Updated October 17, 2026. Quick answer: Line 2 is the credit for child and dependent care expenses. The amount is not figured on Schedule 3. It is copied from Form 2441, line 11, and Form 2441 is attached to the return.
IRS worksheets read line by line: Form 2441 Credit Limit Worksheet and Form 2441 prior-year expenses worksheet.
Line-by-line IRS form guides for 2025: Form 2441 line 2, Form 2441 lines 10 and 11 and Form 2441 lines 12 to 15.
What line 2 asks for
The form’s caption reads “Credit for child and dependent care expenses from Form 2441, line 11. Attach Form 2441”. The instructions describe the credit this way: “You may be able to take this credit if, in order to work or look for work, you paid someone to care for” the people they list.
Who the care must be for
The instructions list three groups. The first is “Your qualifying child under age 13 whom you claim as your dependent”. The second is “Your disabled spouse or any other disabled person who couldn’t care for themselves”. The third is a child you cannot claim as a dependent because of the rules the instructions name for “Children of divorced or separated parents”.
For the details, the instructions say “use Tax Topic 602 or see Form 2441.” Employer-provided care benefits are shown in box 10 of Form W-2, covered on the W-2 box 10 page, and the dependent care credit for elder care page covers the adult-care side of the credit.
Where the number comes from
The caption names the source exactly: “from Form 2441, line 11”. Complete Form 2441 first, then carry that line 11 result to Schedule 3, line 2. The instructions for this line send you to Form 2441 for the details.
Where it goes next
Line 2 is one of the lines added on line 8 of Part I. The form describes line 8 as “Add lines 1 through 4, 5a, 5b, and 7. Enter here and on Form 1040, 1040-SR, or 1040-NR, line 20”. The instructions add “Include the amount on Schedule 3, line 8, in the amount entered on Form 1040, 1040-SR, or 1040-NR, line 20.” See Schedule 3 lines 7 and 8 for that step and the Form 1040 lines 19, 20 and 21 page for the Form 1040 side. The return it attaches to is explained on the Form 1040 page.
Edition and line numbers
This page reads the 2025 Schedule 3 (Form 1040) and the 2025 Form 1040 instructions, the current files irs.gov served on 2026-10-17. They are the files for the tax year 2025 return, filed in 2026. The schedule says “Attach to Form 1040, 1040-SR, or 1040-NR.” Schedule 3 has no instructions booklet of its own. Its line instructions are part of the Form 1040 instructions, under the heading “Instructions for Schedule 3”. Check the tax year printed on the schedule you are filling in and use the line numbers on that year’s schedule, because a different year’s schedule can number or word its lines differently.
Common mistakes
- Entering a different Form 2441 line. The caption says the amount is “from Form 2441, line 11”.
- Leaving Form 2441 off the return. The caption says “Attach Form 2441”.
- Claiming care that was not paid to work or look for work. The instructions limit the credit to cases where “in order to work or look for work, you paid someone to care for” the listed people.
Related: dependent care credit for elder care, W-2 box 10, Form 1040 lines 19, 20 and 21, and Form 1040.
Sources
- Instructions for Form 1040 and Form 1040-SR (2025): https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
- Schedule 3 (Form 1040), Additional Credits and Payments (2025): https://www.irs.gov/pub/irs-pdf/f1040s3.pdf
Read from the IRS documents linked above on October 17, 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.