Free 2008 Form 2441 - Federal

Form

2441

Child and Dependent Care Expenses
Attach to Form 1040 or Form 1040NR. See separate instructions.

OMB No. 1545-0074

Department of the Treasury Internal Revenue Service (99)

Attachment Sequence No.

2008
21

Name(s) shown on return

Your social security number

Part I
1

Persons or Organizations Who Provided the Care--You must complete this part. (If you have more than two care providers, see the instructions.)
(b) Address (number, street, apt. no., city, state, and ZIP code) (c) Identifying number (SSN or EIN) (d) Amount paid (see instructions)

(a) Care provider's name

Did you receive dependent care benefits?

No Yes

Complete only Part II below. Complete Part III on the back next.

Caution. If the care was provided in your home, you may owe employment taxes. See the instructions for Form 1040, line 60, or Form 1040NR, line 56.

Part II
2

Credit for Child and Dependent Care Expenses
(a) Qualifying person's name First Last (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2008 for the person listed in column (a)

Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

3

4 5 6 7 8

Add the amounts in column (c) of line 2. Do not enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line 35 Enter your earned income. See instructions If married filing jointly, enter your spouse's earned income (if your spouse was a student or was disabled, see the instructions); all others, enter the amount from line 4 Enter the smallest of line 3, 4, or 5 Enter the amount from Form 1040, line 38, or Form 7 1040NR, line 36 Enter on line 8 the decimal amount shown below that applies to the amount on line 7
If line 7 is: Over But not over Decimal amount is .35 .34 .33 .32 .31 .30 .29 .28 If line 7 is: Over But not over Decimal amount is .27 .26 .25 .24 .23 .22 .21 .20

3 4 5 6

$0--15,000 15,000--17,000 17,000--19,000 19,000--21,000 21,000--23,000 23,000--25,000 25,000--27,000 27,000--29,000

$29,000--31,000 31,000--33,000 33,000--35,000 35,000--37,000 37,000--39,000 39,000--41,000 41,000--43,000 43,000--No limit

8

.

9 10 11 12 13 For

Multiply line 6 by the decimal amount on line 8. If you paid 2007 expenses in 2008, see 9 the instructions Enter the amount from Form 1040, line 46, or 10 Form 1040NR, line 43 Enter the amount from Form 1040, line 47, or Form 11 1040NR, line 44 12 Subtract line 11 from line 10. If zero or less, stop. You cannot take the credit Credit for child and dependent care expenses. Enter the smaller of line 9 or line 12 here and on Form 1040, line 48, or Form 1040NR, line 45 13 Paperwork Reduction Act Notice, see page 4 of the instructions. Cat. No. 11862M

Form

2441

(2008)

Form 2441 (2008)

Page

2

Part III Dependent Care Benefits
14 Enter the total amount of dependent care benefits you received in 2008. Amounts you received as an employee should be shown in box 10 of your Form(s) W-2. Do not include amounts reported as wages in box 1 of Form(s) W-2. If you were self-employed or a partner, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership Enter the amount, if any, you carried over from 2007 and used in 2008 during the grace period. See instructions Enter the amount, if any, you forfeited or carried forward to 2009. See instructions Combine lines 14 through 16. See instructions Enter the total amount of qualified expenses incurred 18 in 2008 for the care of the qualifying person(s) 19 Enter the smaller of line 17 or 18 20 Enter your earned income. See instructions Enter the amount shown below that applies to you. If married filing jointly, enter your spouse's earned income (if your spouse was a student or was disabled, see the instructions for line 5). 21 If married filing separately, see the instructions for the amount to enter. All others, enter the amount from line 20. 22 Enter the smallest of line 19, 20, or 21 Enter the amount from line 14 that you received from your sole proprietorship or partnership. If you did not receive any such amounts, enter -024 Subtract line 23 from line 17 Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse's earned income on line 21) Deductible benefits. Enter the smallest of line 22, 23, or 25. Also, include this amount on the appropriate line(s) of your return. See instructions 27 Enter the smaller of line 22 or 25 28 Enter the amount from line 26 Excluded benefits. Subtract line 28 from line 27. If zero or less, enter -0Taxable benefits. Subtract line 29 from line 24. If zero or less, enter -0-. Also, include this amount on Form 1040, line 7, or Form 1040NR, line 8. On the dotted line next to Form 1040, line 7, or Form 1040NR, line 8, enter "DCB"

14 15 16 ( 17

15 16 17 18 19 20 21

)

22 23 24 25 26 27 28 29 30

23

25 26

29

30

To claim the child and dependent care credit, complete lines 31 through 35 below.
31 32 33 34 35 Enter $3,000 ($6,000 if two or more qualifying persons) Add lines 26 and 29 Subtract line 32 from line 31. If zero or less, stop. You cannot take the credit. Exception. If you paid 2007 expenses in 2008, see the instructions for line 9 Complete line 2 on the front of this form. Do not include in column (c) any benefits shown on line 32 above. Then, add the amounts in column (c) and enter the total here Enter the smaller of line 33 or 34. Also, enter this amount on line 3 on the front of this form and complete lines 4 through 13 31 32 33 34 35
Form

2441

(2008)