from line 4 . . . . . . 5 

6 Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . . . 6 

7 Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11 . 7 

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

• If line 7 is $125,000 or less, enter .50 on line 8.

• If line 7 is over $125,000 and no more than $438,000, see the instructions for line 8 for the 

amount to enter. 

• If line 7 is over $438,000, don’t complete line 8. Enter zero on line 9a. You may be able to 

claim a credit on line 9b. 8 X .

9 a Multiply line 6 by the decimal amount on line 8 . . . . . . . . . . . . . . . . 9a 

b If you paid 2020 expenses in 2021, complete Worksheet A in the instructions. Enter the amount 

from line 13 of the worksheet here. Otherwise, go to line 10 . . . . . . . . . . . . 9b

10 Add lines 9a and 9b and enter the result. If you checked the box on line B above, this is your 

refundable credit for child and dependent care expenses; enter the amount from this line on

Schedule 3 (Form 1040), line 13g, and don’t complete line 11. If you didn’t check the box on line

B above, go to line 11 . . . . . . . . . . . . . . . . . . . . . . . . . 10 

11 Nonrefundable credit for child and dependent care expenses. If you didn’t check the box on

line B above, your credit is nonrefundable and limited by the amount of your tax; see the

instructions to figure the portion of line 10 that you can claim and enter that amount here and on

Schedule 3 (Form 1040), line 2 . . . . . . . . . . . . . . . . . . . . . . 11 

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441 (2021)
Form 2441 (2021) Page 2

Part III Dependent Care Benefits

12 Enter the total amount of dependent care benefits you received in 2021. Amounts you received

as an employee should be shown in box 10 of your Form(s) W-2. Don’t 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 

13 Enter the amount, if any, you carried over from 2020 and used in 2021. See instructions . . . 13 

14 If you forfeited or carried over to 2022 any of the amounts reported on line 12 or 13, enter the

amount. See instructions . . . . . . . . . . . . . . . . . . . . . . . . 14 ( )

15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . . 15 

16 Enter the total amount of qualified expenses incurred in 2021 for 

the care of the qualifying person(s) . . . . . . . . . . . 16 

17 Enter the smaller of line 15 or 16 . . . . . . . . . . . . 17 

18 Enter your earned income. See instructions . . . . . . . . 18 

19 Enter the amount shown below that applies to you.

• If married filing jointly, enter your spouse’s 

earned income (if you or your spouse was a 

student or was disabled, see the instructions

for line 5).

• If married filing separately, see instructions.

• All others, enter the amount from line 18. } . . . . . . 19 

20 Enter the smallest of line 17, 18, or 19 . . . . . . . . . . 20 

21 Enter $10,500 ($5,250 if married filing separately and you were 

required to enter your spouse’s earned income on line 19). If you

entered an amount on line 13, add it to the $10,500 or $5,250 

amount you enter on line 21. However, don’t enter more than the

maximum amount allowed under your dependent care plan. See 

instructions . . . . . . . . . . . . . . . . . . . 21 

22 Is any amount on line 12 or 13 from your sole proprietorship or partnership?

No. Enter -0-.

Yes. Enter the amount here . . . . . . . . . . . . . . . . . . . . . . 22 

23 Subtract line 22 from line 15 . . . . . . . . . . . . . 23 

24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on the

appropriate line(s) of your return. See instructions . . . . . . . . . . . . . . . 24 

25 Excluded benefits. If you checked “No” on line 22, enter the smaller of line 20 or 21. Otherwise, 

subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter -0- . . . . . . 25

26 Taxable benefits. Subtract line 25 from line 23. If zero or less, enter -0-. Also, include this

amount on Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 1a. On the dotted line next to 

Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 1a, enter “DCB” . . . . . . . . . 26 

To claim the child and dependent care credit, 

complete lines 27 through 31 below.

27 Enter $8,000 ($16,000 if two or more qualifying persons) . . . . . . . . . . . . . 27 

28 Add lines 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . 28 

29 Subtract line 28 from line 27. If zero or less, stop. You can’t take the credit. Exception. If you

paid 2020 expenses in 2021, see the instructions for line 9b . . . . . . . . . . . . 29 

30 Complete line 2 on page 1 of this form. Don’t include in column (c) any benefits shown on line

28 above. Then, add the amounts in column (c) and enter the total here . . . . . . . . 30 

31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on page 1 of this form and 

complete lines 4 through 11 . . . . . . . . . . . . . . . . . . . . . . . 31 

Form 2441 (2021)