Child Daycare Expenses

[jenjerrod]

Can custodial parent claim daycare expenses paid by non custodial parent?

Court ordered child support is paid to custodial parent and as an agreement for paying less money to custodial parent non custodial parent pays all of daycare expenses. She is now asking for our daycare tax statement. We know we can not claim but can she?

[KatrinaB]

No, only the person who paid the day care expenses can claim them as a deduction. Please view IRS  Publication 503 for more information.