2441-M Child and Dependent Care Expense Deduction (2018)

Description

You may use this form to calculate your child and dependent care expense deduction.

You are eligible to take this deduction if you paid expenses for household and dependent care services necessary for gainful employment in order to maintain a household that includes, as a member of the household, one or more qualifying individuals.

A qualified individual is a:

  • dependent under the age of 15 that you may claim as a dependent on your income tax return; or
  • dependent who, regardless of age, is unable to care for himself or herself because of a physical or mental illness; or
  • spouse who is unable to care for himself or herself because of a physical or mental illness.

Related Laws

15-30-2131, MCA