Divorced couple live together for 7 months in 2007. (Had been living together even though divorced for several years). 2 Children in day care. Father pays for daycare for 1 child, mother for child #2. Couple breaks up and mother claims both children, but only daycare for #2. Is there any way father can claim daycare for #1 even though there is no dependency? He did live with child over 6 months and paid for daycare for 12 months. Just looking for a break for him.
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Don't see how you can help him. -
More info
IRS Pub. 17 page 211 talks about child & dep care credit for divorced/separated parents even if you cannot claim child as dependent.
Middle column top of page on requirements:
"You were the child's custodial parent (the parent with whom the child lived for the greater part of 2007)."
So really depends on the facts. Both children lived with both parents for 7 months. Whom did they live with the remaining 5 months? Whoever the child lived with more would be custodial parent and eligible to use child for child & dep care credit.
Keep in mind that you can not split the child for EIC purposes from child & dependent care credit (Pub. 17 page 29 special rules for divorced/separated parents.) So if mom claimed child for EIC and dad claimed child for this credit someone/both would be hearing from IRS...Comment
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