Paul and Karen Kent are married, and both are employed (Paul earned $44,000 and Karen earned $9,000 this year). Paul and Karen have two dependent children, Samuel and Joy, both under the age of 13. Paul and Karen pay $3,800 ($1,900 for each child) to Sunnyside D Care Center (422 Sycamore Road, Ft. Worth, TX 76028; Employer Identification Number 11-2345678), to care for their children Click to view Applicable Rate of Credit based on Adjusted Gross Income. a. Assuming that Paul and Karen file a joint return, their tax credit for child and dependent care expenses for the year is b. Complete Form 2441 for Pau Neither Paul nor Karen recelved any child care benefits from their employers I and Karen; their AGI is $53,750, and their tax liability before any available child care credit is $2,825. Enter amounts as positive numbers. Form 2441 OMB No. 1545-0074 Child and Dependent Care Expenses P Attach to Form 1040, Form 1040A, or Form 1040NR. Go to www.irs.gov/form2441 for instructions and the latest information. rtment of theAttach to For 040A 2017 Attachment Sequence No. 21 Treasury Internal Revenue Service (99) 1040N 2441 Name(s) shown on return Your social security number Paul and Karen Kent 123-45-6789 Part I Persons or Organizations Who Provided the Care-You must complete this part (If you have more than two care providers, see the instructions.) 8:5 Persons or Organizations Who Provided the Care-You must complete this part (If you have more than two care providers, see the instructions.) Part I 1 (a) Care provider's (b) Address (number, street, apt. (c) Identifying number (d) Amount paid (see instructions) no., city, state, and ZIP code) (SSN or EIN) Sunnyside Day Care Center 422 Sycamore Road Ft. Worth, TX 76028 11-2345678 NoComplete only Part II below. Did you receive dependent care benefits? Yes Complete Part III on the back next. Caution: If the care was provided in your home, you may owe employment taxes. If you do, you can't file Form 104 details, see the instructions for Form 1040, line 60a, or Form 1040NR line 50n 0A. For Part II Credit for Child and Dependent Care Expenses 2 Information about your qualifying person(s). If you have more than two qualifying persons, see the instructions. (a) Qualifying person's name Qualifying person's (c) Qualified expenses you incurred and paid in 2017 for the person listed in column (a) social security number Last First 123-45- Samuel Kent 6788 123-45- 6787 Joy Kent Add the amounts in column (c) of line 2. Don't enter more than $3,000 for one qualifying person or $6,000 for two or more persons. If you completed Part III, enter the amount from line 31.... 3 4 Enter your earned income. See instructions If married filing jointly, enter your spouse's earned income (If you or your spouse was a student or was disabled, see the instructions); all others, enter the amount from line4 5 5 6 Enter the smallest of line 3, 4, or 5.. 7 Enter the amount from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 Enter on line 8 the decimal amount shown below that applies to the amount on line 7 8 If line 7 is: If line 7 is: Decimal But not Decimal But not amount is amount is Over Over over over .35 .34 .33 .32 31 30 .29 28 $0-15,000 15,000-17,000 17,000-19,000 19,000-21,000 21,000-23,000 23,000-25,000 25,000-27,000 27,000-29,000 $29,000-31,000 31,000-33,000 33,000-35,000 35,000-37,000 37,000-39,000 39,000-41,000 41,000-43,000 43,000-No limit 27 .26 25 24 23 .22 21 20 8 x 9 Multiply line 6 by the decimal amount on line 8. If you pald 2016 expenses in 2017, see the 10 Tax liability limit. Enter the amount from the Credit Limit worksheet in the instructions. . . . Credit for child and dependent care expenses. Enter the smaller of line 9 or line 10 here and on Form 1040, line 49; Form 1040A, line 31; or Form 1040NR, line 47 . . 10 11 For Paper work Reduction Act Notice, see your tax return instructions. Cat. No. 11862M Form 2441 (2017)