Claiming Childcare

[Victoria230]

My ex-husband  gets to claim our son on taxes; however I paid for half of his daycare for 2016. How do I go about claiming that $ spent even though I'm not claiming the child?

[Texas Roger · Accepted solution]

Whoever is the custodial parent that the child lived with more than half the year is the one who can claim child care expenses paid for child and dependent care credit. Here is how you and the other parent should be claiming the child tax benefits on your tax returns:

For divorced or separated parents or parents who live apart, the custodial parent, if eligible, or other eligible person who the child lived with for more than half the year, can claim head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. The non-custodial parent, if allowed by divorce decree or consent of the custodial parent on form 8332 or similar signed statement, can claim the dependency exemption and child tax credit. For post-2008 divorce decrees or agreements, form 8332 or similar signed statement is required. The child tax benefits cannot be split any other way.

[bknauf777]

Thank you. Very helpful.  I should have noted that we are in Illinois, where in 2015 they got rid of the concept of "custody" in favor of shared parental responsibility.  Neither of us have "custody," we each have 50/50 time with the kids and split costs.  Per our decree, she is to claim the kids as dependents on even years, and I will on odd years. This, being 2016 tax year, she claims them as dependents, but just trying to understand if I could claim the dependent care that we share costs for this divorce year, if it ends up more beneficial for both of us (we are splitting tax pain or gain this year only) on my return this year than on her's.