Does youth hockey and gymnastics count as after school child care

[fishinginak]

I have one Child plays hockey

And daughter does gymnastics

[georgesT]

It depends. To claim after-school expenses, the child or dependent must be age 13 or younger. You must be the custodial parent. . All expenses must be incurred so that you could work, look for a job or go to school full-time. If you are married, your spouse must also meet the same work requirements.

Although divorced parents may alternate claiming children as dependents, this credit is strictly reserved for the custodial parent.

[Emilymc73]

My child is a competitive gymnast, under age 13. She attends gymnasts 14 hours a week. I’m divorced, filing as head of household.  I claim child as dependent for tax purposes. I work part time and only occasionally work when she is in gymnastics. I am there watching most of the time. Can I claim an after school care tax deduction? Please explain why or why not. 

[xmasbaby0]

@Emilymc73 

You wrote:

"I work part time and only occasionally work when she is in gymnastics. I am there watching most of the time."

The child care credit is a credit people get when they pay for child care so they can work.  Why would you expect a credit for time when you are sitting in the same place with your child while the child takes a gymnastics class?  The child care credit was not intended as a method of subsidizing your child's extra curricular activities.

https://ttlc.intuit.com/questions/1900643-what-is-the-child-and-dependent-care-credit