To claim the credit, you can file Form 1040 or Form 1040A. You cannot claim the credit on Form 1040EZ.

Form 1040. You must complete Form 2441 and attach it to your Form 1040. Enter the credit on line 41 of your Form 1040. An example of a filled-in Form 2441 is at the end of this chapter.

Form 1040A. You must complete Schedule 2 (Form 1040A) and attach it to your Form 1040A. Enter the credit on line 26 of your Form 1040A.

Tax credit not refundable. Your credit for child and dependent care expenses cannot be more than the amount of your tax liability. This means that you cannot get a refund for any part of the credit that is more than your tax.

Recordkeeping. You should keep records of your work-related expenses. Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test.

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