How do I enter daycare expenses I paid if I don't claim child as dependent?

[xmasbaby0]

Only the custodial parent can claim the daycare expenses to get the child and dependent care credit.  

Are you the custodial parent?  Do you have an agreement with the other parent to allow the other parent to claim them--due to divorce or that you live apart and share custody?  Did one of you sign a Form 8332?

If there is a signed 8332 then the custodial parent retains the right to file as Head of Household, get earned income credit and the childcare credit.  The non-custodial parent gets the child tax credit for children under the age of 17.

As far as the IRS is concerned, the custodial parent is the one with whom the child spent the most nights during the tax year--at least 183 nights.

[dsimonson21]

We were never married. We have not signed form 8332. We have a custody agreement now but did not have one at the time this was return was filed and I have paid all daycare expenses since child was born up until this point. we both file single status and mother has claimed child on her returns every year. 

[dsimonson21]

We live apart and have a shared custody agreement. 

[xmasbaby0]

@dsimonson21 "Shared custody" or not---the child spent more than half the time at one parent's home than the other.   If the child spent at least 183 nights with you then you can claim the childcare credit.  If the child did not spend at least 183 nights with you, you cannot get the childcare credit.  The IRS cares about physical custody.

[Carl]

When dealing with the IRS, what any decree or custody agreement may say does not concern the IRS. The IRS has their own rules concerning who the custodial parent is. Those rules can only be over-ridden by a federal judge. Since a federal judge does not deal with divorce, separation or custody matters I feel confident in saying that will never happen.

Basically, the custodial parent is the one with whom the child lived for 183 or more nights of the tax year. Those nights do not have to be consecutive either.

The custodial parent can allow the non-custodial parent to claim the child, if that custodial parent signs IRS Form 8332 giving the non-custodial parent the right to claim them. However, even with a signed 8332 there are certain things as outlined by other posts in this thread that the custodial parent still claims, and the non-custodial parent can not claim even with a signed 8332.