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@drumdude96 @anon.js Sorry, Part 3, you’re right. I’m not home - out at work. Here’s the form on IRS website - <a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/f2441.pdf">https://www.irs.gov/pub/irs-pdf/f2441.pdf</a>

Box C in Part 2 is qualified expenses you incurred and paid for your dependent you listed in Box A. How can there be nothing in Box C? If you didn’t actually use the DCAP money on qualifying expenses then it’s supposed to be taxed.