Child support payments are never deductible.
The non-custodial (by IRS definition) parent CANNOT claim the Child and Dependent Care Credit, either in whole or in part.
"we don't care who has our child per day a year"
No, but the IRS does care - because that's how they determine which parent is the CUSTODIAL parent.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
