Form 2441 - Foreign Provider

When completing the Child and Dependent Care Expenses form, you are required to supply the care provider's identification number. If you are living abroad, your care provider may not have or be required to have a U.S. taxpayer identification number.

Per IRS Publication 503 Child and Dependent Care Expenses, page 10:

U.S. citizens and resident aliens living abroad. If you are living abroad, your care provider may not have, and may not be required to get, a U.S. taxpayer identification number (for example, an SSN or an EIN). If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number.

Note. This will not prevent you from e-filing your return.

To enter the Child and Dependent Care Expense information in the TaxAct program(if you need help accessing Form 2441, go to our Form 2441 - Entering Child and Dependent Care Expenses in Program FAQ):

  1. From within your Form 2441, continue with the interview process until you reach the screen titled We will start with your first care provider, and click the circle next to Person.
  2. On the screen titled Enter your care provider's information, enter their information, and click the checkbox next to This is a foreign provider that is not required to get a U.S. identification number.

CAUTION! Do not enter a provider identification number!

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.