Page 10

Worksheet for 2020 Expenses Paid in 2021 Keep for Your Records Use this worksheet to figure the credit you may claim for 2020 expenses paid in 2021. 1. Enter the amount reported on your 2020 Form 2441, line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.

2. Enter your 2020 qualified expenses paid in 2021 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.

3. Add the amounts on lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.

4. Enter $3,000 if you had one qualifying person ($6,000 if you had two or more) . . . . . . . . . . . . . . . . . . . . . 4.

5. Enter any dependent care benefits received for 2020 and deducted on your return and/or excluded from your income (from your 2020 Form 2441, lines 24 and 25) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5.

6. Subtract the amount on line 5 from the amount on line 4 and enter the result . . . . . . . . . . . . . . . . . . . . . . . 6.

7. Compare your earned income for 2020 and your spouse's earned income for 2020 and enter the smaller amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7.

8. Compare the amounts on lines 3, 6, and 7, and enter the smallest amount . . . . . . . . . . . . . . . . . . . . . . . . 8.

9. Enter the amount on which you figured the credit for 2020 (from your 2020 Form 2441, line 6) . . . . . . . . 9.

10. Subtract the amount on line 9 from the amount on line 8 and enter the result. If zero or less, stop here. You can't increase your 2021 credit by any previous year's expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.

11. Enter your 2020 adjusted gross income (from your 2020 Form 1040, 1040-SR, or 1040-NR, line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.

12. Find your 2020 adjusted gross income in the table below and enter the corresponding decimal amount here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.

IF your 2020 adjusted gross income is: THEN the decimal amount is: Over: But not over: $ 0 — $15,000 0.35 15,000 — 17,000 0.34 17,000 — 19,000 0.33 19,000 — 21,000 0.32 21,000 — 23,000 0.31 23,000 — 25,000 0.30 25,000 — 27,000 0.29 27,000 — 29,000 0.28 29,000 — 31,000 0.27 31,000 — 33,000 0.26 33,000 — 35,000 0.25 35,000 — 37,000 0.24 37,000 — 39,000 0.23 39,000 — 41,000 0.22 41,000 — 43,000 0.21 43,000 — No limit 0.20 13. Multiply line 10 by line 12 and enter the amount here and on Form 2441, line 9b . . . . . . . . . . . . . . . . . . . 13.

14. Name, address, and identifying number of persons or organizations who provided the care:

15. First and last name and taxpayer identification number of the qualifying person that received the care:

Attach to your tax return a copy of this worksheet or a statement explaining how you figured the credit for prior year expenses that includes all the same information that is in the worksheet, including the name, address, and taxpayer identification number of the persons or organizations providing the care and the name and taxpayer identification number of the person for whom you paid for care. Worksheet A. -10- Instructions for Form 2441 (2021)