Support CenterCan I include expenses for disabled child on Form 2441 when using SureFire?
Yes you can include expenses for disabled child on Form 2441.
Please see IRS instructions below:
Instructions for Form 2441 (2020)
https://www.irs.gov/instructions/i2441#idm140196971289824
Qualifying Person/Child
A qualifying child under age 13 whom you can claim as a dependent. If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13;
Your disabled spouse who wasn't physically or mentally able to care for himself or herself;
Any disabled person who wasn't physically or mentally able to care for himself or herself whom you can claim as a dependent or could claim as a dependent except:
The disabled person had gross income of $4,300 or more,
The disabled person filed a joint return, or
You (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2020 return.
You can include the cost of care provided outside your home for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours a day in your home. If the care was provided by a dependent care center, the center must meet all applicable state and local regulations. A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center isn't run for profit.
You can include amounts paid for items other than the care of your child (such as food and schooling) only if the items are incidental to the care of the child and can't be separated from the total cost. But don't include the cost of schooling for a child in kindergarten or above. You can include the cost of a day camp, even if it specializes in a particular activity, such as computers or soccer. But don't include any expenses for sending your child to an overnight camp, summer school, or a tutoring program.
Medical Expenses
Some disabled spouse and dependent care expenses can qualify as medical expenses if you itemize deductions on Schedule A (Form 1040). However, you can't claim the same expense as both a dependent care expense and a medical expense. See Pub. 502, Medical and Dental Expenses, and Pub. 503 for details.
Tags: federal,form