Instructions for IRS Form 2441 Child and Dependent Care Expenses

IRS Form 2441 Child and Dependent Care Expenses

These instructions for IRS Form 2441 were last released on November 19, 2019 , and a PDF version of the file can be downloaded below . They were issued by the Internal Revenue Service (IRS) to accompany IRS Form 2441, Child and Dependent Care Expenses .

The purpose of this document is to let filers take credit for child and dependent care expenses , if they paid someone to care for their child or another qualifying person so they (and their spouse if filing jointly) could work or look for work in 2019.

The information is presented on six pages and is systematized in sections, which include the following:

• Purpose of the Form . Here the IRS gives an explanation on the purpose of IRS Form 2441. Besides the one mentioned above, an applicant must file the application to figure the amount, if any, of the benefits they can exclude from their income if they (or their spouse if filing jointly) received any dependent care benefits for 2019;
• The Definitions . In this part of the instructions, the IRS gives definitions to terms that have been used in the document, such as dependent care benefits, qualifying person, qualified expenses, household services, medical expenses, etc. For example, according to the IRS, household services are services needed to care for the qualifying person as well as to run the home, including maid, housekeeper, babysitter, the service of a cook, etc;
• Who Can Take the Credit or Exclude Dependent Care Benefits? The instructions contain requirements for those who want to file the application depending on their filing status. An applicant is supposed to choose their filing status from the common range of options. Married filing separately may also file the form, however, they must meet all requirements from the list developed especially for them;
• Line Instructions . The last part of instructions consists of explanations on how to fill out each line of the Form 2441, important reminders and examples given by the IRS.