Claiming Dependent Care Credit

[Mimmy]

I have two children aged 3 and 4. They both attend daycare which I pay for myself. Each year, their father and I each claim one of our children (we claim the same child each year and we are not married but do live in the same household). My question is if I can claim the full amount I paid for daycare if I'm not claiming both children or if I should just claim half since the cost for each child to attend is the same?

[Carl]

Only the custodial parent that claims the child as a dependent can claim the child care credit. It doesn't matter who pays for that child care either.

[Stinkerbellkity]

You can only claim a child care credit for a child claimed as a dependent on your return.