Can both parents claim the childcare deduction if they split the cost 50/50? The parents rotate the child standard deduction every other year.

[DianeW]

The child care credit is only available for the parent that is considered the custodial parent, in other words, the parent where the child resides for more than half the year.  

The noncustodial parent is not allowed to take the child care credit as well as several others such as the earned income tax credit.