Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Credit for Child and Dependent Care Expenses Workout

Introduction

Welcome!

This lesson discusses the credit for child and dependent care expenses. Some taxpayers may not be aware of this credit. Your time and effort may result in a lower tax for the taxpayers.

To determine if a taxpayer is eligible for the credit, review the intake and interview sheet, and let your probing interview be guided by the Credit for Child & Dependent Care Expenses decision tree and the tips in the Volunteer Resource Guide, Nonrefundable Credits tab.

Whether the taxpayer is filing a Form 1040 or Form 1040A, calculate the credit using Form 2441.

Caution

Do not confuse this credit with the child tax credit!

Cover of Volunteer Resource Guide showing Nonrefundable Credits tab, and intake and interview sheet, showing household members and dependent information.