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April 14, 2025
Question

how do I claim child care for summer camp for my dependent child I don't claim as a dependant

  • April 14, 2025
  • 1 reply
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My ex and I have a 50/50 custody and parenting time agreement, and our divorce agreement states that I claim my son as a dependent until he is 18, and my ex claims our daughter until our son is 19, at which time we start alternating who claims her (me first).  We both pay for both kids to attend summer day camp for the days that they are with each of us, so I'm wondering how I claim child care for the summer for my daughter who is 11, but is claimed as a dependent on my ex's taxes.  I am in the "child and dependent care credit" section, and it is really only allowing me to put down my son...who is 13, so I don't think I can claim his summer camp/child care expenses for last year.  Please advise.

    1 reply

    April 14, 2025

    Understand that the IRS pays no attention to divorce agreements but has its own rules. The primary rule is that the custodial parent- -the one with whom the child spends the most nights- -gets to claim  the child with all of the tax benefits. In your case you both would agree that one child spent more nights with one parent and the other child with the other parent. In that case each of you claims one child and is entitled to the child tax credit, earned income credit, childcare credit and can file as Head of Household if otherwise qualified. Now if the children truly spend the majority of time with one parent, that parent only is the custodial parent. In that case the custodial parent can give the other parent form 8332 so the non custodial parent can claim that child. The non custodial parent can then claim child tax credit but the benefit of the earned income credit, child care credit and right to file Head of Household if otherwise qualified stays with the custodial parent even though the other parent claims the dependency. 

    Let us know if any of this is unclear. 

    biggxjAuthor
    April 14, 2025

    we have 50/50 custody/parenting time...so we have equal time with both children.  

    April 14, 2025

    The IRS would then consider the parent with the higher AGI to be the custodial parent. The other parent could be given the claim for dependency by 8332 but that other parent could only get child tax credit and none of the other credits. I suggested you agree that one child spent more nights with one parent so that each parent could get the full benefits of claiming one child in keeping with the spirit of your agreement.