dependent child care in joint custody

[ChrisCPA]

I have a client who elected daycare through a cafeteria plan and also paid daycare for his child. Divorce decree awards joint custody and taxpayer says it physically is 50-50 custody and could not come up with more than 50%. It is her year to claim the dependent so he is stuck with taxable DCB? Also would not qualify for HOH?

[solomon]

It is unlikely that physical custody is truly 50-50. Nevertheless, if it is 50-50 and each parent claims the child, then the one with the highest AGI is entitled to the dependency.

[Gary]

Last year

was not leap year. 365 divided by 2 is 182-1/2 days. Unless they can verify that there was one day where each had custody 1/2 day, one of the two had at least 183 days. it is up to them to give you the details. If they yinsist upon 50-50, then someone is going to lose.

[Bees Knees]

was not leap year. 365 divided by 2 is 182-1/2 days. Unless they can verify that there was one day where each had custody 1/2 day, one of the two had at least 183 days. it is up to them to give you the details. If they yinsist upon 50-50, then someone is going to lose.

IRS has ruled a day belongs to the parent where the child sleeps during the night. So the kid would have to get up half way through the night and go to the other parent's house to sleep for the rest of the night to truly be 50-50.