Married filing separately. Wife is claiming daughter. I had $2,500 deducted from my payroll for DC expenses. Can I claim these expenses if I don't claim my daughter?

[hornbymd]

I had $2,500 deducted from my payroll for dependent care expenses, which was reimbursed for qualifying expenses.  We are married filing separately, if my wife claims my daughter, do I have to pay a penalty for my deduction?  I am trying to enter this into Turbo Tax and they will not allow me to enter my child in this field since they are not being claimed as a deduction, so I just wanted to verify.  Thanks.

[Irene2805]

Generally, you may not take the deduction for child and dependent care if your filing status is married filing separately.  However, see the What’s Your Filing Status? section of Pub. 503  (p. 😎 for exceptions.  

For more information, see IRS Pub 503  Child and Dependent Care Expenses,