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previous page Previous Page: Publication 17 - Your Federal Income Tax - How To Figure the Credit
next page Next Page: Publication 17 - Your Federal Income Tax - Employment Taxes for Household Employers
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taxmap/pub17/p17-171.htm#en_us_publink100034913

How To Claim  
the Credit(p221)


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To claim the credit, you can file Form 1040 or Form 1040A. You cannot claim the credit on Form 1040EZ.
taxmap/pub17/p17-171.htm#en_us_publink100034914

Form 1040.(p221)


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previous topic occurrence U.S. Individual Income Tax Return next topic occurrence

You must complete Form 2441 and attach it to your Form 1040. Enter the credit on Form 1040, line 48. An example of a filled-in Form 2441 is at the end of this chapter.
taxmap/pub17/p17-171.htm#en_us_publink100034915

Form 1040A.(p221)


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previous topic occurrence U.S. Individual Income Tax Return next topic occurrence

You must complete Schedule 2 (Form 1040A) and attach it to your Form 1040A. Enter the credit on your Form 1040A, line 29.
taxmap/pub17/p17-171.htm#en_us_publink100034916

Limit on credit.(p221)


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previous topic occurrence Limit on credit. next topic occurrence

The amount of credit you can claim is limited to your regular tax (after reduction by any allowable foreign tax credit) plus your alternative minimum tax, if any.
taxmap/pub17/p17-171.htm#en_us_publink100034918

Tax credit not refundable.(p221)
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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.
previous pagePrevious Page: Publication 17 - Your Federal Income Tax - How To Figure the Credit
next pageNext Page: Publication 17 - Your Federal Income Tax - Employment Taxes for Household Employers
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication