Only the parent that the child physically lived with more than half the year can claim the Child Care Credit and EIC. The Child Care Credit is work related and is only available to allow you (and your spouse if married) to work. If the child did not live with a parent then they could work without the care so the credit is not allowed.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
