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Where to Claim the Tax Credit or Exclusion

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You figure the credit and the exclusion on Form 2441, Dependent Care Expenses. The amount of the credit is entered on Schedule 3 of Form 1040 or 1040‐SR.

If you owe employment taxes for a dependent care worker, you must file Form 1040 or 1040‐SR and complete Schedule H, Household Employment Taxes, which is attached to the return. You include employment taxes you owe on Schedule 2 of Form 1040 or 1040‐SR.

J.K. Lasser's 1001 Deductions and Tax Breaks 2022

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