how do I claim child care for summer camp for my dependent child I don't claim as a dependant

[biggxj]

My ex and I have a 50/50 custody and parenting time agreement, and our divorce agreement states that I claim my son as a dependent until he is 18, and my ex claims our daughter until our son is 19, at which time we start alternating who claims her (me first).  We both pay for both kids to attend summer day camp for the days that they are with each of us, so I'm wondering how I claim child care for the summer for my daughter who is 11, but is claimed as a dependent on my ex's taxes.  I am in the "child and dependent care credit" section, and it is really only allowing me to put down my son...who is 13, so I don't think I can claim his summer camp/child care expenses for last year.  Please advise.

[Bsch4477]

Understand that the IRS pays no attention to divorce agreements but has its own rules. The primary rule is that the custodial parent- -the one with whom the child spends the most nights- -gets to claim  the child with all of the tax benefits. In your case you both would agree that one child spent more nights with one parent and the other child with the other parent. In that case each of you claims one child and is entitled to the child tax credit, earned income credit, childcare credit and can file as Head of Household if otherwise qualified. Now if the children truly spend the majority of time with one parent, that parent only is the custodial parent. In that case the custodial parent can give the other parent form 8332 so the non custodial parent can claim that child. The non custodial parent can then claim child tax credit but the benefit of the earned income credit, child care credit and right to file Head of Household if otherwise qualified stays with the custodial parent even though the other parent claims the dependency. 

Let us know if any of this is unclear. 

[biggxj]

we have 50/50 custody/parenting time...so we have equal time with both children.  

[biggxj]

if the IRS pays no attention to divorce agreements, then why does TT ask if "Do you have a custody agreement?"

[Bsch4477]

The IRS would then consider the parent with the higher AGI to be the custodial parent. The other parent could be given the claim for dependency by 8332 but that other parent could only get child tax credit and none of the other credits. I suggested you agree that one child spent more nights with one parent so that each parent could get the full benefits of claiming one child in keeping with the spirit of your agreement. 

[Bsch4477]

If there is a custody agreement the IRS will be looking for form 8332 if applicable. 

[biggxj]

we've never filled out an 8332 before, and we've each claimed the child outlined in the agreement, each claimed HOH, I assume each received the child tax credit, and previously (before either child was 13 y.o.) submitted the summer camp expenses as child care expenses and received credit for it.  I guess I don't understand if an 8332 is REQUIRED, or just suggested since we've never done one, and haven't had any issues.

[Bsch4477]

Great. The IRS is assuming that each of you is the custodial parent of the child you are claiming. Your original post asked why one parent couldn’t get child care credit for both children. You can’t get child care credit for a child if you aren’t the custodial parent. So each of you claims that credit for the child you are claiming as the custodial parent. 

[biggxj]

the original post was referring to specifically being able to "write off" or get a deduction for the summer day camp fees which are being treated as child care costs...

[Bsch4477]

This is what confused me:

I'm wondering how I claim child care for the summer for my daughter who is 11, but is claimed as a dependent on my ex's taxes. 

The answer is you can’t since the other parent is filling as if they were the custodial parent. So only that parent can claim that benefit. 

[biggxj]

Ok...that's a bit ridiculous, but alright.  Why is it then that I can deduct medical expenses for both children (assuming that I itemize), yet I can't deduct child care that I pay for,except for the one child that I claim as a dependent?  That's stupid.  Both children stay with me...I feed, cloth, and house both children, yet I cant deduct the child care cost for both children when they are in my care?  That's ridiculous.  No wonder everyone hates the IRS.

Thanks for the information!

[Bsch4477]

If the kids live with you then you are by definition the custodial parent and can claim child care expenses for both kids. You put both kids on your return but say someone else is claiming one of them and you gave that person a signed 8332 allowing the other parent to claim that child. 

Our confused seems to be the definition of custody.  The IRS only looks at nights with a parent to determine the custodial parent regardless of the amount of split custody in the divorce agreement.