Child Care Credit-Does Not Live with Taxpayer

[zeros]

New client and received information in mail. He states that he has a son but not married. He paid about $800 for child care last year. I believe the son lives with the mother all year. I don't think he can claim the credit because he does not claim the child. Am I correct?

[spanel]

you are correct

[Davc]

Right answer, wrong reasoning. He can't claim the child care because he's not the custodial parent. For divorced or separated parents the custodial parent can release the exemption but the other parent still cannot claim child care expense.