Form 2441

IRS Form 2441 (2025), Child and Dependent Care Expenses, is attached to Form 1040/1040-SR/1040-NR to claim the Child and Dependent Care Credit and to report dependent care benefits. It requires taxpayer name and Social Security number, care provider name/address and SSN or EIN, amounts paid, and whether the provider was a household employee. It also asks for each qualifying person’s name, SSN, disability status, and qualified expenses paid in 2025. The form uses earned income and AGI figures to compute allowable credit and to reconcile excluded, deductible, and taxable dependent care benefits (including W-2 box 10 amounts).

U.S. taxpayers who paid qualifying child/dependent care expenses in 2025 and/or received dependent care benefits and are filing Form 1040, 1040-SR, or 1040-NR.

Attach to Form 1040, 1040-SR, or 1040-NR and file the return with the IRS (e-file or mail per IRS filing instructions).