Fillable Form 2441n - Nebraska Child And Dependent Care Expenses

Line 5. Enter your spouse’s earned income as defined in the instructions for Federal Form 2441. See Note if your spouse

was a student or disabled.

Note: If, in the same month, both you and your spouse were either full-time students or disabled, only one of you can be

treated as having earned income in that month.

If you or your spouse was a full-time student or disabled, calculate that person’s earned income on a monthly basis. For

purposes of this calculation:

•

A person would be considered a full-time student if he or she was enrolled as a full-time student at a school for

some part of each of five calendar months during 2014. The months do not need to be consecutive. A school does

not include an on-the-job training course, a correspondence school, or a school offering courses only through

the Internet.

•

A person would be considered disabled if he or she was not physically or mentally capable of self-care.

For each month (or part of a month) that you or your spouse was a full-time student or disabled, that person is considered

to have worked and earned income. That person’s earned income for each month is considered to be at least $250 ($500 if

more than one qualifying person was cared for in 2014). If you or your spouse also worked during that month, use the higher

of $250 (or $500) or that person's actual earned income for that month. For any month that you or your spouse were not a

full-time student or disabled, use that person’s actual earned income if that person worked during the month.

Line 6. Enter the smallest of lines 3, 4, or 5.

Line 7. Enter the amount from line 5, Form 1040N. If line 7 is over $29,000, do not file this form; instead, see instructions

for line 24 of Form 1040N, and use Federal Form 2441.

Line 8. Enter the federal decimal amount shown on the chart below for your line 7 amount:

If line 7 is:

But not

Federal decimal

But not

Federal decimal

Over

over

amount is

Over

over

amount is

$ 0

–

15,000

.35

$21,000

–

23,000

.31

15,000

–

17,000

.34

23,000

–

25,000

.30

17,000

–

19,000

.33

25,000

–

27,000

.29

19,000

–

21,000

.32

27,000

–

29,000

.28

Line 9. Enter the state decimal amount shown on the chart below for your line 7 amount:

If line 7 is:

But not

State decimal

But not

State decimal

Over

over

amount is

Over

over

amount is

$0 or less

–

22,000

1.00

$25,000

–

26,000

.60

22,000

–

23,000

.90

26,000

–

27,000

.50

23,000

–

24,000

.80

27,000

–

28,000

.40

24,000

–

25,000

.70

28,000

–

29,000

.30

Line 10. Multiply the amount on line 6 by the decimal amount on line 8 and enter the result here.

If you had qualified expenses for 2013 that you did not pay until 2014, you may be able to increase the amount of credit you

can take in 2014.

Use the Worksheet A in Federal Publication 503, Child and Dependent Care Expenses, to determine if you can claim prior

year expenses. If you can take a credit for prior year expenses (CPYE), add the additional amount of credit to the calculated

line 10 amount, and write “CPYE” on the dotted line next to line 10. Also, attach a copy of the federal worksheet to your

return. Taxpayers claiming a credit for prior year expenses on Form 2441N cannot e-file their return. Instead, file a paper

return with the required documentation.

Line 11. Multiply line 10 by the decimal amount on line 9. Nebraska residents enter this result on line 11, Form 2441N,

and on line 31, Form 1040N.

Line 12. Partial-year residents multiply line 11 by the ratio on line 80, Nebraska Schedule III, Form 1040N. Enter the result

here and on line 31, Form 1040N.

Line 13. Please complete Part III on page 2 if you received dependent care benefits.

Line 14. Enter the total amount of dependent care benefits you received in 2014. Amounts you received as an employee are

shown in box 10 of your Federal Form W-2. If you were self-employed or a partner in a partnership, include amounts you

received under a dependent care assistance program from your sole proprietorship or partnership.

Line 15. If you had an employer-provided dependent care plan, your employer may have permitted you to carry forward

any unused amount from 2013 to use during a grace period in 2014. Enter on line 15 the amount you carried forward and

used in 2014 during the grace period.

Form 2441n - Nebraska Child And Dependent Care Expenses - 2014 Page 4

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