IRS Form 2441 is how you claim the Child and Dependent Care Credit, a federal credit designed to offset part of those costs. Child and Dependent Care Credit vs Dependent Care FSAMany families must choose between the credit and an FSA. Option Key Benefit Dependent Care Credit Reduces tax owed Dependent Care FSA Uses pre-tax dollarsYou can’t double-count the same expenses for both. If you paid for child care, adult dependent care, or day camps so you could work, Form 2441 is absolutely worth reviewing. IRS Form 2441 FAQ Is the Child and Dependent Care Credit refundable?