Getting audited for child dependent care expense for Wisconsin tax return.

[shirleyhe4461b]

I claim my son as dependent on odd years and my ex husband claims him on even years. For Federal tax, for the even years I don't claim my son as dependent, I can still deduct child expenses. For Wisconsin tax return, the child expense deductibles just get automatically transferred from Federal tax to Wisconsin tax form. Now I am getting audited as it seems for the years I don't claim child dependent, I can't deduct child expenses for Wisconsin apparently. Is there an error in Wisconsin tax software that should not have transferred the child expense deduction from federal tax to Wisconsin for the years I have no child dependent?

[TomD8]

The Child and Dependent Care Credit can be taken only by the custodial parent, regardless of which parent claims the child as a tax dependent.  The custodial parent is the parent with whom the child spent the greater number of nights during the tax year.

In order to claim the Credit, the custodial parent must provide the child care provider's name, address, and SSN or EIN.

It sounds like Wisconsin is asking you for proof that you were the custodial parent in the year(s) in which you claimed the Child and Dependent Care Credit, and for the required identifying information about the child care provider(s).  They are also requesting proof that you actually made the payments.

[Lisa995]

Agreed, page 2 of that letter explains what you need to provide to them.