Updated October 18, 2026. Quick answer: Lines 22 through 26 split your dependent care benefits into a deductible part, an excluded part and a taxable part. Any taxable amount on line 26 goes on Form 1040, line 1e. Lines 27 through 31 are only for people also claiming the credit, and line 31 carries to line 3.
Related reading on this site: IRS Publication 503.
IRS worksheets read line by line: Form 2441 prior-year expenses worksheet.
What lines 22 to 26 ask for
Line 22 asks “Is any amount on line 12 or 13 from your sole proprietorship or partnership?” The form answers the no case itself with “Enter-0-.” Line 23 reads “Subtract line 22 from line 15”. The instructions have no separate paragraphs for lines 22, 23 and 25, so the captions on the form are the whole rule for those. Line 15 comes from the lines 12 to 15 page, and lines 20 and 21 from the lines 16 to 21 page.
Line 24: deductible benefits
The form’s caption reads “Deductible benefits. Enter the smallest of line 20, 21, or 22.” The instructions add where it goes: “Include your deductible benefits in the total entered on Schedule C (Form 1040), line 14; Schedule E (Form 1040), line 19 or line 28; or Schedule F (Form 1040), line 15, whichever applies.”
Line 25: excluded benefits
The caption says “Excluded benefits. If you checked” No on line 22, the instruction is to “enter the smaller of line 20 or line 21.” The caption continues “Otherwise, subtract line 24 from the smaller of line 20 or line 21.” It ends “If zero or less, enter-0-.”
Line 26: taxable benefits
The caption reads “Taxable benefits. Subtract line 25 from line 23.” The instructions say “If line 26 is more than zero, you have taxable dependent care benefits.” Then “Enter this amount on Form 1040, 1040-SR, or 1040-NR, line 1e.” That line is explained on the Form 1040 line 1e page.
Lines 27 to 31: claiming the credit
The instructions say “you will need to complete lines 27 through 31 if you are also claiming the credit for child and dependent care expenses in Part II of the form.” The form says the same: “To claim the child and dependent care credit,” complete lines 27 through 31.
Line 27 reads “Enter $3,000 ($6,000 if two or more qualifying persons)”. Line 28 reads “Add lines 24 and 25”. Line 29 reads “Subtract line 28 from line 27. If zero or less, stop. You can’t take the credit.” It carries an exception: “If you paid 2024 expenses in 2025, see the instructions for line 9b”.
Line 30 reads “Complete line 2 on page 1 of this form.” It adds “Don’t include in column (d) any benefits shown on line 28 above.” Line 31 reads “Enter the smaller of line 29 or 30.” It continues “Also, enter this amount on line 3 on page 1 of this form and complete lines 4 through 11”. Line 2 is explained on the line 2 page and lines 3 to 11 start on the lines 3 to 6 page.
Where the number comes from
Lines 24 and 25 come from the three ceilings built on lines 20, 21 and 22, and line 26 from lines 23 and 25. Lines 27 through 31 come from your count of qualifying persons and your own care records.
Computed illustration, not an IRS example. Suppose line 15 is $4,300 and line 20 is $3,800 and line 21 is $5,000 and the answer on line 22 is no so it is $0. Line 23 is $4,300 minus $0 for $4,300. Line 24 is the smallest of $3,800 or $5,000 or $0 so it is $0. Line 25 is the smaller of $3,800 and $5,000 so it is $3,800. Line 26 is $4,300 minus $3,800 for $500 as the taxable part. For the credit, suppose one qualifying person so line 27 is $3,000. Line 28 is $0 plus $3,800 for $3,800. Line 29 is $3,000 minus $3,800 and that is below zero so the line says to stop.
Where it goes next
Line 24 goes to Schedule C, Schedule E or Schedule F as the instructions say, line 26 goes to Form 1040, line 1e, and line 31 goes to line 3 of the form. From there the credit is built on the lines 3 to 6 page, lines 7 to 9c and lines 10 and 11.
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
- Leaving out the Form 1040 entry for a taxable amount. The instructions say “If line 26 is more than zero, you have taxable dependent care benefits.”
- Filling in lines 27 to 31 when you are not claiming the credit. The instructions say “you will need to complete lines 27 through 31 if you are also claiming the credit for child and dependent care expenses in Part II of the form.”
- Continuing when line 29 is zero or less. The caption says “If zero or less, stop. You can’t take the credit.”
Related: Form 1040 line 1e, Schedule 3 line 2, and W-2 box 10.
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.