Page 4

as living in your main home during that time. If you meet these requirements, you must check the box on line B. If you don't check the box on line B, your credit for 2021 is nonrefundable and limited by the amount of your tax. Military personnel stationed outside the United States. U.S. military personnel who are stationed outside the United States on extended active duty are considered to have their main home in one of the 50 states or the District of Columbia for purposes of qualifying for the refundable portion of the credit. For this purpose, “extended active duty” means any period of active duty pursuant to a call or order to active duty for a period in excess of 90 days or for an indefinite period. Additional information. For more information, including rules for people living in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, Puerto Rico, or the U.S. Virgin Islands, see frequently asked questions at IRS.gov/CDCCFAQS. Form 1040-NR filers should also see the Instructions for Form 1040-NR for additional information about claiming the refundable credit. Form 2441 and these instructions use the terms "refundable" and "nonrefundable" when discussing the credit for child and dependent care expenses. The term "refundable" means the credit isn't limited to the amount of your taxes, so even if your credit exceeds the amount of federal income tax that you owe, you can still claim the full amount of your credit and the amount of the credit in excess of your tax liability can be refunded to you. The term "nonrefundable" means the credit is limited by law to the amount of your taxes. If you checked the box on line B, your credit is refundable and it is reported on Form 2441, line 10, and on Schedule 3 (Form 1040), line 13g, and you don't enter any amount on Form 2441, line 11. If you didn’t check the box on line B, your credit is nonrefundable and you may not enter on Schedule 3 (Form 1040), line 13g, the amount from line 10. Instead, you enter the portion of line 10 that you can claim as a nonrefundable credit on line 11. The nonrefundable credit on line 11 is reported on Schedule 3 (Form 1040), line 2. Line 1 Complete columns (a) through (e) for each person or organization that provided the care. You can use Form W-10, Dependent Care Provider's Identification and Certification, or any other source listed in its instructions to get the information from the care provider. If you don't give correct or complete information, your credit (and exclusion, if applicable) may be disallowed unless you can show you used due diligence in trying to get the required information. If you have more than three care providers, check the box above line 1 and attach a statement to your return with the required information. Be sure to put your name and social security number (SSN) on the statement. In this situation, all the lines on line 1 of Form 2441 must be completed with information for the three highest paid providers. The attached statement must provide the same information for the additional providers not listed on the form. The attached statement may optionally include the TIP full list of providers including the ones already listed on the form, but you should indicate which providers listed on the statement are also listed on the form. If you had neither a qualifying person nor any care providers for 2021, and you are filing Form 2441 only to report taxable income in Part III, enter “none” on line 1, column (a). Due Diligence You can show a serious and earnest effort (due diligence) to get the information by keeping in your records a Form W-10 completed by the care provider. Or you may keep one of the other sources of information listed in the instructions for Form W-10. If the provider doesn't give you the information, complete the entries you can on line 1. For example, enter the provider's name and address. Enter “See Attached Statement” in the columns for which you don't have the information. Then, attach a statement to your return explaining that the provider didn't give you the information you requested. Don't list an ineligible related individual as a care provider on line 1. No credit is allowed for any amount paid to your spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. If your child (including stepchild or foster child) provided the care, he or she must have been age 19 or older by the end of the year, and he or she can't be your dependent. Columns (a) and (b) Enter the care provider's name and address. If you were covered by your employer's dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider), enter your employer's name in column (a). Next, enter “See W-2” in column (b). Then, leave columns (c), (d), and (e) blank. But if your employer paid a third party (not hired by your employer) on your behalf to provide the care, you must give information on the third party in columns (a) through (e). Column (c) If the care provider is an individual, enter his or her SSN or individual taxpayer identification number (ITIN). Otherwise, enter the provider's employer identification number (EIN). If the provider is a tax-exempt organization, enter “Tax-Exempt” in column (c). U.S. citizens and resident aliens living abroad. If you are living abroad, your care provider may not have, and may not be required to get, a U.S. taxpayer identification number (for example, an SSN or EIN). If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. If you lived abroad in 2021, your credit may not be refundable; see the instructions for line B, earlier. Column (d) Check the box in column (d) if the care provider is your household employee. If you pay someone to come to your home and care for your dependent or spouse and you can control not only what work is done, but how it is done, you CAUTION ! -4- Instructions for Form 2441 (2021)