skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Publication 17
Left Arrow Previous Page | Table of Contents | Index | Next Page Right Arrow
taxmap/pub17/p17-164.htm#en_us_publink1000174449

How To Claim the Credit(p220)

rule
To claim the credit, you can file Form 1040 or Form 1040A. You cannot claim the credit on Form 1040EZ.
taxmap/pub17/p17-164.htm#en_us_publink1000174450

Form 1040 or 1040A.(p220)

rule
You must complete Form 2441 and attach it to your Form 1040 or 1040A. Enter the credit on Form 1040, line 48, or Form 1040A, line 29.
taxmap/pub17/p17-164.htm#en_us_publink1000174452

Limit on credit.(p220)

rule
The amount of credit you can claim is generally limited to the amount of your tax. For more information, see the Instructions for Form 2441.
taxmap/pub17/p17-164.htm#en_us_publink1000174453
Tax credit not refundable.(p220)
You cannot get a refund for any part of the credit that is more than this limit.
Where Refund
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.
Left Arrow Previous Page | Table of Contents | Top of Page | Index | Next Page Right Arrow