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(Form 1040), line 15, from the total of the amounts shown on Schedule SE (Form 1040), lines 3, 4b, and 5a. 3. If you are filing Schedule C (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 doesn't 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 aren't included in your gross income and aren't considered as earned income for figuring this credit. See Pub. 503 for additional details on what is considered earned income. 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 2021. The months need not be consecutive. A school doesn't include an on-the-job TIP CAUTION ! training course, a correspondence school, or a school offering courses only through the Internet. Your spouse was disabled if he or she wasn't physically or mentally capable of caring for himself or herself. 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 you had two or more qualifying persons at any time during 2021). 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 wasn't 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 you had two or more qualifying persons at any time during 2021). Enter that 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 in determining the earned income of an individual. • If your spouse died in 2021, see Pub. 503. Line 8 Enter on line 8 the decimal amount shown next that applies to the amount on line 7. If line 7 is over $438,000, don't complete line 8. Enter zero on line 9a. You may be able to claim a credit on line 9b. -6- Instructions for Form 2441 (2021)