What specifically does Thomas file to report his child and dependent care expenses?

To report child and dependent care expenses, Thomas files Form 2441. This form is specifically designed to be attached to an individual's Form 1040 and is used to calculate and claim the Child and Dependent Care Credit.

Form 2441 allows taxpayers to provide details on the care expenses incurred for children under the age of 13 or for other dependents who are physically or mentally incapable of self-care. By filling out this form, Thomas can enter the amounts he paid for care, along with the specific details about the care provider, which are required to determine the eligible credit amount.

The other forms mentioned serve different purposes and are not applicable for reporting child and dependent care expenses. Form 1040 is the main income tax return form, but it does not specifically deal with child and dependent care deductions. Form 8880 relates to the Credit for Qualified Retirement Savings Contributions, while Form 1095-A provides information regarding health insurance coverage obtained through the Health Insurance Marketplace, so they would not be relevant for this aspect of tax reporting.