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Form 2441 (2005) Page 2. Summary: This is an example of Form 2441 (2005), page 2, as pertains to the text. The completed line items are:

Under “Part III: Dependent Care Benefits”:
12. Enter the total amount of dependent care benefits you received for 2005. This amount should be shown in box 10 of your W-2 form(s). Do not include amounts that were reported to you as wages in box 1 of Form(s) W-2” field contains 3,000
14. Subtract line 13 from line 12” field contains 3,000
15. Enter the total amount of qualified expenses incurred in 2005 for the care of the qualifying person(s)” field contains 5,400
16. Enter the smaller of line 14 or 15” field contains 3,000
17. Enter your earned income” field contains 29,000
18. Enter the amount shown below that applies to you. If married filing jointly, enter your spouse's earned income (if your spouse was a student or was disabled, see the instructions for line 5); If married filing separately, see the instructions for the amount to enter; All others, enter the amount from line 17” field contains 29,000
19. Enter the smallest of line 16, 17, or 18” field contains 3,000
20. Enter the amount from line 12 that you received from your sole proprietorship or partnership. If you did not receive any such amounts, enter -0-.” field contains -0-.
21. Subtract line 20 from line 14..” field contains 3,000.
22. Enter $5,000 ($2,500 if married filing separately and you were required to enter your spouse's earned income on line 18)” field contains 5,000.
23. Deductible benefits. Enter the smallest of line 19, 20, or 22. Also, include this amount on the appropriate line(s) of your return (see the instructions). Field contains -0-.
24. Enter the smaller of line 19 or 22.” Field contains 3,000.
25. Enter the amount from line 23.” Field contains -0-.
26. Excluded benefits. Subtract line 25 from line 24. If zero or less, enter -0-.” Field contains 3,000.
27. Taxable benefits. Subtract line 26 from line 21. If zero or less, enter -0-. Also, include this amount on Form 1040, line 7. On the dotted line next to line 7, enter DCB” Field contains -0-.
Under “To claim the child and dependent care credit, complete lines 28-32 below”:
28. Enter $3,000 ($6,000 if two or more qualifying persons)” field contains 6,000
29. Add lines 23 and 26” field contains 3,000
30. Subtract line 29 from line 28. If zero or less, stop. You cannot take the credit. Exception. If you paid 2004 expenses in 2005, see the instructions for line 9” field contains 3,000
31. Complete line 2 on the front of this form. Do not include in column (c) any benefits shown on line 29 above. Then, add the amounts in column (c) and enter the total here” field contains 2,400
32. Enter the smaller of line 30 or 31. Also, enter this amount on line 3 on the front of this form and complete lines 4-11” field contains 2,400