If you paid someone to care for your child or other qualifying person so you (and your spouse if filing a joint return) could work or look for work in 2005, you may be able to take the credit for child and dependent care expenses. You (and your spouse if filing a joint return) must have earned income to take the credit. But see Spouse Who Was a Student or Disabled on page 3. If you can take the credit, use Form 2441 to figure the amount of your credit.

  If you (or your spouse if filing a joint return) received any dependent care benefits for 2005, you must use Form 2441 to figure the amount, if any, of the benefits you may exclude from your income on Form 1040, line 7. You must complete Part III of Form 2441 before you can figure the credit, if any, in Part II.