Form 2441 determines the amount of the credit for child and dependent care expenses. You may be to claim the credit if you paid someone else to care for a qualifying child or dependent so you could work. Those considered a qualifying person include A dependent under the age of 13 A disabled spouse physically or mentally unable to care for him or herself A disabled person unable to care for himself whom you can claim as a dependent If you received dependent care benefits, you must also use Form 2441 to determine the amount you can exclude from your income. Dependent care benefits include Money your employer paid to provide child care while you worked The fair market value of care in a daycare facility provided by your employer Your pre-tax contributions to a dependent care flexible spending arrangement (FSA