IRC section 21 allows a credit for
certain child and dependent care expenses to be claimed on Form
1040 (reduced by employer- provided day care benefits excluded
under section 129). Day care provider information must be reported
to the IRS for both the credit and exclusion. Form 2441 issued to
verify that the credit and exclusion are properly figured, and that
provider information is reported.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.