K1 0 Z1 1 C1 ~ C3 Y C2 ~ C4 S | + KEPB - KFOR ^ K13 ' LINE 13 + K13 < ^ K13 + K13 ^ K15 ' LINE 15 + K13 - KEXP > + KEXP ^ K15 - S05 / 2 + ZWAG + ZTDI + T03 + S01 + S02 + UZ7 ^ K16 ' LINE 16 - s05 / 2 + ZWAS + ZTDS + t03 + s01 + s02 + uZ7 ^ K17 ' LINE 17 + C1 - X = + C3 - Y = + CGRS + K16 ^ K16 + C1 - X = + C3 - S = + CGRS + K17 ^ K17 + C1 - X = + C3 - B = + CGRS / 2 + K16 ^ K16 + C1 - X = + C3 - B = + CGRS / 2 + K17 ^ K17 + C2 - X = + C4 - Y = + CSGR + K16 ^ K16 + C2 - X = + C4 - S = + CSGR + K17 ^ K17 + C2 - X = + C4 - B = + CSGR / 2 + K16 ^ K16 + C2 - X = + C4 - B = + CSGR / 2 + K17 ^ K17 + Z1 - 2 \ + K16 ^ K17 + K15 ^ K18 ' LINE 18 + K18 - K16 > + K16 ^ K18 + K18 - K17 > + K17 ^ K18 + 5000.00 ^ K19 ' LINE 19 + Z1 - 3 = + 2500.00 ^ K19 + K19 - K18 > + K18 ^ K19 + K13 - K19 ^ K20 ' LINE 20 + K20 < ^ K20 + Z07 + K20 ^ Z07 ' 1040 LINE 7 + Z23 + K20 ^ Z23 ' 1040 LINE 23 + Z31 + K20 ^ Z31 ' 1040 LINE 31 + KEXP - K19 ^ K21 ' LINE 21 + K1 * 2400.00 ^ K22 ' LINE 22 + K1 - 2 > + 4800.00 ^ K22 + K22 - K19 ^ K24 ' LINE 24 + K21 ^ K25 ' LINE 25 + K25 - K24 > + K24 ^ K25 + K25 < ^ K25 + KEXP ^ K04 ' LINE 4 + KEXP - K22 > + K22 ^ K04 + KEPB > + K25 ^ K04 + K16 + K20 ^ K05 ' LINE 5 + K17 ^ K06 ' LINE 6 + Z1 - 2 \ + K05 ^ K06 + K04 ^ K07 ' LINE 7 + K07 - K05 > + K05 ^ K07 + K07 - K06 > + K06 ^ K07 - Z31 + 9 000.01 / 2 000.00 + 30 ^ K09 ' LINE 9 + K09 - 30 > + 30 ^ K09 + K09 - 20 < + 20 ^ K09 + K07 * K09 / 100 ^ K10 ' LINE 10 | S PART I - PERSONS OR ORGANIZATIONS WHO PROVIDED THE CARE R ~25 ^ S ~3 Enter the number of qualifying persons cared for this year R ~12 S B K1 ^ R -80 ^ S PART II - CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES R ~26 ^ S ~4 Enter the amount of qualified expenses you R ~5 S ! ! R ~10 S !\\\! R ~10 ^ S ~~~incurred and paid this year. Do not enter more~! ! R ~10 S !\\\! R ~10 ^ S ~~~than $2`400 for one qualifying person or R ~7 S ! ! R ~10 S !\\\! R ~10 ^ S ~~~$4`800 for two or more persons. If you R ~9 S ! ! R ~10 S !\\\! R ~10 ^ S ~~~completed Part III` enter line 25 R .8 S [KEXP]! 4 ! T K04 S !\\\! R ~10 ^ S ~5 Enter your earned income R .18 S (FZ1)! 5 ! T K05 S !\\\! R ~10 ^ S ~6 If married filing a joint return` enter your~~~! ! R ~10 S !\\\! R ~10 ^ S ~~~spouse's earned income. All others` enter the~~! ! R ~10 S !\\\! R ~10 ^ S ~~~amount from line 5 R .24 S (FZ1)! 6 ! T K06 S !\\\! R ~10 ^ S ~7 Enter the smallest of line 4` 5 or 6 R .26 S ! 7 ! T K07 ^ S ~8 Enter the amount from Form 1040` line 32..(FZ1)! 8 ! T Z31 S !\\\! R ~10 ^ S ~9 Enter the decimal amount from the table below that applies R ~4 S !\\\! R ~10 ^ S ~~~to the amount on line 8 R ~39 S !\\\! R ~10 ^ R ~5 S If line 8 is- R ~5 S Decimal R ~7 S If line 8 is- R ~6 S Decimal~~!\\\! R ~10 ^ R ~12 S But not R ~4 S amount R ~15 S But not R ~5 S amount~~~!\\\! R ~10 ^ R ~5 S Over~~~over R ~7 S is R ~12 S Over~~~over R ~8 S is R ~7 S !\\\! R ~10 ^ R ~5 R -25 R ~7 R -26 S ~~!\\\! R ~10 ^ R ~9 S $0-10`000 R ~6 S .30 R ~5 S ! R ~4 S $20`000-22`000 R ~6 S .24 R ~5 S !\\\! R ~10 ^ R ~5 S 10`000-12`000 R ~6 S .29 R ~5 S ! R ~5 S 22`000-24`000 R ~6 S .23 R ~5 S !\\\! R ~10 ^ R ~5 S 12`000-14`000 R ~6 S .28 R ~5 S ! R ~5 S 24`000-26`000 R ~6 S .22 R ~5 S ! 9 ! T K09 ^ R ~5 S 14`000-16`000 R ~6 S .27 R ~5 S ! R ~5 S 26`000-28`000 R ~6 S .21 R ~5 S !\\\! R ~10 ^ R ~5 S 16`000-18`000 R ~6 S .26 R ~5 S ! R ~5 S 28`000-No limit R ~4 S .20 R ~5 S !\\\! R ~10 ^ R ~5 S 18`000-20`000 R ~6 S .25 R ~5 S ! R ~32 S !\\\! R ~10 ^ S 10 Multiply line 7 by the decimal amount on line 9. Enter on R ~5 S !\\\! R ~10 ^ S ~~~Form 1040` line 41 R .39 S (FZ1)!10 ! T K10 ^ F ^ S PART III - DEPENDENT CARE BENEFITS R ~46 ^ S 11 Enter the total amount of dependent care benefits you R ~9 S !\\\! R ~10 ^ S ~~~received. Do not include amounts that were reported to you as~ S !\\\! R ~10 ^ S ~~~as wages in box 1 of Form W-2 R .27 S [KEPB]!11 ! C KEPB ^ S 12 Enter the amount forfeited R .30 S [KFOR]!12 ! C KFOR ^ S 13 Subtract line 12 from 11 R .38 S !13 ! T K13 ^ S 14 Enter the total amount of qualified expenses~~~! ! R ~10 S !\\\! R ~10 ^ S ~~~incurred this tax year for the care of the R ~5 S ! ! R ~10 S !\\\! R ~10 ^ S ~~~qualifying person R .24 S [KEXP]!14 ! C KEXP S !\\\! R ~10 ^ S 15 Enter the smaller of lines 13 or 14 R .12 S !15 ! T K15 S !\\\! R ~10 ^ S 16 Enter your earned income R .18 S (FZ1)!16 ! T K16 S !\\\! R ~10 ^ S 17 If married filing a joint return` enter your~~~! ! R ~10 S !\\\! R ~10 ^ S ~~~spouse's earned income. All others` enter the~~! ! R ~10 S !\\\! R ~10 ^ S ~~~amount from line 16 R .23 S (FZ1)!17 ! T K17 S !\\\! R ~10 ^ S 18 Enter the smallest of line 15` 16 or 17 R .8 S !18 ! T K18 S !\\\! R ~10 ^ S 19 Excluded benefits. Enter the smallest of R ~22 S !\\\! R ~10 ^ S ~~~* The amount from line 18` or R ~33 S !\\\! R ~10 ^ S ~~~* $5`000 ($2`500 if married filing a separate return) R .9 S !19 ! T K19 ^ S 20 Taxable benefits. Subtract line 19 from 13. Enter on R ~10 S !\\\! R ~10 ^ S ~~~Form 1040` line 7 R .40 S (FZ1)!20 ! T K20 ^ R -80 ^ R ~13 S To claim the child and dependent care credit` complete R ~13 ^ R ~10 S lines 21-25 below` and lines 4-10 on the front of this form. R ~10 ^ R -80 ^ S 21 Enter the amount of qualified expenses you incurred and paid~~!\\\! R ~10 ^ S ~~~this year. Do not include excluded benefits on line 25..[KEXP]!21 ! T K21 ^ S 22 Enter $2`400 ($4`800 if two or more qualifying~ S ! ! R ~10 S !\\\! R ~10 ^ S ~~~persons) R .39 S !22 ! T K22 S !\\\! R ~10 ^ S 23 Enter the amount from line 19 R .18 S !23 ! T K19 S !\\\! R ~10 ^ S 24 Subtract line 23 from 22. If zero or less` STOP. You cannot~~~!\\\! R ~10 ^ S ~~~take the credit R .47 S !24 ! T K24 ^ S 25 Enter the smaller of lines 21 or 24 here and on line 4 R .8 S !25 ! T K25 ^ |