If my wife was homeschooling one child due to the pandemic and the other child was in a church preschool, is the preschool tuition deductible same as if she worked?

[Ducky7]

I know preschool tuition is deductible if it allows a spouse to work or look for work, I would think if she is forced to homeschool one child while the other one is in preschool, that would be a similar situation?

[xmasbaby0]

Sorry--no it is not.   In order to get the childcare credit you have to show income for both spouses on a joint return.   Home schooling a sibling is not an exception that allows a stay at home parent to get the childcare credit.