Complete columns (a) through (c) for each qualifying person. If you have more than two qualifying persons, attach a statement to your return with the required information. Be sure to put your name and social security number (SSN) on the statement. Also, enter taxmap/instr/i1040as2-003.htm#TXMP794163f0
See Attached in the space to the left of line 3.
You must enter the qualifying person's SSN. Be sure the name and SSN entered agree with the person's social security card. Otherwise, at the time we process your return, we may reduce or disallow your credit. If the child was born and died in 2008 and did not have an SSN, enter taxmap/instr/i1040as2-003.htm#TXMP663434f6
Died in column (b) and attach a copy of the child's birth certificate, death certificate, or hospital medical records. To find out how to get an SSN, see Social Security Number (SSN) on page 17 of the Form 1040A instructions. If the name or SSN on the person's social security card is not correct, call the Social Security Administration at 1-800-772-1213.
Enter the qualified expenses you incurred and paid in 2008 for the person listed in column (a). Prepaid expenses are treated as paid in the year the care is provided. Do not include in column (c) qualified expenses:
- You incurred in 2008 but did not pay until 2009. You may be able to use these expenses to increase your 2009 credit.
- You incurred in 2007 but did not pay until 2008. Instead, see the instructions for line 9.
- You prepaid in 2008 for care to be provided in 2009. These expenses can only be used to figure your 2009 credit.
If you paid qualified expenses for the care of two or more qualifying persons, the $6,000 limit does not need to be divided equally. For example, if you incurred and paid $2,500 of qualifying expenses for the care of one qualifying person and $3,500 for the care of another qualifying person, you can use the total, $6,000, to figure the credit.
If filing jointly, figure your and your spouse's earned income separately. Enter your earned income on line 4 and your spouse's earned income on line 5. If your spouse was a student or disabled, see the instructions for line 5.
Earned income for figuring the credit includes the following amounts.
- The amount shown on Form 1040A, line 7, minus any amount:
- Included for a scholarship or fellowship grant that was not reported to you on a Form W-2,
- Received for work performed while an inmate in a penal institution, and
- Received as a pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457(b) plan. This amount may be reported in box 11 of your Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity.
- Nontaxable combat pay, if you elect to include it in earned income. However, including this income will only give you a larger credit if your (or your spouse's) other earned income is less than the amount entered on line 3. To make the election, include all of your nontaxable combat pay in the amount you enter on line 4 (line 5 for your spouse if married filing jointly). If you are filing jointly and both you and your spouse received nontaxable combat pay, you can each make your own election. The amount of your nontaxable combat pay should be shown in box 12 of your Form(s) W-2 with code Q.
You can choose to include your nontaxable combat pay in earned income when figuring your credit, even if you choose not to include it in earned income for the earned income credit (EIC) or the exclusion or deduction for child and dependent care benefits.
If you are filing jointly, disregard community property laws. If your spouse died in 2008, see Pub. 503. If your spouse was a student or disabled in 2008, see the instructions for line 5.taxmap/instr/i1040as2-003.htm#TXMP3ea25b22taxmap/instr/i1040as2-003.htm#TXMP77669315
Your spouse was a full-time student if he or she was enrolled as a full-time student at a school during any 5 months of 2008. A school does not include an on-the-job training course, correspondence school, or a school offering courses only through the Internet. Your spouse was disabled if he or she was not physically or mentally capable of self-care. Figure your spouse's earned income on a monthly basis.
For each month or part of a month your spouse was a student or was disabled, he or she is considered to have worked and earned income. His or her earned income for each month is considered to be $250 ($500 if more than one qualifying person was cared for in 2008). If your spouse also worked during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. If, in the same month, both you and your spouse were either students or disabled, only one of you can be treated as having earned income in that month.
For any month that your spouse was not a student or disabled, use your spouse's actual earned income if he or she worked during the month.
Special rules may apply for people who had to relocate because of the Midwestern storms, tornadoes, or flooding. For details, see Pub. 4492-B.
If you had qualified expenses for 2007 that you did not pay until 2008, you may be able to increase the amount of your 2008 credit. To figure the credit, see the worksheet under Amount of Credit in Pub. 503. If you can take a credit for your 2007 expenses, enter the amount of the additional credit and
CPYE in the space to the left of line 9. Add the additional credit to the current year amount on line 9, and replace the amount on line 9 with that total. Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses, and how you figured the credit.