Publication 503 - Child And Dependent Care Expenses - 2002 Page 18
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Form 2441 (2002)
Page
Part III
Dependent Care Benefits
12
Enter the total amount of dependent care benefits you received for 2002. This amount
should be shown in box 10 of your W-2 form(s). Do not include amounts that were
3,000
12
reported to you as wages in box 1 of Form(s) W-2
13
13
Enter the amount forfeited, if any (see the instructions)
3,000
14
14
Subtract line 13 from line 12
15
Enter the total amount of qualified expenses incurred
5,400
15
in 2002 for the care of the qualifying person(s)
3,000
16
16
Enter the smaller of line 14 or 15
29,000
17
17
Enter your earned income
18
Enter the amount shown below that
applies to you.
● If married filing jointly, enter your
spouse’s earned income (if your spouse
was a student or was disabled, see the
29,000
18
instructions for line 5).
● If married filing separately, see the
instructions for the amount to enter.
● All others, enter the amount from line 17.
3,000
19
19
Enter the smallest of line 16, 17, or 18
20
Excluded benefits. Enter here the smaller of the following:
● The amount from line 19 or
● $5,000 ($2,500 if married filing separately and you
3,000
20
were required to enter your spouse’s earned
income on line 18).
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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”
-0-
21
To claim the child and dependent care
credit, complete lines 22–26 below.
4,800
22
22
Enter $2,400 ($4,800 if two or more qualifying persons)
3,000
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23
Enter the amount from line 20
24
Subtract line 23 from line 22. If zero or less, stop. You cannot take the credit.
1,800
24
Exception. If you paid 2001 expenses in 2002, see the instructions for line 9
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Complete line 2 on the front of this form. Do not include in column (c) any benefits shown
2,400
25
on line 20 above. Then, add the amounts in column (c) and enter the total here
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
1,800
26
2441
Form
(2002)
Printed on recycled paper
Page 18
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