"special rule" for MFS in Form 2441

[Greta]

Couple stopped living together Oct 8, 2021. In smart Box for MFS, just under line 18 of Form 2441, for mother of child with $5000 in child care expenses: If I check the box for special rules ("not considered unmarried"), client gets the 50% credit. Otherwise, she gets nothing. Where do I find this special rule?

[Just-Lisa-Now- · Accepted solution]

If you check this box, then hit the little yellow ? on the toolbar, I think it explains it....it has to do with living together I believe.  Im in a CP state, so very rare that we file MFS, Im not up on how it works, sorry.

[Greta]

Thank you for directing me to the ? in the toolbar. I had never noticed it there! Great tool to know. I believe my client cannot claim the child care credit because the couple did not live apart during the last six months of 2021.

[Just-Lisa-Now-]

It comes in handy, put your cursor on the line or checkbox that you want to know more about and use the ? button.