The taxable amount of benefits you need to report on your tax return for the Child and Dependent Care Expenses form (Form 2441) depends on the type of benefits received. Generally, you must report the total expenses paid for the care of qualifying individuals, up to the limit allowed by the IRS. However, there are certain types of benefits that are not included in the taxable amount, such as employer-provided dependent care benefits that are excluded from income, and certain types of flexible spending arrangement (FSA) funds. It is important to note that you can only claim the Child and Dependent Care Credit for expenses paid for the care of qualifying individuals, which includes children under the age of 13, and certain disabled individuals. The IRS provides a worksheet in the instructions for Form 2441 to help you determine the taxable amount of benefits to report.