I'm glad I don't have any 2441 clients.  Well, OK, there's one who hired a nanny and doesn't understand Schedule H no matter how hard I try to explain.  But I think what the rule is, the noncustodial mother can't claim the credit.  She could always file an amended return.  But shouldn't the custodial father be allowed to claim the full $2,100 he paid?  Where are you getting the $1,500?  Did they think they had to split the $3,000 limit?