Dependent Care Credit

[gman]

Taxpayer pays for daycare, but does not claim child for any other deduction. He gets child everyother weekend and pays for daycare. It appears he can claim child care credit even though not his dependent.

[Lion]

No

He can get child care credit if he's the custodial parent and otherwise meets the requirements, such as child care to enable him to work. If the child does not live with him more than half the time, he cannot claim the child care credit.

If the custodial parent releases the dependency to him, he can claim his child as a dependent.

[dan doshan]

Taxpayer pays for daycare, but does not claim child for any other deduction. He gets child everyother weekend and pays for daycare. It appears he can claim child care credit even though not his dependent.

Based on the above information it would seem that he could not - would not be eligible to claim day care.

[New York Enrolled Agent]

Taxpayer pays for daycare, but does not claim child for any other deduction. He gets child everyother weekend and pays for daycare. It appears he can claim child care credit even though not his dependent.

IRS Notice 2006-86

If § 152(e) applies, a child may be treated as the qualifying child of two taxpayers. A noncustodial parent may claim the child as a qualifying child under § 152(e) only for purposes of the child tax credit under § 24 and the dependency deduction under § 151. However, the noncustodial parent may not claim the child as a qualifying child under § 152(e) in determining head of household filing status under § 2(b), the earned income credit under § 32, the child and dependent care credit under § 21, or the exclusion from income for dependent care assistance under § 129. Only the custodial parent (or other eligible taxpayer) may claim the child as a qualifying child for those purposes.