Updated October 18, 2026. Quick answer: Line 10 is the tax liability limit, and its number comes from the Credit Limit Worksheet in the instructions rather than from a line on your return. Line 11 is the credit itself: the smaller of line 9c or line 10, which also goes on Schedule 3, line 2.
Related reading on this site: IRS Publication 503.
IRS worksheets read line by line: Form 2441 Credit Limit Worksheet and Form 2441 prior-year expenses worksheet.
What lines 10 and 11 ask for
The form’s caption for line 10 reads “Tax liability limit. Enter the amount from the Credit Limit Worksheet in the instructions”. The caption for line 11 reads “Credit for child and dependent care expenses. Enter the smaller of line 9c or line 10 here and on Schedule 3 (Form 1040), line 2”. Line 9c is the credit before the limit, which is covered on the lines 7 to 9c page, so these two lines are the last step of Part II.
Line 10: the Credit Limit Worksheet
The instructions for line 10 are the worksheet itself. They open with “Complete this worksheet to figure the amount to enter on line 10.” The worksheet has three lines. Its first line takes a figure from your Form 1040 (line 18, as the worksheet prints it). Its second line takes the foreign tax credit and the Form 8978 amount from Schedule 3 (Form 1040). The third line is the subtraction, and it reads “Subtract line 2 from line 1.” The worksheet then says “Also enter this amount on Form 2441, line 10.” The worksheet is a table in the instructions, so its entries are not reproduced here. Open the Credit Limit Worksheet in the 2025 instructions and work it from your own Form 1040 and Schedule 3.
If the answer is not above zero, the worksheet ends the process. It says “But if zero or less, stop; you can’t take the credit”.
Line 11: the credit
Line 11 compares two numbers you already have. The caption says to “Enter the smaller of line 9c or line 10”. Whichever is smaller is the credit for child and dependent care expenses. The instructions have no separate paragraph for line 11; the caption on the form is the whole rule.
Where the number comes from
Line 9c comes from Part II of the form, built on the lines 3 to 6 page and the lines 7 to 9c page. Line 10 comes from the worksheet, which in turn uses your Form 1040 and Schedule 3. The Schedule 3 entry the worksheet uses is separate from the Schedule 3 entry that line 11 feeds; the second is the child and dependent care credit, explained on the Schedule 3 line 2 page.
Computed illustration, not an IRS example. Suppose line 9c is $1,200 and the Credit Limit Worksheet gives $900 on its last line, so $900 goes on line 10. Line 11 is the smaller of $1,200 and $900 and so is $900. For the worksheet itself, a computed case: suppose its first line is $2,500 and its second line is $400. The third line is $2,500 minus $400 for a result of $2,100.
Where it goes next
The form tells you to enter the line 11 amount “here and on Schedule 3 (Form 1040), line 2”. Schedule 3 then flows into your Form 1040 credits, as described on the Form 1040 lines 19, 20 and 21 page. If you received dependent care benefits, Part III comes first and feeds line 3; see the lines 12 to 15 page.
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 header 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. The whole form is walked through on the Form 2441 line by line guide page.
Common mistakes
- Skipping the worksheet when the credit looks small. The line 10 caption says “Enter the amount from the Credit Limit Worksheet in the instructions”.
- Entering a credit when the worksheet answer is not above zero. The worksheet says “But if zero or less, stop; you can’t take the credit”.
- Entering the larger number on line 11. The caption says “Enter the smaller of line 9c or line 10”.
Related: Schedule 3 line 2, Form 1040 lines 19, 20 and 21, and Form 1040 line by line.
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.