Publication 503 |
2000 Tax Year |
How To Claim the Credit
To claim the credit, you can file Form 1040 or Form 1040A. You
cannot claim the credit on Form 1040EZ.
Form 1040.
You must complete Form 2441 and attach it to your Form
1040. Enter the credit on line 44 of your Form 1040.
Form 1040A.
You must complete Schedule 2 (Form 1040A) and attach it
to your Form 1040A. Enter the credit on line 27 of your Form 1040A.
Limit on credit.
The amount of credit you can claim is limited to the amount of your
regular tax (after reduction by any allowable foreign tax credit) plus
your alternative minimum tax, if any. For more information, see the
instructions for Form 2441 or Schedule 2 (Form 1040A).
Tax credit not refundable.
You cannot get a refund for any part of the credit that is more
than this limit.
Recordkeeping.You should keep records of your
work-related expenses. Also, if your dependent or spouse is not able
to care for himself or herself, your records should show both the
nature and length of the disability. Other records you should keep to
support your claim for the credit are described under Provider
Identification Test, earlier.
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