Intuit HelpIntuitCommon questions on Form 2441 Child and Dependent Care Qualified Expenses in ProSeries
by Intuit•3• Updated 4 months ago
The following articles are the top questions referring to Child and Dependent Care Qualified Expenses (2441):
- Entering Child or Dependent Care Expenses for Form 2441
- When is the Child and Dependent Care Expense Credit allowed for a Married Filing Separate return?
For tax year 2021 only:
- The expense limit has been raised to $8,000 for one individual, and to $16,000 for more than one.
- The maximum credit percentage has been increased to 50% and the credit itself is refundable.
- AGI phaseout has been significantly increased. This will be seen in the calculations on Form 2441.
- See the 2021 IRS Pub. 503 for more information.
This temporary increase was not extended for tax year 2022 returns.
According to Tax Help for Form 2441:
"SPECIAL RULES FOR DIVORCED/SEPARATED PARENTS
If you were divorced, legally separated or lived apart from your spouse for the last 6 months of the year, then your child (even if the child is not your dependent) may be a qualified person, provided all of the following are true:
- You had custody of the child for a longer time during the year than the other parent.
- You or both you and the other parent provided over half of the child?s support during the year.
- You or both you and the other parent had custody of the child for more than half of the year.
- The child was under age 13 or was disabled and could not care for himself or herself.
- The other parent claims the child as a dependent because:
For more information refer to Form Instructions for Form 2441 and the Publication for Divorced or Separated Individuals."
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