Divorce

[Jennythemom7]

My husband and I are divorced. I am the custodial parent and agree to alternate the child tax exemption, does this mean I need to alternate the dependent care credit as well?

[dsoile]

Hello Jennytehmom7

Based on your statement, even though you and your ex have a custodial agreement in which you alternate tax years to claim the Child Tax Credit, the Child and Dependent Care Credit goes to the custodial parent, even if non-custodial parent is entitled to claim child as dependent under special rules pertaining to divorced or separated parents during a particular tax year.