Wayne (social security #423-98-7655) and Marion Wayman
Federal Taxation Form 2441 Rider University Wayne (social security #423-98-7655) and Marion Wayman were married and gainfully employed throughout 2019. Wayne earned $24,000 and Marion earned $36,000 in wages during the year. They have a son, Willie, whose social security number is 321-45-9876. From January 2 through December 30, 2019, Willie attended the Tiny Tot Nursery School (161 N. Main Street, Stockton, NJ 08666, #83-0747283) so that his parents could work. The Waymans paid Tiny Tot $3,200 during the year. The Waymans' adjusted gross income was $60,000, while the tax shown on the Waymans' Form 1040, line 46 was $3,884. Use Form 2441 to compute the Waymans' credit for child care expenses. The Waymans have no other tax credits.Form 2441 Child and Dependent Care Expenses 1040 OMB No. 1545-0074 1040-SR Attach to Form 1040, 1040-SR, or 1040-NR 1040-NR 2019 Department of the Treasury 2441 Attachment Service (99 Go to www.irs.gov/Form2441 for instructions and the latest information. Sequence No. 21 Name(s) shown on return Your social security number 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.) (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 Did you receive No dependent care benefits? 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. For details, see the instructions for Schedule 2 (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 (c) Qualified expenses you First Last security number and paid in 2019 for the person listed in column (a) 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 . 4 5 Enter your earned income. See instructions 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 6 6 7 Enter the smallest of line 3, 4, or 5 Enter the amount from Form 1040 or 1040-SR, line 8b; or Form 1040-NR, line 35 7 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: But not Decimal But not Decimal Over over amount is Over over amount is $0-15,000 .35 $29,000-31,000 27 15,000-17,000 .34 31,000-33,000 26 8 X . 17,000-19,000 33 33,000-35,000 25 19,000-21,000 .32 35,000-37,000 24 21,000-23,000 .31 37,000-39,000 23 23,000-25,000 .30 39,000-41,000 22 25,000-27,000 29 41,000-43,000 21 27,000-29,000 28 43,000-No limit 20 9 Multiply line 6 by the decimal amount on line 8. If you paid 2018 expenses in 2019, see the instructions . . 9 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 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 For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441 (2019)