, Answering FAQ'sTurboTax Employee
What is Form 2441?
Form 2441 calculates your Child and Dependent Care Expenses Credit if you hire someone to care for your disabled spouse or a dependent, and you report income from employment or self-employment on your tax return. You will need to meet certain eligibility requirements to take this credit, see Ten Things to Know About Child & Dependent Care Credit.
The credit is based on up to $3,000 in qualified expenses per dependent (with a maximum of $6,000) as long as you (and your spouse if filing jointly):
- Have earned income, and
- Paid someone else to care for a child under age 13 for at least part of the year, disabled spouse or dependent, and
- Paid the expenses so you could work, look for work, or go to school full time.
TurboTax completes Form 2441 for you in the Your Deductions & Credits area, when you enter your care expenses in the Child and Dependent Care topic under the You and Your Family group.
Who qualifies for the Child and Dependent Care Expenses deduction?
You can claim this deduction if all of the following apply to you:
- Your filing status is Single, Head of Household, Married filing Jointly, or Qualifying Widow(er) with a dependent child.
- The care was provided so that you could work or look for work.
- The care must be provided for a qualifying person (see What is a Qualifying Person? below for more information)
- The person who provided the care is not your spouse, the parent of your dependent, or a person whom you can claim as a dependent.
- You report the required information about the care provider on part one and information about the qualifying person on part two of the form.
What is a Qualifying Person?
A Qualifying Person falls into one of the following categories:
- A qualifying child under the age of 13 whom you can claim as a dependent.
- Your disabled spouse who is not able physically or mentally to care for himself or herself.
- Any disabled person who is not able physically or mentally to care for him or herself that you can claim as a dependent, except:
- the disabled person had a gross income of $3,900 or more
- the disabled person filed a joint return
- you can be claimed as a dependent on another taxpayer's return.