@turbousvi - That is incorrect, The parent who the child doesn't live with would claim the child as a dependent and the *child tax credit*, not the child care credit. (And for 2018-2025 there no longer any exemption.)
See: <a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p501#en_US_2018_publink1000220904">https://www.irs.gov/publications...>
[quote from pub 501]
If statements (1) through (4) are all true, only the noncustodial parent can:
- Claim the child as a dependent, and
- Claim the child as a qualifying child for the child tax credit or the credit for other dependents.
However, this doesn’t allow the noncustodial parent to claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, the earned income credit, or the health coverage tax credit. See Applying the tiebreaker rules to divorced or separated parents (or parents who live apart) , later.
[end quote]
**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.**
