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The guidance covers who qualifies as a child or dependent care recipient, including conditions for disabled spouses and disabled dependents, and the shared-home requirement. It also describes dependent care benefits, qualified expenses, paperwork reduction act notice obligations, estimated completion time, and key cautions about providing care in the home or receiving dependent care benefits.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/instructions-for-form-2441-child-and-dependent-care-expenses/303420/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/instructions-for-form-2441-child-and-dependent-care-expenses/303420.png","ImageObject",442,249,{"name":88,"@type":89},"WPS_1786070896","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-04","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 2441 used for?","Question",{"text":108,"@type":109},"Form 2441 is used to claim the credit for child and dependent care expenses when qualifying care was provided so you (and your spouse, if filing jointly) could work or look for work.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who qualifies as a qualifying person for the credit?",{"text":113,"@type":109},"A qualifying person includes a child under age 13 you can claim as a dependent (with a partial-year rule if turning 13), a disabled spouse, or a disabled dependent not able to care for himself or herself, subject to shared-home and dependency rules.",{"name":115,"@type":106,"acceptedAnswer":116},"What are dependent care benefits and qualified expenses?",{"text":117,"@type":109},"Dependent care benefits include amounts an employer paid to you or your care provider, or the fair market value of employer-sponsored day-care. Qualified expenses include household services and care paid for while you worked or looked for work, and do not include child support payments.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303420,1790202598,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},549768072016,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","| Main Menu | Product Index | Find Word | Search Products | IRS CD Help |\n| --- | --- | --- | --- | --- |\n\n96  \nDepartment of the Treasury  \nInternal Revenue Service  \nInstructions for Form 2441  \nChild and Dependent Care Expenses  \nPaperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.  \nYou are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103.  \nThe time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping, 40 min.; Learning about the law or the form, 25 min.; Preparing the form, 58 min.; and Copying, assembling, and sending the form to the IRS, 28 min.  \nIf you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can write or call the IRS. See the Instructions for Form 1040.  \nPurpose of Form  \nIf you paid someone to care for your child or other qualifying person so you (and your spouse if filing a joint return) could work or look for work in 1996, you may be able to take the credit for child and dependent care expenses. But you must have had earned income to do so. If you can take the credit, fill in Parts I and II of Form 2441 and attach it to your return. Part II is used to figure the amount of your credit.  \nCaution: If the care was provided in your home, you may owe employment taxes. See the instructions for Form 1040, line 50.  \nIf you received any dependent care benefits for 1996, you MUST fill in Parts I and III of Form 2441 and attach it to your return. Part III is used to figure the amount, if any, of the benefits you may exclude from your income on Form 1040, line 7. You must complete Part III before you can figure the credit, if any, in Part II.  \nA Change To Note  \nIf the qualifying person (defined below) isnot your dependent, you must enter that person’s first and last name and social security number (SSN) in the space to the left of line 3. If the person was born in December 1996 and does not have an SSN, enter “12/96” next to the person’s name. If you do not enter the information, we may reduce or disallow your credit.  \nImportant Terms Qualifying Person(s)  \nA qualifying person is:  \nc Any child under age 13 whom you can claim as a dependent (but see Exception for Children of Divorced or Separated Parents below). If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13.  \nc Your disabled spouse who is not able to care for himself or herself.  \nc Any disabled person not able to care for himself or herself whom you can claim as a dependent (or could claim asa dependent except that the person had gross income of $2,550 or more). But if this person is your child, see Exception for Children of Divorced or Separated Parents below.  \nTo find out who is a dependent, seethe instructions for Form 1040, line 6c. Caution: To be a qualifying person, the person must have shared the same home with you in 1996.  \nException for Children of Divorced or Separated Parents. If you were divorced, legally separated, or lived apart from your spouse during the last 6 months of 1996, you may be able to take the credit or the exclusion even if your child is not your dependent. If your child is not your dependent, he or she is a qualifying person only if all five of the","cbCaieUXX5cQdhP9","https://ap.wps.com/l/cbCaieUXX5cQdhP9","pdf",49089,"English","# Purpose of Form\n## Qualified Person(s)\n## Exception for Children of Divorced or Separated Parents\n## Dependent Care Benefits\n## Qualified Expenses","[{\"question\":\"What is Form 2441 used for?\",\"answer\":\"Form 2441 is used to claim the credit for child and dependent care expenses when qualifying care was provided so you (and your spouse, if filing jointly) could work or look for work.\"},{\"question\":\"Who qualifies as a qualifying person for the credit?\",\"answer\":\"A qualifying person includes a child under age 13 you can claim as a dependent (with a partial-year rule if turning 13), a disabled spouse, or a disabled dependent not able to care for himself or herself, subject to shared-home and dependency rules.\"},{\"question\":\"What are dependent care benefits and qualified expenses?\",\"answer\":\"Dependent care benefits include amounts an employer paid to you or your care provider, or the fair market value of employer-sponsored day-care. Qualified expenses include household services and care paid for while you worked or looked for work, and do not include child support payments.\"}]","Instructions for Form 2441 - Child and Dependent Care Expenses | PDF",1789803372]