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IRS.gov Website
Publication 503
taxmap/pubs/p503-002.htm#en_us_publink1000203380

How To Claim the Credit(p15)

rule
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_publink1000203381

Form 1040, Form 1040A, or Form 1040NR.(p15)

rule
You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46.
taxmap/pubs/p503-002.htm#en_us_publink1000203382

Limit on credit.(p15)

rule
The amount of credit you can claim is limited to your tax. For more information, see the Instructions for Form 2441.
taxmap/pubs/p503-002.htm#en_us_publink1000203383
Tax credit not refundable.(p15)
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 length of the disability. Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier.