| Publication 17 |
2008 Tax Year |
Form 2441 Child and Dependent Care Expenses--Page 2
Summary: This is an example of Form 2441 (2008), page 2, as pertains to the text. The completed line items are:
| Under“Part III: Dependent Care Benefits”:
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“14. Enter the total amount of dependent care benefits you received for 2008. This amount should be shown in box 10 of your
W-2 form(s). Do not include amounts that were reported to you as wages in box 1 of Form(s) W-2” field contains 3,000
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“17. Combine lines 12 through 14. See instructions” field contains 3,000
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“18. Enter the total amount of qualified expenses incurred in 2008 for the care of the qualifying person(s)” field contains 5,400
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“19. Enter the smaller of line 17 or 18” field contains 3,000
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“20. Enter your earned income” field contains 29,000
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“21. 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); If married filing separately, see the instructions
for the amount to enter; All others, enter the amount from line 20” field contains 29,000
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“22. Enter the smallest of line 19, 20, or 21” field contains 3,000
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“23. Enter the amount from line 14 that you received from your sole proprietorship or partnership. If you did not receive any
such amounts, enter -0-.” field contains -0-.
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“24. Subtract line 23 from line 17” field contains 3,000
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“25. Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse's earned income on line 21)” field contains 5,000.
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“26. Deductible benefits. Enter the smallest of line 22, 23, or 25. Also, include this amount on the appropriate line(s) of
your return (see the instructions). Field contains -0-.”
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“27. Enter the smaller of line 22 or 25” Field contains 3,000.
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“28. Enter the amount from line 26” Field contains -0-.
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“29. Excluded benefits. Subtract line 28 from line 27. If zero or less, enter -0-.” Field contains 3,000.
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“30. Taxable 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” Field contains -0-.
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| Under“To claim the child and dependent care credit, complete lines 31–35 below”:
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“31. Enter $3,000 ($6,000 if two or more qualifying persons)” field contains 6,000
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“32. Add lines 26 and 29” field contains 3,000
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“33. Subtract line 32 from line 31. If zero or less, stop. You cannot take the credit. Exception. If you paid 2006 expenses
in 2007, see the instructions for line 9” field contains 3,000
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“34. 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” field contains 2,400
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“35. Enter the smaller of line 33 or 34. Also, enter this amount on line 3 on the front of this form and complete lines 4-13” field contains 2,400
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