I pay for both my kids summer camp tuition, but only claim 1 per my divorce. Can I use the full amount? can travel cost to get them back to me for visitation?

[gpkozmp02]

My kids live in Germany with my ex and I have visitation during the summers.

[bine22 · Accepted solution]

If the children live more than half the year with the other parent, you cannot claim any dependent care costs. You can only claim the child tax credit and dependency exemption for the one child you are claiming.

[gpkozmp02]

So there is nothing else I can claim for spending the money on day care or child care?

[bine22]

no, those expenses can only be claimed by the custodial parent (physical custody of more than 6 months)

[macuser_22]

You can only claim child care if the care was necessary so that you could work.  If the child did not live with you at the time the care was given it cannot be claimed since you did not need it so that you could work.   If the child did not physically live with you more than 1/2 the tax year then child care can not be claimed at all.  (The EIC credit also required that the child physically live with you more than 1/2 the tax year).

[Opus 17]

You can't claim the children as dependents without a signed release form or a qualifying divorce order.  Even then, the dependent care credit is only available to the parent with majority custody.  And even then, summer camp is not eligible for the day care credit unless it is a day camp and unless one of the reasons that you paid for the camp is to provide care so you could work.  Sleepover/overnight camps never qualify. .

[gpkozmp02]

In my divorce decree it states that I am allowed to claim my oldest child.  As for the camp, it is so I can go to work.  I work nights and I sleep while the kids are at camp.

[TaxGuyBill]

As the others mentioned, only the Custodial Parent can claim the Dependent Care Credit.  Sorry.

[Opus 17]

There are 5 tax benefits of a dependent (not counting college credits): dependent exemption, child tax credit, dependent care credit, qualify for head of household, qualify for earned income credit.

Only the dependent exemption and the child tax credit can be transferred to the non-custodial parent by divorce decree or release form.  The other 3 benefits always and only go to the custodial parent.

As a practical matter, the IRS has no way to check unless there is a conflict.  So if you and the other parent both want to pretend you were the custodial parent, you probably won't get caught.  Or if your ex does not file a US tax return, and you claim the child lived with you all year, you might not get caught.  But if you do get caught, you will owe the back tax, interest, and a substantial penalty for intentionally filing an inaccurate return.

[macuser_22]

"In my divorce decree it states that I am allowed to claim my oldest child." Claiming the child means being able to claim the child as a dependent which is limited to the tax exemption.  Other credits such as the EIC and child care credit are separate and require that the child physically lived with you more than 1/2 the year.  That is Federal tax law and a divorce decree cannot override tax law.  The most that a divorce decree can give you is the exemption, the other credits depend on meeting the tax law requirements.

[TomD8]

One other side aspect to your question: summer camp expenses are eligible for the child and dependent care credit only if the camp is a day camp.  Expenses for overnight camps do not qualify.  But only the custodial parent can claim.

[gpkozmp02]

TomD8, okay thank you, but would I be able to claim the price I paid for both of them or would I need to have the reciept?

[TaxGuyBill]

As the Noncustodial parent, you can not claim ANY child care expenses.

[macuser_22]

I don't know how many ways we can tell you the same thing:  If your child did not *BOTH* live with you more than half the year (183 nights or more) *AND* lived with you during the time any qualified child care was given, then you cannot claim ANYTHING.

From what you posted "My kids live in Germany with my ex and I have visitation during the summers" then that does not meet the half year test so NOTHING can be claimed for child care at all (even if the child care was the type of care that would qualify - overnight summer camp does not).