Can Taxpayer take child care expenses, if not claiming as a dependent this year? Alternate taking child as a dependent every year. Taxpayer pays daycare expenses?

[MartyE]

Parents never Married.  Amicable relationship. Alternate claiming child as dependent.  Taxpayer pays daycare expenses.  Has dependent expenses withheld from his pay. Not his turn to claim as dependent this year.

[TaxGuyBill]

As a sort-of side note, if the parents don't live together, that changes things.

Only the Custodial Parent (the parent who has the child more nights during the year) can claim the Dependent Care Credit.  The Custodial Parent can claim that every year, regardless if they are claiming the child as a dependent or not, and the Noncustodial Parent can never claim the Child Care Credit.

The Noncustodial Parent can only claim the child as a dependent if the Custodial Parent gives the Noncustodial Parent Form 8332.

[MartyE]

Thanks TaxBuyBill. They 50/50.  At least that's what they will claim/say.  Thank you again.

[TaxGuyBill]

There are 365 nights in a year.  That can't be 50/50.

[IRonMaN · Accepted solution]

In the nasty world of tax, if you don't have a dependent you don't have child care expenses.

[dea1]

I read that you can take child care expenses even if you are not claiming the child in a year, but the programs rejected the return saying it was a duplicate SS #.

[dea1]

He is the custodial parent but allows the mother to claim her as a dependent every other year.  He pays the child care expenses so why can't he get the credit?