Internal Revenue Service (IRS) · United States (federal)
Form 2441: Child and Dependent Care Expenses
Current revision: Tax year 2025 (checked on irs.gov, Oct 28, 2026)
Fill in IRS Form 2441 for the child and dependent care credit: care provider details, qualifying persons, expenses and dependent care benefits from your W-2.
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Form
2441
- Issued by
- Internal Revenue Service (IRS)
- Applies in
- United States (federal)
- Edition
- Tax year 2025
Official source
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What it is
What Form 2441 is for
Form 2441 claims the credit for child and dependent care expenses you paid so you (and your spouse) could work or look for work, and figures how much employer dependent care benefits you can exclude. The PDF on irs.gov is the tax-year 2025 edition. The 2026 draft instructions say that for 2026 the credit rate rises to as much as 50% (from 35%) and the benefits exclusion rises to $7,500, so wait for the 2026 form before preparing a 2026 return.
Form 2441 deadlines, 2027 filing season
Employers send 2026 Forms W-2 (box 10 shows dependent care benefits) Source: irs.gov
File Form 2441 with your 2026 return Source: irs.gov
Extended 2026 return with Form 2441 Source: irs.gov
Dates already move past weekends and DC holidays, as the IRS rule says. Checked against irs.gov on October 28, 2026. See the full 2027 tax calendar.
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Who files it
- Working parents who paid for daycare, a nanny or day camp for a child under 13
- People paying for care of a disabled spouse or dependent who lived with them
- Employees with dependent care benefits in box 10 of Form W-2
- Students or disabled spouses treated as having earned income under the instructions
What you need
- Each care provider's name, address and SSN or EIN (Form W-10 is one way to get it)
- Amounts paid to each provider during the year
- Each qualifying person's name and SSN
- Your and your spouse's earned income
- Form W-2 box 10 dependent care benefits, if any
- Your AGI from Form 1040, line 11a
Line by line
How to fill out Form 2441
- 1
Lines A–B — special checkboxes
Check line A only if you're married filing separately and meet the special requirements. Check line B if you or your spouse was a student or disabled and you're using deemed income.
- 2
Part I — care providers
List each provider's name, address and identifying number (SSN or EIN), say whether they were your household employee, and enter the amount paid. You must complete this part.
- 3
Part III before Part II if you got benefits
If your employer provided dependent care benefits, complete Part III (lines 12–31) first. It figures the excluded and taxable benefits and reduces the expenses you can use for the credit.
- 4
Line 2 — qualifying persons
List each qualifying person with their SSN and the qualified expenses you incurred and paid for them in the year. Check column (c) for a person over 12 who was disabled.
- 5
Lines 3–9 — figure the credit
Expenses are capped at $3,000 for one person or $6,000 for two or more, and at your earned income. Line 8 is a percentage from the table based on your AGI; for 2025 it runs from 35% down to 20%.
- 6
Lines 10–11 — tax limit
The credit can't exceed your tax (Credit Limit Worksheet). Line 11 goes to Schedule 3 (Form 1040), line 2.
Common Form 2441 mistakes
- Leaving out the care provider's SSN or EIN without being able to show due diligence in trying to get it.
- Filing married filing separately without meeting the special rules and checking the line A box.
- Claiming the credit on expenses already covered by excluded dependent care benefits.
- Listing an ineligible provider: no credit is allowed for amounts paid to your spouse, your qualifying child's parent or someone you can claim as a dependent.
- Counting a child who turned 13 for the whole year; they qualify only for the part of the year they were under 13.
Where to send it
Attach Form 2441 to your Form 1040, 1040-SR or 1040-NR and file by April 15, 2027 for 2026 expenses (October 15, 2027 with an extension). Paper return addresses: https://www.irs.gov/filing/where-to-file-paper-tax-returns-with-or-without-a-payment. If your care provider is your household employee, you may also need Schedule H. A paper return needs a handwritten signature.
Filing rules change. Confirm the address or portal on irs.gov before you send.
Form 2441: questions people ask
Which year is this Form 2441 for?
The PDF on irs.gov today is for tax year 2025. A draft of the 2026 instructions is on irs.gov/draft-tax-forms; the final 2026 form usually appears in December or January.
What changes for 2026?
The 2026 draft instructions say the top credit rate rises from 35% to 50%, and the 20% minimum doesn't apply until AGI exceeds $206,000 for joint filers ($103,000 for others). Employers may raise the dependent care benefit exclusion to $7,500 ($3,750 for certain married people filing separately).
My provider won't give me their SSN or EIN. What now?
Enter what you have and attach a statement explaining that you asked. The IRS can allow the credit if you show due diligence, for example by keeping a request on Form W-10.
Do I need to file Form 2441 if I only had FSA benefits?
Yes. If you received dependent care benefits, you must use Form 2441 (Part III) to figure how much you can exclude, even if you don't claim the credit.
Is a nanny my household employee?
Often, if you control how the work is done. The form's Part I asks about it, and a household employee may mean you owe employment taxes on Schedule H.