If filing jointly, figure your and your spouse’s earned income separately. Your earned income amount will flow to Line 4 and your spouse’s earned income on Line 5 of IRS Form 2441. If your spouse was a student or disabled, see Line 5 of the IRS Instructions for Form 2441 Child and Dependent Care Expenses.
If you reported amounts on Schedule SE because you were a member of the clergy or you received $108.28 or more of church employee income, that amount is included in earned income for purposes of Form 2441.
To enter the amounts in the TaxAct Program which will transfer to Lines 4 and/or 5 of Form 2441: