Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 21 - Form 2441

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions for Section 21 screen displays, invalid conditions and correction procedures for Form 2441, Child and Dependent Care Expenses. This section is valid for Form 1040, and Form 1040-NR.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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