The main difference between filing statuses 'married filing jointly' and 'married filing separately' for the Child and Dependent Care Expenses form (Form 2441) is the amount of expenses that can be claimed for each filing status. If you are married filing jointly, both spouses can claim the credit for the same qualifying expenses, but the total amount of expenses that can be claimed is higher than if each spouse were filing separately. This is because the total expenses paid for the care of qualifying individuals are added together and the credit is calculated based on that total amount. If you are married filing separately, each spouse can only claim the credit for expenses paid for the care of a qualifying individual if that individual lived with them for more than half of the year or was their qualifying child or dependent. It is important to note that if you are married filing separately and your spouse did not pay any expenses for the care of a qualifying individual, you cannot claim the credit for their care, even if you paid all of the expenses yourself.