filed by the taxpayer parallel to the filing of their Form 1040 (to determine available dependent care tax credit); and
also to be filed (with Form 1040) by Dependent Care Assistance Program (“DCAP”) participants to support income exclusion for associated reimbursements.
The 2018 form is essentially the same as the 2017 version; however, it has been updated to reflect changes on Form 1040 and the elimination of Form 1040A.