You can only claim child care if the care was necessary so that you could work. If the child did not live with you at the time the care was given it cannot be claimed since you did not need it so that you could work. If the child did not physically live with you more than 1/2 the tax year then child care can not be claimed at all. (The EIC credit also required that the child physically live with you more than 1/2 the tax year).
**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.**
