Internal Revenue Service United States Department of the Treasury

Instructions for Form 2441 (2012)

Child and Dependent Care Expenses

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • Instructions for Form 2441 - Main Contents
    • Future Developments
    • Purpose of Form
      • Definitions
        • Dependent Care Benefits
        • Qualifying Person(s)
        • Qualified Expenses
      • Who Can Take the Credit or Exclude Dependent Care Benefits?
        • Married Persons Filing Separately
      • Line Instructions
        • Line 1
        • Line 2
        • Line 4
        • Line 5
        • Line 9
        • Line 10
        • Line 13
        • Line 14
        • Line 15
        • Line 16
        • Line 18
        • Line 19
        • Line 24
        • Lines 27 through 31
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