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Statements (34)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:annualEvent |
true
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:eligibility |
care must enable taxpayer to work or look for work
expenses must be for care of a qualifying person taxpayer must have earned income |
| gptkbp:filingDeadline |
same as tax return deadline
|
| gptkbp:filingMethod |
attached to Form 1040
attached to Form 1040-NR attached to Form 1040-SR |
| gptkbp:firstIssueDate |
1976
|
| gptkbp:form |
gptkb:Child_and_Dependent_Care_Expenses
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 2441
|
| gptkbp:includes |
Part II: Credit for Child and Dependent Care Expenses
Part III: Dependent Care Benefits Part I: Persons or Organizations Who Provided the Care |
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:maximumExpenseLimit |
$3,000 for one qualifying person
$6,000 for two or more qualifying persons |
| gptkbp:maximumLoanAmount |
35% of qualifying expenses
|
| gptkbp:publicLawNumber |
2441
|
| gptkbp:purpose |
to calculate credit for child and dependent care expenses
to report child and dependent care expenses |
| gptkbp:relatedTo |
gptkb:Employer-provided_dependent_care_benefits
child care credit dependent care credit |
| gptkbp:requiredDocuments |
qualifying person's name and social security number
care provider's name, address, and taxpayer identification number |
| gptkbp:usedBy |
U.S. taxpayers
|
| gptkbp:usedFor |
claiming Child and Dependent Care Expenses
|
| gptkbp:website |
https://www.irs.gov/forms-pubs/about-form-2441
|
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Service
|
| gptkbp:bfsLayer |
4
|