I have client that is allowed to deduct per agreement for his daughter who lives with him only 5 months of the year. He has incurred dependent care expenses. Seeing that she lives with him only 5 months, is he ineligible to claim dependent care expenses?
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Special rules for divorced & separated parents state only _custodial_ parent can claim the credit.
IRS Pub. 17 page 211 middle column top of page "You were the child's custodial parent (the parent with whom the child lived for the greater part of 2007."
Noncustodial parent is never allowed EIC, HOH, or child and dependent care expenses for that child regardless of whether they claim the child on their return or not.
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