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taxmap/pubs/p503-002.htm#TXMP043f6868 How To Claim the Credit(p12)

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

taxmap/pubs/p503-002.htm#TXMP4d91d2d1 Form 1040 or Form 1040NR.(p12)

You must complete Form 2441 and attach it to your Form 1040 or Form 1040NR. Enter the credit on your Form 1040, line 47, or Form 1040NR, line 44.

taxmap/pubs/p503-002.htm#TXMP376a4917 Form 1040A.(p12)

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.(p12)

The amount of credit you can claim is limited to your regular tax minus any amount on line 31 of Form 6251. This limit is figured on lines 10 through 13 of Form 2441 or Schedule 2 (Form 1040A). For more information, see the instructions for Form 2441 or Schedule 2 (Form 1040A).

At the time this publication went to print, Congress was considering legislation that would change this limit. That legislation would also affect the line numbers on Form 2441 and Schedule 2 (Form 1040A). To find out if the legislation was enacted, and for more details, see the instructions for Form 2441 or Schedule 2 (Form 1040A).

taxmap/pubs/p503-002.htm#TXMP36156d2f Tax credit not refundable.(p12)

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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