Can I claim daycare and not have a dependent

[stab0918]

Can I claim the $3500 I paid for daycare on my w2 if my daughters dad claims her as a dependant ?

[Texas Roger · Accepted solution]

Do you and the father live apart? If so, the child tax benefits can be split. For divorced or separated parents or parents who live apart, the custodial parent, if eligible, or other eligible person who the child lived with for more than half the year, can claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 

The non-custodial parent, if allowed by divorce decree or consent of the custodial parent on form 8332 or similar signed statement, can claim the dependency exemption and child tax credit. For post-2008 divorce decrees or agreements, form 8332 or similar signed statement is required. The child tax benefits cannot be split any other way.

So whoever the custodial parent is can claim the daycare expenses for credit if the custodial parent claims the child as a qualifying child for those tax benefits. The non custodial parent can claim the dependency exemption.