If Form 2441, Line 11 ‘CreditForChildAndDepdCareAmt’ has a value greater than zero, and Filing Status of the return is “Married filing jointly” (element ‘IndividualReturnFilingStatusCd’ has the value 2) and [ Line 3 ‘TotalQlfdExpensesOrLimitAmt’ or Line 29 ‘NetAllowableAmt’ has a value greater than zero], then Line 4 ‘PrimaryEarnedIncomeAmt’ and Line 5 ‘SpouseEarnedIncomeAmt’ must have a value greater than zero. However, if ‘PrimaryDeathDt’ or ‘SpouseDeathDt’ in the return has a value, then only one of the earned income amounts (Line 4 ‘PrimaryEarnedIncomeAmt’ or Line 5 ‘SpouseEarnedIncomeAmt’) needs to have a value greater
than zero.

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