Can my ex claim our daughters child care expenses even if I am the one claiming her as a dependent on my return and she's claiming our son who didn't go to daycare?

jen-blouin — Thu, 06 Jun 2019 05:29:56 GMT

Legally divorced with 2 kids. Our divorce decree states I claim our daughter, she claims our son. However, I was custodial parent more than 1/2 the yr, then per the courts, my ex became custodial parent for the remainder of the year (5 mths). In which then our daughter started attending daycare that my ex paid for.

See “Children of divorced or separated parents or parents...

macuser_22 — Thu, 06 Jun 2019 05:29:57 GMT

See “Children of divorced or separated parents or parents who live apart” in IRS Pub 17 for full information.

https://www.irs.gov/publications/p17/ch03.html - en_US_2015_publink1000170877

There is no such thing in the Federal tax law as 50/50, split, or joint custody. The IRS only recognizes physical custody (which parent the child lived with the greater part, but over half, of the tax year. That parent is the custodial parent; the other parent is the noncustodial parent.)

Who can claim the exemption and credits depends on who is the custodial parent. (By the IRS definition of custodial parent for tax purposes - this is not the same as the custody that a court might grant.).

The test that the IRS uses to determine the custodial parent is where the child lived for more than 1/2 (or greater part) of the year. The IRS will go so far as to require counting the nights spend in each household - that person is the custodial parent for tax purposes (if exactly equal and more than 183 days - The custodial parent is the parent with the highest AGI, if less than 183 days then neither parent has custody). And yes they are that picky.

See Custodial parent and noncustodial parent under the residency test in Pub 17

https://www.irs.gov/publications/p17/ch03.html - en_US_2015_publink1000170891 )

Only the Custodial parent can claim: (Child would be listed as non-dependent EIC & CC only)

-Head of Household

-Earned Income Credit

-Child Care Credit

The non custodial parent can only claim: (Child would be listed as dependent)

-The Exemption

- The Child Tax Credit

See Special rule to divorced or separated parents (or parents who live apart).

https://www.irs.gov/publications/p17/ch03.html - en_US_2015_publink1000170897

topic Can my ex claim our daughters child care expenses even if I am the one claiming her as a dependent on my return and she's claiming our son who didn't go to daycare? in Deductions & credits

Can my ex claim our daughters child care expenses even if I am the one claiming her as a dependent on my return and she's claiming our son who didn't go to daycare?

See “Children of divorced or separated parents or parents...