Child Care Credit Income Limit

[Snaggletooth]

Dad paid $3300 in Child Care for one kid. Mother's income (all earned) was only $2500. So the base for child care limitation is only $2500, right?

Wish it were that simple. Dad and Mom are not married, not living together, not filing any kind of married return.

Given that twist, does Mom's $2500 limit still apply to Dad's return?

[DexEA]

Off the top of my head....

If Dad paid the $3,300 for childcare provided so that he could work I wouldn't think it would be limited to Mom's income. If it were a MFJ return it would be different.

[Lion]

Only the custodial parent takes the child care credit, so that parent's income is the limit. The parent not living with the child does not enter into that form.