Updated October 18, 2026. Quick answer: Line 2 lists each qualifying person: name, Social Security number, a box if the person was over age 12 and disabled, and the qualified expenses you incurred and paid in 2025 for that person. Who counts is set out in the instructions under Qualifying Person(s). The expenses come from your own payment records.
Related reading on this site: IRS Publication 503.
What line 2 asks for
The form’s caption reads “Information about your qualifying person(s).” The instructions say “Complete columns (a) through (d) for each qualifying person.” They also set a limit on who may appear: “Don’t list a person on line 2 unless they are listed as an eligible person under Qualifying Person(s), earlier.”
Who is a qualifying person
The instructions begin with “A qualifying person is any of the following.” The first is “A qualifying child under age 13 whom you can claim as a dependent.” The second is “Your disabled spouse who wasn’t physically or mentally able to care for themselves and lived with you for more than half the year.”
They add a general rule: “To be a qualifying person, generally the person must have lived with you for more than half of 2025.” On what disabled means, “Persons who can’t dress, clean, or feed themselves because of physical or mental disabilities are considered not able to care for themselves.” Who is a dependent is also explained for grandparents raising a grandchild on the claiming your grandchild page.
Divorced or separated parents
The instructions give a special rule: “Even if you can’t claim your child as a dependent, they are treated as your qualifying person if” the listed tests are met, including that “You were the child’s custodial parent.” They also say “Generally, the noncustodial parent can’t treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents or parents who live apart.” The filing status side is on the filing status in the year of divorce page.
Columns (b), (c) and (d)
Column (b): “You must enter the qualifying person’s SSN.” The instructions add “Be sure the name and SSN entered agree with the person’s social security card.”
Column (c): “Check the box in column (c) if the qualifying person listed in column (a) was over age 12 at the time the care was provided and was disabled.”
Column (d): “Enter the qualified expenses you incurred and paid in 2025 for the person listed in column (a).” Three kinds of expense stay out of this column. “Expenses you incurred in 2024 but didn’t pay until 2025.” “Expenses you incurred in 2025 but didn’t pay until 2026.” “Expenses you prepaid in 2025 for care to be provided in 2026.” For the first kind the instructions point you to line 9b, covered on the lines 7 to 9c page.
What counts as a qualified expense
The instructions say “These include amounts paid for household services and care of the qualifying person while you worked or looked for work.” They also say “Child support payments aren’t qualified expenses.” and “expenses reimbursed by a state social service agency aren’t qualified expenses.”
On camps: “You can include the cost of a day camp, even if it specializes in a particular activity, such as computers or soccer.” The next sentence lists what stays out. “But don’t include any expenses for sending your child to an overnight camp, a summer school, or a tutoring program.”
More than three qualifying persons
The instructions say “If you have more than three qualifying persons, check the box on line 2 and attach a statement to your return with the required information.”
Where the number comes from
The names and numbers come from Social Security cards and your dependent records. The expenses come from what you actually paid. If an employer plan paid part of the care, the instructions say “If you completed Part III, don’t include in column (d) any benefits shown on line 28.” That line is covered on the lines 22 to 31 page. The employer side is shown on the W-2 box 10 page.
Where it goes next
Line 3 begins “Add the amounts in column (d) of line 2.” That step is on the lines 3 to 6 page. For the full form, see Form 2441.
Edition and line numbers
This page reads the 2025 Form 2441 (Child and Dependent Care Expenses) and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are the files for the tax year 2025 return, filed in 2026. The form says “Attach to Form 1040, 1040-SR, or 1040-NR.” Check the tax year printed on the form you are filling in and use the line numbers on that year’s form, because a different year’s form can number or word its lines differently.
Common mistakes
- Listing someone who is not a qualifying person. The instructions say “Don’t list a person on line 2 unless they are listed as an eligible person under Qualifying Person(s), earlier.”
- Counting a payment for an expense that falls in another year. The instructions say not to include “Expenses you prepaid in 2025 for care to be provided in 2026.”
- Including child support as care. The instructions say “Child support payments aren’t qualified expenses.”
Related: claiming your grandchild, filing status in the year of divorce, W-2 box 10, and dependent care credit for elder care.
Sources
- Instructions for Form 2441, Child and Dependent Care Expenses (2025): https://www.irs.gov/pub/irs-pdf/i2441.pdf
- Form 2441, Child and Dependent Care Expenses (2025): https://www.irs.gov/pub/irs-pdf/f2441.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.