@mariamirabela
You are answering a very old discussion, you may want to post your question as a new question to give specific details to your situation.
The shortest possible answer is, only the parent who has custody more than half the nights of the year can claim the tax credit for child and dependent care expenses or use a flexible spending account (FSA) to pay for child care. That tax benefit cannot be waived, transferred, or shared with the other parent even by a court agreement.
