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Was a Student or Disabled, later, if either of these circumstances applies. Additional information. See Pub. 503 for more details. Also see frequently asked questions at IRS.gov/ CDCCFAQS. Definitions Dependent Care Benefits Dependent care benefits may include: • Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, • The fair market value of care in a daycare facility provided or sponsored by your employer, and • Pre-tax contributions you made under a dependent care FSA. Your salary may have been reduced to pay for these benefits. If you received dependent care benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. Qualifying Person(s) A qualifying person is any of the following. 1. A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. 2. Your disabled spouse who wasn't physically or mentally able to care for himself or herself. 3. Any disabled person who wasn't physically or mentally able to care for himself or herself whom you can claim as a dependent or could claim as a dependent except: a. The disabled person had gross income of $4,300 or more, b. The disabled person filed a joint return, or c. You (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2021 return. If you are divorced or separated, see Special rule for children of divorced or separated parents or parents who live apart below. See the instructions for line 13, later, for a special rule that allows 2020 dependent care benefits reported on line 13 to be used in 2021 for a qualifying child that is under age 14. To find out who is a qualifying child and who is a dependent, see Pub. 501, Dependents, Standard Deduction, and Filing Information. To be a qualifying person, generally the person must have lived with you for more than half of 2021. Special rule for children of divorced or separated pa- rents or parents who live apart. Even if you can't claim your child as a dependent, he or she is treated as your qualifying person if: • The child was under age 13 or wasn't physically or mentally able to care for himself or herself; CAUTION ! • The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year; • The child was in the custody of one or both parents for more than half the year; and • You were the child's custodial parent. Generally, the custodial parent is the parent with whom the child lived for the greater number of nights in 2021. If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Pub. 501. Generally, the noncustodial parent can't treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents or parents who live apart. Qualified Expenses These include amounts paid for household services and care of the qualifying person while you worked or looked for work. Your work can be for others or in your own business and it can be either in or out of your home. Child support payments aren't qualified expenses. Also, expenses reimbursed by a state social service agency aren't qualified expenses. Generally, if you worked or actively looked for work during only part of the period in which you incurred the expenses, you must figure your expenses for each day. However, there are special rules for temporary absences or part-time work. Also, if part of an expense is work related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. However, you don't have to divide the expense if only a small part is for other purposes. See Pub. 503 for more details. Household Services These are services needed to care for the qualifying person as well as to run the home while you worked or looked for work. They include, for example, the services of a cook, maid, babysitter, housekeeper, or cleaning person if the services were partly for the care of the qualifying person. However, they don't include the services of a chauffeur, bartender, or gardener. You can also include your share of the employment taxes paid on wages for qualifying child and dependent care services. Care of the Qualifying Person Expenses are for the care of a qualifying person while you worked or looked for work only if their main purpose is for the person's well-being and protection. It doesn't include the cost of food, lodging, education, clothing, or entertainment. You can include the cost of care provided outside your home for your dependent under age 13, or any other -2- Instructions for Form 2441 (2021)