Question

Form 2441 - Entering Clergy Dependent Care Credit in Program

Accepted Answer

If filing jointly, figure your and your spouses earned income separately. Your earned income amount will transfer to Line 4 of Form 2441, and your spouse’s earned income will transfer to Line 5 of Form 2441. If your spouse was a student or disabled, see the IRS Instructions for Form 2441. If you reported amounts on Schedule SE, Self-Employment Tax 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.

See Form 2441 - Entering Child and Dependent Care Expenses in Program for details. Near the end of the interview, on the appropriate screen for either the taxpayer or spouse, you can enter the earned income adjustment for the disabled spouse or student.