To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ.taxmap/pubs/p503-002.htm#en_us_publink100049112
You must complete Form 2441 and attach it to your Form 1040 or Form 1040NR. Enter the credit on your Form 1040, line 48, or Form 1040NR, line 45.taxmap/pubs/p503-002.htm#en_us_publink100049113
You must complete Schedule 2 (Form 1040A) and attach it to your Form 1040A. Enter the credit on Form 1040A, line 29.taxmap/pubs/p503-002.htm#en_us_publink100049114
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/pubs/p503-002.htm#en_us_publink100049115
You cannot get a refund for any part of the credit that is more than this limit.
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 length of the disability. Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier.