Form 2441 for child care expense. Can someone answer what should be answered on line 5? Should it be the same as line 4 if your spouse doesn't have an income?

[Coleen3]

If your spouse does not work, Line 5=0.

Lines 4 and 5 If filing jointly, figure your and your spouse's earned income separately. Enter your earned income on line 4 and your spouse's earned income on line 5. The "all others enter the Line 4 amount" refers to persons not filing jointly.

[william_gong]

Does that mean the amount deducted as part of the FSA dependent care is now added back in as taxable income?

[Coleen3]

Yes.
 To qualify for this credit, you must meet all of these criteria:
• You (and your spouse, if filing jointly) must have earned income
? The earned income requirement for one spouse is waived if s/he was a full-time student or
Disabled, if they lived with the other spouse for more than 6 months in 2018

[william_gong]

Is there a minimum amount of earned income from the spouse in order to qualify?

[Coleen3]

Whatever the income is, the credit will be based on the lower of the two incomes.