Form 2441: Child and Dependent Care Expenses (2026)
Claim the credit for daycare and other care that lets you work.
Form 2441 claims the Child and Dependent Care Credit — a percentage (20%–35%) of up to $3,000 of care expenses for one qualifying person, or $6,000 for two or more, paid so you (and your spouse) could work or look for work. You need the care provider's name, address, and tax ID. It's separate from the Child Tax Credit and can't cover the same dollars as a dependent-care FSA.
Who files Form 2441
- Working parents who paid for care for a child under 13.
- Anyone who paid for care of a disabled spouse or dependent so they could work.
- Taxpayers using employer dependent-care benefits (reconciled on this form).
How the credit works
The credit is a percentage of your work-related care costs, up to $3,000 for one qualifying person or $6,000 for two or more. The percentage ranges from 35% at low incomes down to 20% for most middle- and upper-income families. Both spouses generally must have earned income (or be a student/disabled).
You can't double-dip: expenses paid with a tax-free dependent-care FSA don't also count for the credit. For higher earners the FSA usually saves more; the credit can be better at lower incomes.
Frequently asked questions
Who can claim the Child and Dependent Care Credit?
Working parents (or those looking for work) who paid for care of a child under 13, or a disabled spouse or dependent, so they could work. Both spouses generally need earned income.
How much is the credit worth?
20%–35% of up to $3,000 of care costs for one person, or $6,000 for two or more — so a maximum credit of roughly $600 to $2,100 depending on income.
Can I use both the FSA and this credit?
Not on the same dollars. Amounts run through a dependent-care FSA reduce the expenses eligible for the credit. Compare which is better for your income.
Sources & verification
Last reviewed July 12, 2026.