I have a family. The wife's W-2 is $64229 the husband has a W-2 for $11040 and a Sch F loss <$11017>. The couple paid $1620 for childcare to a qualified childcare facility. When we process the childcare pmt the family is getting a child care credit of $5. This is based on $23 of earned income for the father @ 20% which is based on the childcare qualified expenses being calculated @ $1597 as per line 2 page 1 of the 2441. Don't understand why basically the childcare expense would be disallowed. In order to do the farming and have the $11017 loss they had to place the child in daycare. Is there s sensible explanation?