Generally, married persons must file a joint return to claim
the credit. You cannot use MFS. If your filing status is married filing separately(MFS) and all of the
following apply, you are considered unmarried for purposes of claiming the
credit on Form 2441.
- You lived apart from your spouse during the last 6 months of
2018.
- Your home was the qualifying person's main home for more
than half of 2018.
- You paid more than half of the cost of keeping up that home
for 2018.
If you meet all the requirements to be treated as unmarried
and meet items 2 through 5 listed below, you can take the credit or the
exclusion. If you don't meet all the requirements to be treated as unmarried,
you can't take the credit. However, you can take the exclusion if you meet
items 2 through 5.
Who Can Take the Credit or Exclude Dependent Care Benefits? You can take the credit or the exclusion if all five of the
following apply.
- Your
filing status may be single, head of household, qualifying widow(er) with
dependent child, or married filing jointly. If your filing status is
married filing separately, see Married Persons Filing Separately, later.
- The
care was provided so you (and your spouse if filing jointly) could work or
look for work. However, if you didn't find a job and have no earned income
for the year, you can't take the credit or the exclusion. But if you or
your spouse was a full-time student or disabled, see the instructions for
lines 4 and 5, later.
- The
care must be for one or more qualifying persons.
- The
person who provided the care wasn't your spouse, the parent of your
qualifying child, or a person whom you can claim as a dependent. If your
child provided the care, he or she must have been age 19 or older by the
end of 2018, and he or she can't be your dependent.
- You
report the required information about the care provider on line 1 and, if
taking the credit, the information about the qualifying person on line 2.
Generally, married persons must file a joint return to claim
the credit. If you claim the credit and your filing status is married filing
separately, you are now required to show you meet the special requirements
listed in sections, Married Persons Filing Separately and Who Can Take the
Credit or Exclude Dependent Care Benefits, by checking the checkbox located
above Part I, on Form 2441.
