Can I claim the afterchool fee if I am Not claiming my child ?

[DianeW777]

It depends. If you are the custodial parent you may still be able to take the child and dependent care credit.

Child of divorced or separated parents or parents living apart. Even if you can't claim your child as a dependent, he or she is treated as your qualifying person if:  (IRS Publication 503)

• • The child was under age 13 or wasn't physically or mentally able to care for themselves; 
• • The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year; 
• • The child was in the custody of one or both parents for more than half the year; and 
• • You were the child's custodial parent. The custodial parent is the parent with whom the child lived for the greater number of nights in 2024. 

If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. For details and an exception for a parent who works at night, see Pub. 501. The noncustodial parent can't treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents.

• The Ins and Outs of the Child and Dependent Care Credit

[elgc1987]

I am claiming my son this year but I only have him 40 percent of the time while she has him the remaining 60%. My sons mother just informed me that I am unable to claim the after school expenses as she has him for the majority of the time. I thought only the parent that was claiming the child was able to claim those after school fees.  I read something in the IRS website but I still would like to guidance wether I can use the information or no. 

[Vanessa A · Accepted solution]

No.  If you are the non custodial parent you cannot claim the Child and Dependent Care Credit.  This is only allowed for the custodial parent. 

As the non custodial parent, you are eligible to claim only the Child Tax Credit.  The rest of the credits go to the custodial parent.