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Caution: An individual can only be treated as a qualifying person by one taxpayer for 2024. If an individual meets the requirements
to be a qualifying person for more than one taxpayer, the taxpayer that they resided with the most nights during 2024 has the right
to claim them as a qualifying person. If the individual resided with two or more taxpayers for the same number of nights during
2024, the taxpayer with the highest federal adjusted gross income has the right to claim the qualifying person.
Physically or mentally not able to care for oneself – Persons who can't dress, clean, or feed themselves because of physical or
mental disabilities are considered not able to care for themselves. Also, persons who must have constant attention to prevent
them from injuring themselves or others are considered not able to care for themselves. Note: This is not the same qualification
for someone to be considered disabled for the earned income credit.
Qualified Expenses – These include amounts paid for household services and care of the qualifying person while you worked or
looked for work. Your work can be for others or in your own business and it can be either in or out of your home. Child support
payments aren't qualified expenses. Also, expenses reimbursed by a state social service agency or dependent care benefits that
were excluded from your taxable income or deducted on your return are not qualified expenses.
Generally, if you worked or actively looked for work during only part of the period in which you incurred the expenses, you must
figure your expenses for each day. However, there are special rules for temporary absences or part-time work. Also, if part of an
expense is work related (for either household services or the care of a qualifying person) and part is for other purposes, you have
to divide the expense. However, you don't have to divide the expense if only a small part is for other purposes. See the Form 2441
instructions and Publication 503 for more information.
Note: Some disabled spouse and dependent care expenses can qualify as medical expenses if you itemize deductions. However,
you can't claim the same expense as both a dependent care expense and a medical expense. If you treat an expense as a
medical expense for computing Wisconsin's itemized deduction credit, you cannot treat the same expense as a qualified expense
for this credit, and vice versa.
Line Instructions
Line A If your filing status is married filing separately and you meet the requirements to claim the additional child and dependent
care credit, you must check the box on line A. By checking the box, you are confirming that you meet the requirements. See
'Married Persons Filing Separately' in the Form 2441 instructions. If you meet the requirements, generally, it is to your benefit to
use the filing status head of household, married for Wisconsin instead of married filing separately.
Line B Check this box if you or your spouse was a student or was disabled during the year and you're entering deemed income
of $250 or $500 a month on line 7 or 8 of Schedule WI-2441. See 'If You or Your Spouse Was a Student or Disabled' in the Form
2441 instructions for the rules related to this election.
Line 1
Complete columns (a) through (e) for each person or organization that provided the care. You can use federal Form W-10,
Dependent Care Provider's Identification and Certification, or any other source listed in its instructions to get the information from
the care provider. If you don't give correct or complete information, your credit may be disallowed unless you can show you used
due diligence in trying to get the required information.
If you have more than three care providers, check the box above line 1 and attach a statement to your return with the required
information. In this situation, all lines on line 1 of Schedule WI-2441 must be completed with the information for the three highest
paid providers.
Due Diligence: You can show a serious and earnest effort (due diligence) by getting and keeping the provider's completed federal
Form W-10 or one of the other sources of information listed in its instructions. If the provider doesn't give you the information,
complete the entries you can on line 1. For example, enter the provider's name and address. Enter "Attachment" in the columns
for which you don’t have the information. Then, attach a statement to your return explaining that the provider didn't give you the
information requested.
Caution: Don't list an ineligible related individual as a care provider on line 1. No credit is allowed for any amount paid to your
spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. If your child (including stepchild or
foster child) provided the care, they must have been age 19 or older by the end of the year, and they can't be your dependent.
Columns (a), (b), (c), and (e) See the 2024 federal Form 2441 instructions for details. Enter the same information in the columns
for Schedule WI-2441 as is required for the Form 2441.
Column (d) Enter the code corresponding with the description below that best matches the care provider.
A – A childcare or adult day care provider with no relationship to you or your employer
B – Childcare or adult day care provided by your employer or sponsored by them
C – A relative or close acquaintance
D – An unrelated household employee
E – Other
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