Question:   How do I complete Form 2441 if I have a flexible spending account?

Answer:   You must complete Part III of Form 2441 (PDF), Child and Dependent Care Expenses, (or Form 1040A, Schedule 2 (PDF), Child and Dependent Care Expenses for Form 1040A Filers) to exclude the dependent care benefit from income even if you cannot claim the child and dependent care credit.

• Enter your total employer-provided dependent care benefit on the correct line (this amount should appear in Box 10 of your Form W-2) and your qualified expenses on the correct line.
• The last lines of Part III will help you determine whether you can also take the credit and the dollar limit on qualified expenses.
• Also complete Part I, Persons or Organizations Who Provided the Care.