TTB 11-1 states a reduction in the credit but not an entire phase out. In my client's case their AGI is the max on the chart or $150K, paid $200 (out of pocket) for child care (+ $800 on box 10 of W-2 which was not entered on form 2441) thus the chart says still .20 of the exps as credit but is that reduced by other credits my client received? Some how I dont think I have this correct.