If you receive dependent care
benefits that you can deduct or exclude from your income, the IRS requires you to subtract this amount from the dollar limit of the Child and Dependent Care Credit
that applies to you. The dollar limit for two or more children is $6,000. You can only use $1,890 for the credit ($6,000 -
$4,110 = $1,890.)
For more information, see
Reduced Dollar Limit
in IRS Pub 503: Child and
Dependent Care Expenses.