On form 2441, where does the amount come from for line 4 and 5.?

[karen-socalifgal-com]

The child care expenses paid are capped at 6000.00 on line 3, even though both parties work, there is no amount on line 4 but there is aa amount on line 5.  How does the income get separared?

[Ashby · Accepted solution]

$6,000 is there because that is the maximum credit allowed by the IRS for two or more dependents. If both parties work and do not receive child care benefits from an employer, you should receive the max credit.