Me, my son, and ex lived together Jan-June. He is the custodial parent June-Dec, I have my son on weekends, total over 7months. I paid all daycare costs. Can I claim DC?

[sayleramy]

Can I claim daycare expenses? We were not married.  The parenting plan states he claims him due to the best tax break.  However, can I claim the costs I paid in child care?

[Coleen3 · Accepted solution]

The qualifications for claiming the credit are below. the one that seems most applicable in this situation is:

To be your qualifying child, a child must live with you for more than half the year and meet other requirements. Also, as it says below, they must be your dependent.

If your ex lived with him from January-June and then continued to be his custodial parent from June-December, it appears that he lived with your child for the entire year.

A qualifying person is:

1. Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later),

2. Your spouse who wasn't physically or mentally able to care for himself or herself and lived with you for more than half the year, or

3. A person who wasn't physically or mentally able to care for himself or herself, lived with you for more than half the year, and either:

   1. Was your dependent, or

   2. Would have been your dependent except that:

      1. He or she received gross income of $4,050 or more,

      2. He or she filed a joint return, or

      3. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2016 return.

Dependent defined.   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. To be your dependent, a person must be your qualifying child (or your qualifying relative).

Qualifying child.  

 To be your qualifying child, a child must live with you for more than half the year and meet other requirements.