What is meant by “dependent care benefits” (Box 10 of Form W-2)?
Dependent care benefits are amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked. They also include the fair market value of care in a day-care facility provided or sponsored by your employer. Dependent care benefits include amounts placed into a flexible spending account under a salary reduction arrangement if the benefit provided was day care. If you have an amount in Box 10 of the Form W-2 (PDF), you must complete Form 2441, Child and Dependent Care Expenses (PDF) when you file the Form 1040. If you file the Form 1040A (PDF), complete Schedule 2.
