"The 2021 form has been revised to include an attestation of eligibility for the refundable DCTC; the phaseout schedule for qualified expenses incurred and paid in 2021 that are considered in determining the 2021 credit; separate reporting of the credit for 2020 expenses paid in 2021; and separate lines for refundable and nonrefundable credit amounts. The DCAP portion of the 2021 form reflects the increased maximum DCAP reimbursement amounts and requires disclosure of DCAP amounts forfeited or carried over." [Also available: IRS Instructions for 2021 Form 2441]