Yes, the child care credit can only be claimed by the custodial parent. This is true even if you cannot claim the child's exemption because the divorce decree allows the other parent to claim the exemption, or you have released the exemption on Form 8332. If the both parents have physical custody of the child, only the parent who has longer custody can take the deduction
My divorce decree states that my ex-spouse can claim our daughter as an exemption on alternate years. I am the custodial parent and pay child care expenses. Can I claim child care credit on the years he takes the exemption?
Modified on: Sun, 5 Feb, 2017 at 8:08 PM
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