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nongovernmental section 457(b) plan. This amount may be reported in box 11 of Form W-2. If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2. The amount shown on Schedule SE (Form 1040), line 3, minus any deduction you claim on Schedule 1 (Form 1040), line 15. If you use either optional method to figure self-employment tax, subtract any deduction you claim on Schedule 1 (Form 1040), line 15, from the total of the amounts shown on Schedule SE (Form 1040), lines 3 and 4b. If you received church employee income of $108.28 or more, subtract any deduction you claim on Schedule 1 (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 exclusion or deduction if your (or your spouse's) other earned income is less than the amount entered on line 17. To make the election, include all of your nontaxable combat pay in the amount you enter on line 18 (line 19 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 exclusion or deduction, even if you choose not to include it in earned income for the earned income credit (EIC) or the credit for child and dependent care expenses. For purposes of line 18, earned income doesn't include any dependent care benefits shown on line 12. You must reduce your earned income by any loss from self-employment. Special Situations • If you are filing jointly, disregard community property laws in determining the earned income of an individual. • If your spouse was a full-time student or disabled in 2021, see the instructions for lines 4 and 5, earlier. TIP CAUTION ! CAUTION ! Line 19 If your filing status is married filing separately, see Married Persons Filing Separately, earlier. Are you considered unmarried under that rule? Yes. Enter your earned income (from line 18) on line 19. No. Enter your spouse's earned income on line 19. If you or your spouse was a full-time student or disabled in 2021, see the instructions for lines 4 and 5. Line 21 Enter on line 21 the maximum amount that you may exclude for the year under your dependent care plan. For 2021, the ARP permits employers to increase to $10,500 (previously $5,000) the maximum amount that can be excluded from an employee's income through a dependent care assistance program. For married employees filing separate returns, the maximum amount is increased to $5,250 (previously $2,500). Your employer can tell you whether your dependent care plan was amended to increase the amount that can be excluded. Additionally, as discussed earlier in the instructions for line 13, your employer may have amended their plan to allow employees to carry over unused benefits from a plan year ending in 2020 to a plan year ending in 2021. Don't enter more than the maximum amount allowed under your dependent care plan. For example, if your dependent care plan only allows a maximum of $5,000 to be excluded, substitute $5,000 for the $10,500 amount to enter on line 21. Line 24 Include your deductible benefits in the total entered on Schedule C (Form 1040), line 14; Schedule E (Form 1040), line 19 or line 28; or Schedule F (Form 1040), line 15, whichever applies. Line 26 If line 26 is more than zero, you have taxable dependent care benefits. Include this amount in the total on Form 1040 or 1040-SR, line 1; or Form 1040-NR, line 1a, whichever applies. Enter “DCB” in the space to the left of that line to show that taxable dependent care benefits are included in that amount. Lines 27 Through 31 If you are reporting dependent care benefits in Part III of the form, you will need to complete lines 27 through 31 if you are also claiming the credit for child and dependent care expenses in Part II of the form. Instructions for Form 2441 (2021) -9-