Part III: Dependent Care Benefits:
14. Enter the total amount of dependent care benefits you received for 2008. This amount should be shown in box 10 of your W-2 form(s). Do not include amounts that were reported to you as wages in box 1 of Form(s) W-2field contains 3,000
15. Enter the amount, if any, you carried over from 2007 and used in 2008 during the grace period.field contains 0
16. Enter amount, if any, you forfeited or carried forward to 2009.field contains 0
17. Combine lines 14 through 16.field contains 3,000
18. Enter the total amount of qualified expenses incurred in 2008 for the care of the qualifying person(s)field contains 5,400
19. Enter the smaller of 17 or 18field contains 3,000
20. Enter your earned incomefield contains 29,000
21. Enter the amount shown below that applies to you. If married filing jointly, enter your spouse's earned income (if your spouse was a student or was disabled, see the instructions for line 5); If married filing separately, see the instructions for the amount to enter; All others, enter the amount from line 20field contains 29,000
22. Enter the smallest of line 19, 20, or 21field contains 3,000
23. Enter the amount from line 14 that you received from your sole proprietorship or partnership. If you did not receive any such amounts, enter -0-.field contains -0-.
24. Subtract line 23 from line 17.field contains 3,000.
25. Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse's earned income on line 18)field contains 5,000.
26. Deductible benefits. Enter the smallest of line 22, 23, or 25. Also, include this amount on the appropriate line(s) of your return (see the instructions).Field contains 0.
27. Enter the smaller of line 22 or 25.Field contains 3,000.
28. Enter the amount from line 26.Field contains -0-.
29. Excluded benefits. Subtract line 28 from line 27. If zero or less, enter -0-.Field contains 3,000.
30. Taxable benefits. Subtract line 29 from line 24. If zero or less, enter -0-. Also, include this amount on Form 1040, line 7, or Form 1040NR, line 8,and enter DCB on the dotted lineField contains -0-.
To claim the child and dependent care credit, complete lines 31 through 35 below:
31. Enter $3,000 ($6,000 if two or more qualifying persons)field contains 6,000
32. Add lines 26 and 29field contains 3,000
33. Subtract line 32 from line 31. If zero or less, stop. You cannot take the credit. Exception. If you paid 2007 expenses in 2008, see the instructions for line 9field contains 3,000
31. Complete line 2 on the front of this form. Do not include in column (c) any benefits shown on line 32 above. Then, add the amounts in column (c) and enter the total herefield contains 2,400
32. Enter the smaller of line 33 or 34. Also, enter this amount on line 3 on the front of this form and complete lines 4 through 13field contains 2,400