Form D-2441, Child and Dependent Care Credit for Part-Year Residents, is the Government of the District of Columbia form, published by the Office of Tax and Revenue (OTR), that works out your DC child and dependent care credit for 2024 when you lived in DC for only part of the year. You use it if you file a part-year DC Form D-40 and were eligible for the child and dependent care credit on your federal return. On FillingPDF you can fill out the form online and download or print the completed PDF; the OTR publishes the original PDF, and the credit is attached to your Form D-40.
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What is D-2441?
Form D-2441, Child and Dependent Care Credit for Part-Year Residents, is the District of Columbia form on which a part-year DC resident calculates the share of the federal child and dependent care credit that the District allows for the part of 2024 spent living in DC.
The form is issued by the DC Office of Tax and Revenue (OTR). It builds on your federal return: the form tells you to calculate your federal child and dependent care credit first, and it draws figures from federal Form 2441, including the total employment-related expenses on Line 1 and the allowable federal credit on Line 9c.
The calculation runs in five lines. You compare the expenses paid while you were a DC resident (Line 2) with your total 2024 expenses (Line 1) and divide to get a decimal (Line 3). You multiply your allowable federal credit by .32 to get the DC full-year credit (Line 4), then multiply that amount by the Line 3 decimal to get the DC part-year credit (Line 5).
Page 1 also lists the qualifying dependents for whom you claimed expenses on federal Form 2441. Page 2 lists the people or organizations that provided care during 2024 so that you could work or look for work, and totals what you paid them on Line 6.
The result goes on Line 21 of Form D-40, and the form must be attached to that return. It is not a stand-alone return and it is not a property tax form.
Who needs to file D-2441?
You use Form D-2441 if you meet all three requirements printed under "Before you begin":
- You are a part-year resident of DC.
- You are filing a part-year DC Form D-40 return.
- You were eligible to claim the child and dependent care credit on your federal return.
If any of the three does not describe you, the form states you may not use it. The form is built around your federal Form 2441: you list every qualifying individual for whom you claimed expenses on that federal form, and every person or organization that provided care in 2024 so that you could work or look for work.
The form is completed by the taxpayer named on Form D-40; it prints your name as shown on Form D-40 and your taxpayer identification number (TIN) at the top. It does not describe a separate representative or signature block, because it travels as an attachment to the D-40.
The OTR page for the form lists it as the 2024 D-2441 (Fill-in), so it applies to the 2024 tax year.
When to file D-2441
You complete Form D-2441 when you prepare your part-year DC Form D-40 for 2024, because the form says to attach it to that return. It has no separate due date printed on it, so it is submitted whenever the D-40 is filed.
Start with your federal return: the form says to calculate your federal child and dependent care credit first, since Lines 1 and 4 use amounts from federal Form 2441. Have the dates you were a DC resident in 2024 ready as well, because they are entered at the top of the DC credit section. For any deadline that applies to Form D-40, check the D-40 instructions or the OTR.
Documents you need
- Form D-40: the part-year DC return to which Form D-2441 must be attached; the Line 5 credit is entered on Line 21 of that return.
- A written statement with the same information as the dependents section, only if you have more than four qualifying dependents to list.
- Figures from your federal Form 2441, including total expenses on Line 1 and the allowable credit on Line 9c, which you enter on Lines 1 and 4 of this form.
How to fill out D-2441
Calculate your federal credit first
Before you begin, figure your federal child and dependent care credit on federal Form 2441. Confirm you are a part-year DC resident filing a part-year Form D-40 and were eligible for the federal credit.
Enter your name and TIN
At the top of page 1, enter your name as shown on Form D-40 and your taxpayer identification number (TIN). The form asks for CAPITAL letters in black ink and for blank lines where nothing applies.
List your qualifying dependents
For each qualifying individual for whom you claimed expenses on federal Form 2441, enter first name, M.I., last name, TIN, relationship to you and date of birth (MMDDYYYY). Add the dates the person lived in your household, from MMDDYYYY to MMDDYYYY.
Add extra dependents if needed
The form has room for four dependents. If you have more, attach a statement with the same information for them.
Enter your DC residency dates
In the DC credit section, enter the dates you were a DC resident in 2024, From and To, in MMDDYYYY format.
Enter total expenses on Line 1
Enter your total 2024 employment-related dependent care expenses from federal Form 2441, Line 1, or the total expenses paid from page 2, Line 6 of this form. Round cents to the nearest dollar.
Enter DC-resident expenses on Line 2
Enter the employment-related dependent care expenses you paid in 2024 while you were a DC resident. Leave the line blank if the amount is zero.
Divide to get the Line 3 decimal
Divide the Line 2 amount by the Line 1 amount. The result is a decimal, for example 0.55.
Figure the full-year credit on Line 4
Multiply your allowable federal credit, from federal Form 2441, Line 9c, by .32 and enter the result.
Figure the part-year credit on Line 5
Multiply the Line 4 amount by the Line 3 decimal. Enter the Line 5 amount on Line 21 of Form D-40.
Complete the care provider list
On page 2, enter your last name and TIN, then list each person or organization that provided care during 2024 so you could work or look for work. For each, give name, from and to dates, address, TIN, amount paid, city, state, ZIP code and, if an individual, the relationship to you.
Total expenses and download
Add the amounts paid and enter the total on Line 6. Review every entry, then download or print the completed PDF from FillingPDF and attach it to your Form D-40.
How to submit D-2441
Form D-2441 has no filing channel of its own: it says "ATTACH THIS FORM TO YOUR FORM D-40," so it is submitted together with your part-year Form D-40 by whatever method you use to file that return.
- Attach to Form D-40. Put the completed D-2441, both pages, with your D-40. Enter the Line 5 amount on Line 21 of Form D-40.
- If you complete it on paper. The form asks you to print in CAPITAL letters using black ink and to leave blank any line that does not apply.
- Additional dependents. If you have more than four qualifying dependents, attach a statement with the same information for the others.
The form prints no mailing address, portal or appointment rule. For where and how to file Form D-40, see the D-40 instructions or the Office of Tax and Revenue website at otr.cfo.dc.gov. FillingPDF lets you fill out and download the PDF; submission follows the channels that apply to your Form D-40.
Common mistakes to avoid
- Starting Form D-2441 before calculating your federal child and dependent care credit; the form says to do that first, and Lines 1 and 4 depend on federal Form 2441.
- Using the form when you are not a part-year DC resident filing a part-year Form D-40, or when you were not eligible for the federal child and dependent care credit.
- Not attaching Form D-2441 to your Form D-40; the form says it must be attached.
- Listing only four dependents when you have more, without attaching a statement with the same information for the others.
- Entering zero on a line instead of leaving it blank; the form says that if an amount is zero, leave the line blank.
- Entering cents instead of rounding to the nearest dollar, as the form instructs.
- Writing the Line 3 result as a percentage instead of a decimal, such as 0.55.
- Writing dates without the MMDDYYYY format the form prints for birth dates, residency dates and care periods.
- Forgetting to carry the Line 5 credit to Line 21 of Form D-40.
Frequently asked questions
What is Form D-2441 used for?
Form D-2441 is the DC Office of Tax and Revenue form that part-year DC residents use to figure their 2024 child and dependent care credit. It prorates the credit, which is based on the federal credit, by the share of expenses paid while you lived in DC.
Who can use Form D-2441?
You can use it only if you are a part-year DC resident, you are filing a part-year DC Form D-40 return, and you were eligible to claim the child and dependent care credit on your federal return. If any of those does not apply to you, the form says you may not use it.
Where does the Form D-2441 credit go on my return?
Enter the Line 5 amount, the DC part-year dependent care credit, on Line 21 of Form D-40. The form also says to attach Form D-2441 to your Form D-40, so it is filed with the return rather than on its own.
How is the DC part-year credit calculated?
Multiply your allowable federal credit, from federal Form 2441, Line 9c, by .32 (Line 4). Then multiply that by the decimal on Line 3, which is your expenses paid while a DC resident (Line 2) divided by your total expenses (Line 1). The result is Line 5.
Is Form D-2441 a DC property tax form?
No. It is not a DC property tax form. Form D-2441 is a credit calculation for part-year residents that you attach to your income tax Form D-40, and it reports dependents and care providers rather than property. For property tax matters, contact the Office of Tax and Revenue.
What if I have more than four dependents?
Attach a statement with the same information for the additional dependents. The form has space for four qualifying individuals, each with TIN, relationship, date of birth and the dates they lived in your household.
Do I calculate my federal credit before filling out Form D-2441?
Yes. The form says to first calculate your federal return child and dependent care credit. Line 1 can come from federal Form 2441, Line 1, and Line 4 uses your allowable federal credit from Line 9c of that form.
Can I fill out Form D-2441 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form with the OTR; you submit it by attaching it to your Form D-40.
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