Paul and Karen Kent are married, and both are employed (Paul earns $44,000 and Karen earns $9,000 during 2020) Paul and Karen have two dependent children, both under the age of 13 (Samuel and Joy) In order to work, Paul and Karen pay $3,800 ($1,900 for each child) to Sunnyside Day Care Center (422 Sycamore Road, Ft Worth, TX 76028 Employer Identification Number 11 2345678) to care for their children while they are working Click to view Applicable Rate of Credit based on Adjusted Gross Income a Assuming that Paul and Karen file a joint return, what, if any, is their tax credit for child and dependent care expenses $fill in the blank 0becaffb7020fda 1 b Complete Form 2441 for Paul and Karen their AGI is $53,750, and their tax liability before any available child care credit is $2,825 Neither Paul nor Karen received any child care benefits from their employers Enter amounts as positive numbers Form 2441 Department of the Treasury Internal Revenue Service (99) Child and Dependent Care Expenses Attach to Form 1040, 1040 SR, or Form 1040 NR Go to www irs gov Form2441 for instructions and the latest information OMB No 1545 0074 2019 Attachment Sequence No 21 Name(s) shown on return Paul and Karen Kent Your social security number 123 45 6789 You cannot 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 Part I Persons or Organizations Who Provided the Care You must complete this part (If you have more than two care providers, see the instructions ) 1 (a) Care provider's name (b) Address (number, street, apt no , city, state, and ZIP code) (c) Identifying number (SSN or EIN) (d) Amount paid (see instructions) Sunnyside Day Care Center 422 Sycamore Road Ft Worth, TX 76028 11 2345678 fill in the blank 68b7e3feffd8079 1 Did you receive dependent care benefits No Complete only Part II below Yes Complete Part III on the back next Caution If the care was provided in your home, you may owe employment taxes If you do, you can't file Form 1040A For details, see the instructions for Form 1040 or 1040 SR, line 7a, or Form 1040 NR, line 59a Part II Credit for Child and Dependent Care Expenses 2 Information about your qualifying person(s) If you have more than two qualifying persons, see the instructions (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2019 for the person listed in column (a) First Last Samuel Kent 123 45 6788 fill in the blank 68b7e3feffd8079 2 Joy Kent 123 45 6787 fill in the blank 68b7e3feffd8079 3 3 Add the amounts in column (c) of line 2 Don't enter more than $3,000 for one qualifying person or $6,000 for two or more persons If you completed Part III, enter the amount from line 31 3 fill in the blank 68b7e3feffd8079 4 4 Enter your earned income See instructions 4 fill in the blank 68b7e3feffd8079 5 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 5 fill in the blank 68b7e3feffd8079 6 6 Enter the smallest of line 3, 4, or 5 6 fill in the blank 68b7e3feffd8079 7 7 Enter the amount from Form 1040 or 1040 SR, line 8b or Form 1040 NR, line 35 7 fill in the blank 68b7e3feffd8079 8 8 Enter on line 8 the decimal amount shown below that applies to the amount on line 7 If line 7 is If line 7 is Over But not over Decimal amount is Over But not over Decimal amount is $015,000 35 $29,00031,000 27 15,00017,000 34 31,00033,000 26 17,00019,000 33 33,00035,000 25 19,00021,000 32 35,00037,000 24 21,00023,000 31 37,00039,000 23 23,00025,000 30 39,00041,000 22 25,00027,000 29 41,00043,000 21 27,00029,000 28 43,000No limit 20 8 X fill in the blank 68b7e3feffd8079 9 9 Multiply line 6 by the decimal amount on line 8 If you paid 2018 expenses in 2019, see the instructions 9 fill in the blank 68b7e3feffd8079 10 10 Tax liability limit Enter the amount from the Credit Limit Worksheet in the instructions 10 fill in the blank 68b7e3feffd8079 11 11 Credit for child and dependent care expenses Enter the smaller of line 9 or line 10 here and on Schedule 3 (Form 1040 or 1040 SR), line 2 or Form 1040 NR, line 47 11 fill in the blank 68b7e3feffd8079 12 For Paperwork Reduction Act Notice, see your tax return instructions Cat No 11862M Form 2441 (2019)

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Paul and Karen Kent are married, and both are employed (Paul earns $44,000 and Karen earns $9,000 during 2020). Paul and Karen have two dependent

Paul and Karen Kent are married, and both are employed (Paul earns $44,000 and Karen earns $9,000 during 2020). Paul and Karen have two dependent children, both under the age of 13 (Samuel and Joy). In order to work, Paul and Karen pay $3,800 ($1,900 for each child) to Sunnyside Day Care Center (422 Sycamore Road, Ft. Worth, TX 76028; Employer Identification Number: 11-2345678) to care for their children while they are working.

Click to view Applicable Rate of Credit based on Adjusted Gross Income.

a. Assuming that Paul and Karen file a joint return, what, if any, is their tax credit for child and dependent care expenses? $fill in the blank 0becaffb7020fda_1.

b. Complete Form 2441 for Paul and Karen; their AGI is $53,750, and their tax liability before any available child care credit is $2,825. Neither Paul nor Karen received any child care benefits from their employers.

Enter amounts as positive numbers.

Form 2441

Department of the Treasury Internal Revenue Service (99)

Child and Dependent Care Expenses

Attach to Form 1040, 1040-SR, or Form 1040-NR.

Go to www.irs.gov/Form2441 for instructions and the latest information.

OMB No. 1545-0074

2019

Attachment Sequence No. 21

Name(s) shown on return Paul and Karen Kent	Your social security number 123-45-6789
You cannot 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.

Part I	Persons or Organizations Who Provided the CareYou must complete this part.
	(If you have more than two care providers, see the instructions.)

1	(a) Care provider's name	(b) Address (number, street, apt. no., city, state, and ZIP code)	(c) Identifying number (SSN or EIN)	(d) Amount paid (see instructions)
Sunnyside Day Care Center		422 Sycamore Road
		Ft. Worth, TX 76028	11-2345678	fill in the blank 68b7e3feffd8079_1


	Did you receive dependent care benefits?	No	Complete only Part II below.
		Yes	Complete Part III on the back next.
Caution: If the care was provided in your home, you may owe employment taxes. If you do, you can't file Form 1040A. For details, see the instructions for Form 1040 or 1040-SR, line 7a, or Form 1040-NR, line 59a.

Part II

Credit for Child and Dependent Care Expenses

2	Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions.

(a) Qualifying person's name		(b) Qualifying person's social security number	(c) Qualified expenses you incurred and paid in 2019 for the person listed in column (a)
First	Last	(b) Qualifying person's social security number
Samuel	Kent	123-45-6788	fill in the blank 68b7e3feffd8079_2
Joy	Kent	123-45-6787	fill in the blank 68b7e3feffd8079_3

Add the amounts in column (c) of line 2. Don't enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

fill in the blank 68b7e3feffd8079_4

Enter your earned income. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

fill in the blank 68b7e3feffd8079_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

fill in the blank 68b7e3feffd8079_6

Enter the smallest of line 3, 4, or 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

fill in the blank 68b7e3feffd8079_7

Enter the amount from Form 1040 or 1040-SR, line 8b; or Form 1040-NR, line 35 . . . . . . . . . . . . . . . . . . .

fill in the blank 68b7e3feffd8079_8

Enter on line 8 the decimal amount shown below that applies to the amount on line 7

If line 7 is:			If line 7 is:
Over	But not over	Decimal amount is	Over	But not over	Decimal amount is
$015,000		.35	$29,00031,000		.27
15,00017,000		.34	31,00033,000		.26
17,00019,000		.33	33,00035,000		.25
19,00021,000		.32	35,00037,000		.24
21,00023,000		.31	37,00039,000		.23
23,00025,000		.30	39,00041,000		.22
25,00027,000		.29	41,00043,000		.21
27,00029,000		.28	43,000No limit		.20

X . fill in the blank 68b7e3feffd8079_9

Multiply line 6 by the decimal amount on line 8. If you paid 2018 expenses in 2019, see the instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

fill in the blank 68b7e3feffd8079_10

Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions . . . . . . . . . . . . . . . . . . . . .

fill in the blank 68b7e3feffd8079_11

Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and on Schedule 3 (Form 1040 or 1040-SR), line 2; or Form 1040-NR, line 47 . . . . . .

fill in the blank 68b7e3feffd8079_12

For Paperwork Reduction Act Notice, see your tax return instructions.

Cat. No. 11862M

Form 2441 (2019)