If all three attended the daycare facility every day you paid for daycare, it's fine to split it 1/3 for each child. But most likely that didn't happen. Realistically though, the difference would not be sufficient enough to make a difference anyway, since your total daycare deductible allowance wouldn't change anyway. However, if one of the dependent's for which you paid daycare expenses for was over the age of 12 on Dec 31 of the tax year, then you NEED the provider to provide what you paid for each one individually.