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Taxmap/pubs/p503-002.htm#TXMP043f6868 How To Claim the Credit

To claim the credit, you can file Form 1040 or Form 1040A. You cannot claim the credit on Form 1040EZ.

Taxmap/pubs/p503-002.htm#TXMP6015eb2a Form 1040.

You must complete Form 2441 and attach it to your Form 1040. Enter the credit on your Form 1040, line 47.

Taxmap/pubs/p503-002.htm#TXMP376a4917 Form 1040A.

You must complete Schedule 2 (Form 1040A) and attach it to your Form 1040A. Enter the credit on Form 1040A, line 29.

Taxmap/pubs/p503-002.htm#TXMP6b36526c Limit on credit.

The amount of credit you can claim is limited to the amount of your regular tax (after reduction by any allowable foreign tax credit) plus your alternative minimum tax, if any. For more information, see the instructions for Form 2441 or Schedule 2 (Form 1040A).

Taxmap/pubs/p503-002.htm#TXMP36156d2f Tax credit not refundable.

You cannot get a refund for any part of the credit that is more than this limit.

Recordkeeping. You should keep records of your work-related expenses. Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier.

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