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Form 1040NR, line 27, from the total of the amounts shown on Schedule SE, Section B, lines 3, 4b, and 5a. 3. If you are filing Schedule C (Form 1040) or C-EZ (Form 1040) as a statutory employee, the amount shown on line 1 of the schedule. 4. Nontaxable combat pay, if you elect to include it in earned income. However, including this income will only give you a larger credit if your (or your spouse's) other earned income is less than the amount entered on line 3. To make the election, include all of your nontaxable combat pay in the amount you enter on line 4 (line 5 for your spouse if filing jointly). If you are filing jointly and both you and your spouse received nontaxable combat pay, you can each make your own election. (In other words, if one of you makes the election, the other one can also make it but does not have to.) The amount of your nontaxable combat pay should be shown in box 12 of your Form(s) W-2 with code Q. You can choose to include your nontaxable combat pay in earned income when figuring your credit, even if you choose not to include it in earned income for the earned income credit (EIC) or the exclusion or deduction for child and dependent care benefits. You must reduce your earned income by any loss from self-employment. Child support payments received by you are not included in your gross income and are not considered as earned income for figuring this credit. If You or Your Spouse Was a Student or Disabled Your spouse's earned income. Your spouse was a full-time student if he or she was enrolled as a full-time student at a school for some part of each of 5 calendar months during 2013. The months need not be consecutive. A school does not include an on-the-job training course, correspondence school, or a school offering courses only through the Internet. Your spouse was disabled if he or she was not physically or mentally capable of self-care. Figure your spouse's earned income on a monthly basis. For each month or part of a month your spouse was a student or was disabled, he or she is considered to have worked and earned income. His or her earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2013). Enter that amount on line 5. If your spouse also worked during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. For any month that your spouse was not a student or disabled, use your spouse's actual earned income if he or she worked during the month. Your earned income. These rules for a spouse who was a student or disabled also apply to you if you were a student or disabled. For each month or part of a month you were a student or disabled, your earned income is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2013). Enter that TIP CAUTION ! amount on line 4. If you also worked during that month, enter the higher of $250 (or $500) or your actual earned income for that month. Both spouses were students or disabled. If, in the same month, both you and your spouse were either students or disabled, only one of you can be treated as having earned income in that month under these rules. Special Situations If you are filing jointly, disregard community property laws. If your spouse died in 2013, see Pub. 503. Line 9 Credit for Prior Year's Expenses If you had qualified expenses for 2012 that you did not pay until 2013, you may be able to increase the amount of credit you can take in 2013. To figure the credit, see Worksheet A in Pub. 503. If you can take a credit for your 2012 expenses, enter the amount of the additional credit and “CPYE” (Credit for Prior Year Expenses) on the dotted line next to line 9. Add the credit to the amount on line 9 and replace the amount on line 9 with that total. Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit. Line 10 Credit Limit Worksheet Complete this worksheet to figure the amount to enter on line 10. 1. Enter the amount from Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44 . . . . . . . . . . . . 1. 2. Enter the amount from Form 1040, line 47; or Form 1040NR, line 45; Form 1040A filers enter -0- . . . . . 2. 3. Subtract line 2 from line 1. Also enter this amount on Form 2441, line 10. But if zero or less, stop; you cannot take the credit . . . . . . . . . . . . . . . . . . . . . . . 3. Line 13 If you had an employer-provided dependent care plan, your employer may have permitted you to carry forward any unused amount from 2012 to use during a grace period in 2013. Enter on line 13 the amount you carried forward and used in 2013 during the grace period. Line 14 If you had an employer-provided dependent care plan, enter on line 14 the total of the following amounts included on line 12. Any amount you forfeited. You forfeited an amount if you did not receive it because you did not incur the expense. Do not include amounts you expect to receive at a future date. Any amount you did not receive but are permitted by your employer to carry forward and use in the following year during a grace period. Example. Under your employer's dependent care plan, you chose to have your employer set aside $5,000 ­4­ Instructions for Form 2441 (2013)