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Pub. 17, Your Federal Income Tax 2004 Tax Year

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Form 2441 Child and Dependent Care Expenses--Page 2. Summary: This is a sample Form 2441 (2004), Page 2 pertaining to the example explained in the text, with additional line item information not listed in the text. The title of this section is Part III Dependent Care Benefits.

12. Enter the total amount of dependent care benefits you received for 20034 This amount should be shown in box 10 of your W-2 form(s). Do not include amounts that were reported to you as wages in box 1 of Form(s) W-2 field contains 3,000
13. Enter the amount forfeited, if any (see the instructions) field contains 0
14. Subtract line 13 from line 12 field contains 3,000
15. Enter the total amount of qualified expenses incurred in 2004 for the care of the qualifying person(s) field contains 5,400
16. Enter the smaller of line 14 or 15 field contains 3,000
17. Enter your earned income field contains 29,000
18. Enter the amount shown below that applies to you field contains 29,000
19. Enter the smallest of line 16, 17, or 18 field contains 3,000
20. Excluded benefits. Enter here the smaller of the following: field contains 3,000
21. Taxable benefits. Subtract line 20 from line 14. Also, include this amount on Form 1040, line 7. On the dotted line next to line 7, enter DCB field contains 0
22. Enter $3,000 ($6,000 if two or more qualifying persons) field contains 6,000
23. Enter the amount from line 20 field contains 3,000
24. Subtract line 23 from line 22. If zero or less, stop. You cannot take the credit. Exception. If you paid 2002 expenses in 2003, see the instructions for line 9 field contains 3,000
25. Complete line 2 on the front of this form. Do not include in column (c) any benefits shown on line 20 above. Then, add the amounts in column (c) and enter the total here field contains 2,400
26. Enter the smaller of line 24 or 25. Also, enter this amount on line 3 on the front of this form and complete lines 4-11 field contains 1,800

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