My ex and I split daycare. I claim our daughter per our divorce. We paid $5710 total. I paid $3492

[cblom2020]

I am divorced and my ex and I are expected to split daycare expenses. I claim our daughter and he claims our son. We paid $5710 collectively for our daughter’s daycare. My son doesn’t attend daycare. I personally paid $3492 and the ex paid $2218. When I type in the childcare costs, do I say it cost $5710 or just the $3492 I personally paid as that was my cost?

[xmasbaby0]

Only the custodial parent can use the childcare 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 18

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.

[Opus 17]

The child and dependent care credit can only be used by the custodial parent.  This is the parent who had the children more than half the nights of the year.

The non-custodial parent can't even claim one of the children as a dependent unless the custodial parent gives them a signed form 8332 dependent release.  If you are the non-custodial parent and you indicate you have a form 8332 for your daughter, turbotax won't even let you claim day care expenses because that credit can never be transferred to the non-custodial parent.

If you are the custodial parent, and had custody of your daughter more than half the nights of the year, then you can claim the credit.  You can definitely claim the $3492 that you personally paid.  You might be able to claim the full $5710 on the theory that the money was child support to you, and then you paid the provider.  This would be risky if audited and would depend on the mood of the specific auditor on that specific day.  It's technically wrong, but sometimes they can let something slide if it meets the intent of law, which is to allow you to work. (It would be better if you paid the full amount to the provider and your ex reimbursed you.)

[cblom2020]

Based on our life circumstances, a long term restraining order is in place which means paying me directly would violate the terms of the injunction. 

[Critter-3]

He could pay the day care directly if he cannot mail you (or a friend/family member)  a check.

[TomD8]

"He could pay the day care directly if he cannot mail you (or a friend/family member) a check."

In which case you would only claim the $3492 on your tax return.  You can't claim an expense that you didn't pay.

[Hal_Al]

I agree with Opus17, you might be able to claim the full $5710 on the theory that the money was child support to you. This position is supported by tax court case.  This, of course,  assumes you are the custodial parent. 

There is a special rule in the case of divorced & separated (including never married) parents. When the non-custodial parent is claiming the child as a dependent/exemption/child tax credit; the custodial parent is still allowed to claim the same child for Earned Income Credit, Head of Household filing status, and day care credit. This "splitting of the child" is not available to parents who lived together at any time during the last 6 months of the year; then only one of you can claim the child for any tax reasons. The tax benefits may not be split in any other manner.

Note in particular that the non-custodial parent can never claim the Earned Income Credit, Head of Household filing status or the day care credit, based on that child, even when he is claiming the dependent.