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Spouse who was a student (Form 2441)

Per the Form 2441 Instructions, the IRS considers your spouse as having worked and earned income for each month or part of a month that they were a student. Your spouse's earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in the current tax year).
If your spouse also worked during that month, use the higher of $250 (or $500) or the actual earned income for that month. In the same month, if both you and your spouse were students, only one of you can claim to have earned income for that month.
To enter an amount for Form 2441, Line 5, follow these steps.
  1. Go to the
    Cr
     screen, in the
    Credits
     folder.
  2. Calculate and enter the amount of earned income in the
    Earned income for credit, if student or disabled (Force)
     field for the Taxpayer and/or Spouse.

This article applies to:

  • Product: UltraTax CS
  • Return type: 1040 Individual
  • Subject: Education
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