Form 2441 (2019)
Page 2
Part III Dependent Care Benefits
12
Enter the total amount of dependent care benefits you received in 2019. Amounts you received as
an employee should be shown in box 10 of your Form(s) W-2. Don’t 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 .
12
13 Enter the amount, if any, you carried over from 2018 and used in 2019 during the grace period.
See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
14 Enter the amount, if any, you forfeited or carried forward to 2020. See instructions . . . . . 14
( )
15 Combine lines 12 through 14. See instructions . . . . . . . . . . . . . . . . . 15
16 Enter the total amount of qualified expenses incurred in 2019 for the
care of the qualifying person(s) . . . . . . . . . . . .
16
17 Enter the smaller of line 15 or 16 . . . . . . . . . . . . 17
18 Enter your earned income. See instructions . . . . . . . . 18
19 Enter the amount shown below that applies to you.
• If married filing jointly, enter your spouse’s
earned income (if you or your spouse was
a student or was disabled, see the
instructions for line 5).
• If married filing separately, see
instructions.
• All others, enter the amount from line 18.
}
. . . . . . .
19
20 Enter the smallest of line 17, 18, or 19 . . . . . . . . . . 20
21 Enter $5,000 ($2,500 if married filing separately and you were
required to enter your spouse’s earned income on line 19) . . .
21
22 Is any amount on line 12 from your sole proprietorship or partnership?
No. Enter -0-.
Yes. Enter the amount here . . . . . . . . . . . . . . . . . . . . . . 22
23 Subtract line 22 from line 15 . . . . . . . . . . . . .
23
24 Deductible benefits. Enter the smallest of line 20, 21, or 22. Also, include this amount on the
appropriate line(s) of your return. See instructions . . . . . . . . . . . . . . . .
24
25
Excluded benefits. If you checked “No” on line 22, enter the smaller of line 20 or 21. Otherwise,
subtract line 24 from the smaller of line 20 or line 21. If zero or less, enter -0- . . . . . . .
25
26
Taxable benefits. Subtract line 25 from line 23. If zero or less, enter -0-. Also, include this amount
on Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 8. On the dotted line next to Form 1040
or 1040-SR, line 1; or Form 1040-NR, line 8, enter “DCB” . . . . . . . . . . . . . .
26
To claim the child and dependent care
credit, complete lines 27 through 31 below.
27 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . . . 27
28 Add lines 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29
Subtract line 28 from line 27. If zero or less, stop. You can’t take the credit. Exception. If you paid
2018 expenses in 2019, see the instructions for line 9 . . . . . . . . . . . . . . .
29
30 Complete line 2 on the front of this form. Don’t include in column (c) any benefits shown on line
28 above. Then, add the amounts in column (c) and enter the total here . . . . . . . . .
30
31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on the front of this form and
complete lines 4 through 11 . . . . . . . . . . . . . . . . . . . . . . .
31
Form 2441 (2019)