U.S. · Form 2441 line 11
Form 2441 line 11 the credit.
Lines 3 to 11 of Part II, in order, with the rate table.
Form 2441 line 11 is the credit for child and dependent care expenses: the smaller of line 9c or line 10, which also goes on Schedule 3 (Form 1040), line 2. Line 9a is your capped expenses (line 6, at most $3,000 for one qualifying person or $6,000 for two or more) times a decimal from 0.35 down to 0.20 based on your adjusted gross income.
Work lines 3 to 11
Result
Reference table
| Line 7 over | Not over | Line 8 decimal |
|---|---|---|
| $0 | $15,000 | .35 |
| $15,000 | $17,000 | .34 |
| $17,000 | $19,000 | .33 |
| $19,000 | $21,000 | .32 |
| $21,000 | $23,000 | .31 |
| $23,000 | $25,000 | .30 |
| $25,000 | $27,000 | .29 |
| $27,000 | $29,000 | .28 |
| $29,000 | $31,000 | .27 |
| $31,000 | $33,000 | .26 |
| $33,000 | $35,000 | .25 |
| $35,000 | $37,000 | .24 |
| $37,000 | $39,000 | .23 |
| $39,000 | $41,000 | .22 |
| $41,000 | $43,000 | .21 |
| $43,000 | No limit | .20 |
The path to line 11
Line 3 adds the qualified expenses in column (d) of line 2 and caps the total at $3,000 for one qualifying person or $6,000 for two or more. Line 4 is your earned income and line 5 is your spouse’s if you file jointly (otherwise line 4 again). Line 6 is the smallest of lines 3, 4 and 5, not below zero. Line 7 is your adjusted gross income from Form 1040 line 11a, and line 8 is the decimal from the table. Line 9a is line 6 times line 8, line 9b adds credit for 2024 expenses you paid in 2025 from Worksheet A, and line 9c adds them. Line 10 is the tax liability limit. Line 11 is the smaller of 9c or 10.
Where the credit goes
The form says to enter line 11 on Schedule 3 (Form 1040), line 2. If you also had dependent care benefits from an employer, Part III reduces the expenses available; its result flows into line 3 (line 31).
Worked example
Two children, $8,000 of expenses (capped at $6,000 on line 3), earned income of $60,000 and $45,000, and AGI of $62,000. Line 6 is $6,000, the decimal on line 8 is .20 (AGI above $43,000), line 9a is $1,200 and line 9c is $1,200. If Form 1040 line 18 is $5,000, line 10 is $5,000, so line 11 is $1,200. All figures are illustrative.
Limits of this page
The page applies the printed lines. It does not check who qualifies as a qualifying person or whether the care was work-related and paid to an eligible provider; those rules are in the instructions and Pub. 503. A married person filing separately can claim the credit only if the exceptions listed in the instructions apply.
Sources
- Instructions for Form 2441 (2025): Line-by-line instructions, worksheets and limits. Read November 2, 2026.
- Form 2441 (2025): The form itself, for exact line wording. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is line 11 on Form 2441?
The credit for child and dependent care expenses: the smaller of line 9c or line 10. It also goes on Schedule 3 (Form 1040), line 2.
What is the expense limit?
Line 3 is capped at $3,000 for one qualifying person or $6,000 for two or more.
What percentage is the credit?
A decimal from .35 (AGI up to $15,000) down to .20 (AGI over $43,000), from the line 8 table.
What is line 9b?
Credit on 2024 expenses you paid in 2025, from Worksheet A, line 13. Otherwise enter -0-.
Which tax year is this?
The 2025 edition of Form 2441 and its instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.