"But, the custodial parent may count the money paid by the non-custodial parent in calculating the child care credit for herself. The general rule is that a taxpayer must actually make the payment (as well as be legally liable to pay it) to get the deduction. However, there is a recent tax court ruling that seems to say that you can take the deduction even if he was the one that actually paid it under the theory that his paying the expense is just another form of child support and it was your money that paid for it. "
This is what is says above, so if the custodial is claiming the money that the non-custodial parent paid is says in theory that is would be considered child support. hence why I asked if they would claim it as child support.
