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taxmap/pub17/p17-172.htm#en_us_publink1000174449

How To Claim the Credit(p225)


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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/p17-172.htm#en_us_publink1000174450

Form 1040 or 1040A.(p225)


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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. An example of a filled-in Form 2441 is at the end of this chapter.
taxmap/pub17/p17-172.htm#en_us_publink1000174452

Limit on credit.(p225)


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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/p17-172.htm#en_us_publink1000174453

Tax credit not refundable.(p225)
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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.