Form 2441 — Child and Dependent Care Expenses

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f2441.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

Internal Revenue Service Go to www.irs.gov/Form2441 for instructions and the latest information. Sequence No. 21

Name(s) shown on return Your social security number

Department of the Treasury Internal Revenue Service

Attach to Form 1040, 1040-SR, or 1040-NR. Go to www.irs.gov/Form2441 for instructions and the latest information.

A You can’t claim a credit for child and dependent care expenses if your filing status is married filing separately unless you meet the requirements listed in the instructions under Married Persons Filing Separately . If you meet these requirements, check this box . . B If you or your spouse was a student or was disabled during 2025 and you’re entering deemed income of $250 or $500 a month on

No Complete only Part II below.

Yes Complete Part III on page 2 next.

Caution: If the care provider is your household employee, you may owe employment taxes. For details, see the Instructions for Schedule H (Form 1040). If you incurred care expenses in 2025 but didn’t pay them until 2026, or if you prepaid in 2025 for care to be provided in 2026, don’t include these expenses in column (d) of line 2 for 2025. See the instructions.

Part II Credit for Child and Dependent Care Expenses

Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
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b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
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c
Add lines 9a and 9b and enter the result
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10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
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.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
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**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
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6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
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**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
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**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
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b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
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c
Add lines 9a and 9b and enter the result
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10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
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.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
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**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
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6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
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.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
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.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
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**b **If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount

from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
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c
Add lines 9a and 9b and enter the result
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10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
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.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
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.
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.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
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.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
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.
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.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
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.
c
Add lines 9a and 9b and enter the result
.
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.
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.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
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.|**3 **||||

Part II Credit for Child and Dependent Care Expenses

Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
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.
.
.
.
.
.
.
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.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
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.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount

from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**4 **||||

Part II Credit for Child and Dependent Care Expenses

Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount

from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**5 **||||

Part II Credit for Child and Dependent Care Expenses

Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount

from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**6 **||||

Part II Credit for Child and Dependent Care Expenses

Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount

from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**8 **|X .|X .|X .|

Part II Credit for Child and Dependent Care Expenses

Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount

from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|9a||||

Part II Credit for Child and Dependent Care Expenses

Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount

from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|9b||||

Part II Credit for Child and Dependent Care Expenses

Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount

from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|9c||||

Part II Credit for Child and Dependent Care Expenses

Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount

from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|**3 **
Add the amounts in column (d) of line 2.Don’t enter more than $3,000 if you had one qualifying person
or $6,000 if you had two or more persons. If you completed Part III, enter the amount from line 31
.
4
Enter yourearned income. See instructions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
If married filing jointly, enter your spouse’s earned income (if you or your spouse was a student
or was disabled, see the instructions);all others, enter the amount from line 4 .
.
.
.
.
.
6
Enter thesmallest of line 3, 4, or 5. If zero or less, enter -0-
.
.
.
.
.
.
.
.
.
.
.
.
**7 **
Enter the amount from Form 1040, 1040-SR, or 1040-NR, line 11a .
.
.
**7 **
**8 **
Enter on line 8 the decimal amount shown below that applies to the amount on line 7.
If line 7 is:
Over
But not
over
Decimal
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
If line 7 is:
Over
But not
over
Decimal
amount is
$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
If line 7 is:
Over
But not
over
Decimal
amount is
$37,000—39,000
.23
39,000—41,000
.22
41,000—43,000
.21
43,000—No limit
.20
9 a
Multiply line 6 by the decimal amount on line 8
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b If you paid 2024 expenses in 2025, complete Worksheet A in the instructions. Enter the amount
from line 13 of the worksheet here. Otherwise, enter -0- on line 9b and go to line 9c
.
.
.
.
c
Add lines 9a and 9b and enter the result
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
10
Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions
10
11
Credit for child and dependent care expenses. Enter thesmallerof line 9c or line 10 here and
on Schedule 3 (Form 1040), line 2 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.|11||||

For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441 (2025) Created 3/18/25

Form 2441 (2025) Page 2 Part III Dependent Care Benefits

To claim the child and dependent care credit,

complete lines 27 through 31 below.

27 Enter $3,000 ($6,000 if two or more qualifying persons) . . . . . . . . . . . . . . 27 28 Add lines 24 and 25 . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Subtract line 28 from line 27. If zero or less, stop . You can’t take the credit. Exception. If you paid 2024 expenses in 2025, see the instructions for line 9b . . . . . . . . . . . . 29 30 Complete line 2 on page 1 of this form. Don’t include in column (d) any benefits shown on line 28 above. Then, add the amounts in column (d) and enter the total here . . . . . . . . 30 31 Enter the smaller of line 29 or 30. Also, enter this amount on line 3 on page 1 of this form and complete lines 4 through 11 . . . . . . . . . . . . . . . . . . . . . . . 31

Form 2441 (2025)