7.1 Child Care Credit/Other Credits: Child and Dependent Care Credit & Flexible Benefit Plans
My divorce decree states that my ex-spouse can claim our daughter
as an exemption on alternate years. I am the custodial parent and pay child
care expenses. Can I claim child care expenses on the years he takes the exemption?
The Child and Dependent Care Credit can only be claimed by the custodial
parent. This is true even if you cannot claim the child's exemption because
the divorce decree allows the other parent to claim the exemption, or you
have released the exemption on Form 8332. Refer to Publication 503, Child
and Dependent Care Expenses, for a complete discussion.
References:
7.2 Child Care Credit/Other Credits: Child Tax Credit
Can a custodial parent claim the Child Tax Credit if the noncustodial
parent claims the child as a dependent due to the divorce agreement?
The custodial parent cannot claim the Child Tax Credit for a child in the
tax year that the noncustodial parent takes the exemption for that child.
Please refer to the 1040 Instruction Booklet index for the Child Tax Credit.
The referenced pages will explain who qualifies for this credit and how to
calculate it.
References:
8.1 Earned Income Tax Credit: Qualifying Child Rules
If you are single with two children who lived with you all year,
but are releasing the dependency exemption for one of your dependents via
Form 8332, can both children still be considered qualifying children for Earned
Income Credit purposes?
As long as the relationship test is met, your qualifying child for the
Earned Income Credit does not need to be your dependent, unless he or she
is married. For information as to whether or not a married child is your qualifying
child for earned income credit, refer to Rule 7, Qualifying Child, in Publication 596, Earned Income Credit.
References:
If the noncustodial parent receives permission from the custodial
parent to claim a child on his or her tax return, is the noncustodial parent
eligible for the Earned Income Credit?
The noncustodial parent cannot claim the Earned Income Credit on the basis
of that child because the child did not live with that parent and does not
meet the residency test. The custodial parent may be able to claim the Earned
Income Credit.
Refer to Publication 596, Earned Income Credit, for the Earned
Income Credit rules .
References:
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