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IRS Tax Map 2008
Current IRS Tax Map

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Worksheet A. Worksheet for 2008 Expenses Paid in 2009

Use this worksheet to figure the credit you may claim for 2008 expenses paid in 2009.

1. Enter your 2008 qualified expenses paid in 20081.              
2. Enter your 2008 qualified expenses paid in 20092.              
3. Add the amounts on lines 1 and 23.              
4. Enter $3,000 if care was for one qualifying person ($6,000 if for two or more)4.              
5. Enter any dependent care benefits received for 2008 and excluded from your income (from your 2008 Form 2441, line 29, or 2008 Schedule 2 (Form 1040A), line 21).5.              
6. Subtract the amount on line 5 from the amount on line 4 and enter the result6.              
7. Compare your earned income for 2008 and your spouse's earned income for 2008 and enter the smaller amount7.              
8. Compare the amounts on lines 3, 6, and 7 and enter the smallest amount8.              
9. Enter the amount on which you figured the credit for 2008 (from line 6 of your 2008 Form 2441 or Schedule 2 (Form 1040A)).9.              
10. Subtract the amount on line 9 from the amount on line 8 and enter the result. If zero or less, stop here. You cannot increase your credit by any previous year's expenses10.              
11. Enter your 2008 adjusted gross income (from your 2008 Form 1040, line 38, Form 1040A, line 22, or Form 1040NR, line 36).11.              
12. Find your 2008 adjusted gross income in the table below and enter the corresponding decimal amount here12.              
 
    IF your 2008 adjusted gross income is:   THEN the decimal     
     Over:   But not over:    amount is:     
    $   0$15,000   .35    
    15,00017,000  .34    
    17,00019,000  .33    
    19,00021,000  .32    
    21,00023,000  .31    
    23,00025,000  .30    
    25,00027,000  .29    
    27,00029,000  .28    
    29,00031,000  .27    
    31,00033,000  .26    
    33,00035,000  .25    
    35,00037,000  .24    
    37,00039,000  .23    
    39,00041,000  .22    
    41,00043,000  .21    
    43,000No limit  .20    
 
13. Multiply line 10 by line 12. Add this amount to your 2009 credit and enter the total on line 9 of your 2009 Form 2441. Enter the following on the dotted line next to line 9 of Form 2441:
  • "CPYE"
  • The amount of this credit for a prior year's expenses


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.
13.              
 

Worksheet A. Filled-in Worksheet for 2008 Expenses
Paid in 2009

Use this worksheet to figure the credit you may claim for 2008 expenses paid in 2009.
1. Enter your 2008 qualified expenses paid in 20081.  $2,000
2. Enter your 2008 qualified expenses paid in 20092.  600
3. Add the amounts on lines 1 and 23.  2,600
4. Enter $3,000 if care was for one qualifying person ($6,000 if for two or more)4.  3,000
5. Enter any dependent care benefits received for 2008 and excluded from your income (from 2008 Form 2441, line 29, or 2008 Schedule 2 (Form 1040A), line 21)5.  0
6. Subtract the amount on line 5 from the amount on line 4 and enter the result6.  3,000
7. Compare your earned income for 2008 and your spouse's earned income for 2008 and enter the smaller amount7.  14,000
8. Compare the amounts on lines 3, 6, and 7 and enter the smallest amount8.  2,600
9. Enter the amount on which you figured the credit for 2008 (from line 6 of your 2008 Form 2441 or Schedule 2 (Form 1040A))9.  2,000
10. Subtract the amount on line 9 from the amount on line 8 and enter the result. If zero or less, stop here. You cannot increase your credit by any previous year's expenses10.  600
11. Enter your 2008 adjusted gross income (from your 2008 Form 1040, line 38, Form 1040A, line 22, or Form 1040NR, line 36)11.  30,000
12. Find your 2008 adjusted gross income in the table below and enter the corresponding decimal amount here12.  .27
 
    IF your 2008 adjusted gross income is:   THEN the decimal     
     Over   But not over    amount is:     
    $   0$15,000   .35    
    15,00017,000  .34    
    17,00019,000  .33    
    19,00021,000  .32    
    21,00023,000  .31    
    23,00025,000  .30    
    25,00027,000  .29    
    27,00029,000  .28    
    29,00031,000  .27    
    31,00033,000  .26    
    33,00035,000  .25    
    35,00037,000  .24    
    37,00039,000  .23    
    39,00041,000  .22    
    41,00043,000  .21    
    43,000No limit  .20    
 
13. Multiply line 10 by line 12. Add this amount to your 2009 credit and enter the total on line 9 of your 2009 Form 2441. Enter the following on the dotted line next to line 9 of Form 2441:
  • "CPYE"
  • The amount of this credit for a prior year's expenses

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.
13.  $162