In order to claim childcare credit, you must claim the child as a dependent.
Special rules for children of parents who are divorced, separated, or living apart
Even if you can't claim your child as a dependent, he or she is treated as your qualifying person if:
- The child either:
- Was 12 or under or wasn't physically or mentally able to care for himself or herself
- Received over half their support during 2018 from one or both parents, who are divorced under a decree of divorce, legally separated under a decree of separate maintenance or written separation agreement, or lived apart from July 1 through December 31 of 2018
- 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 2018. If the child was with each parent for an equal number of nights, generally the custodial parent is the parent with the higher adjusted gross income. The noncustodial parent can't treat the child as a qualifying person (and therefore, cannot claim this credit) 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.
[Edited 3/26/19 | 9:40 pm est]
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