
Worksheet A. Filledin Worksheet for 2009 Expenses
Paid in 2010
Use this worksheet to figure the credit you may claim for
2009 expenses paid in 2010.
1.   Enter your 2009 qualified expenses paid in 2009  1.   $2,000  2.   Enter your 2009 qualified expenses paid in 2010  2.   600  3.   Add the amounts on lines 1 and 2  3.   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 2009 and
excluded from your income (from 2009 Form 2441, line 28)  5.   0  6.   Subtract the amount on line 5 from the amount on line
4 and enter the result  6.   3,000  7.   Compare your earned income for 2009 and your spouse's
earned income for 2009 and enter the smaller amount  7.   14,000  8.   Compare the amounts on lines 3, 6, and 7 and enter the
smallest amount  8.   2,600  9.   Enter the amount on which you figured the credit for
2009 (from line 6 of your 2009 Form 2441)  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 expenses
 10.   600  11.   Enter your 2009 adjusted gross income (from your 2009
Form 1040, line 38, Form 1040A, line 22, or Form 1040NR, line 36)  11.   30,000  12.   Find your 2009 adjusted gross income in the table below
and enter the corresponding decimal amount here  12.   .27      IF your 2009 adjusted gross income is:   THEN the decimal          Over   But not over    amount is:          $ 0  —  $15,000    .35          15,000  —  17,000    .34          17,000  —  19,000    .33          19,000  —  21,000    .32          21,000  —  23,000    .31          23,000  —  25,000    .30          25,000  —  27,000    .29          27,000  —  29,000    .28          29,000  —  31,000    .27          31,000  —  33,000    .26          33,000  —  35,000    .25          35,000  —  37,000    .24          37,000  —  39,000    .23          39,000  —  41,000    .22          41,000  —  43,000    .21          43,000  —  No limit    .20       13.   Multiply line 10 by line 12. Add this amount to your
2010 credit and enter the total on line 9 of your 2010 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  
