Get IRS Instruction 2441_DSA

$8,000 (previously $3,000) for one qualifying child or up to. $16,000 (previously $6,000) for two or more qualifying children.

Purpose of Form In addition, if you (or your spouse if filing jointly) received any dependent care benefits for 2022, you must use Form 2441 to figure the amount, if any, of the benefits you can exclude from your income. You must complete Part III of Form 2441 before you can figure the credit, if any, in Part II.

If you hire someone to care for a dependent or your disabled spouse, and you report income from employment or self-employment on your tax return, you may be able to take the credit for child and dependent care expenses on Form 2441.

What Are Qualified Expenses for IRS Form 2441? Qualified expenses include amounts paid for household services and/or the use of a day care center for the qualifying person while you're working or looking for work.

The changes to dependent care benefits under the American Rescue Plan Act of 2021 have expired. For 2022, the maximum amount that can be excluded from an employee's income through a dependent care assistance program is $5,000 ($2,500 if married filing separately).

For 2021, the maximum amount is increased to $10,500 (previously $5,000). For married employees filing separate returns, the maximum amount is increased to $5,250 (previously $2,500).

A qualifying person is any of the following. A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13.