If I claim my 3 children, can their father claim the child care costs?

[SweetieJean]

Do they live with you, or with him?

[Texas Roger]

The parent who is the custodial parent that the children lived with more than half the year is the one who can claim child care expenses for child and dependent care credit. The custodial parent must claim the children as qualifying children on their tax return. The status in Personal Info under dependents will either say dependent or EIC or Care Credit only.

[BobB7]

If the father doesn't live with you and the kids, the only way he can get any income tax relief is for you to give him written permission to claim one of the children as a dependent.  That would save him tax but it would cost you.  In any event, YOU can claim the child care credit, though.

[Texas Roger]

If she is the custodial parent who the child lived with more than half the year and the child did not live with the other parent more than half the year, she can't "give away" the qualifying child benefits of earned income credit and child care credit to the other parent. She can relinquish the dependency exemption and child tax credit to the other parent but not the child care credit and EIC.

[BobB7]

Agreed.