Just have to clarify something cl1067. I am a tax accountant and it is NOT true that only the person claiming a child as a dependent can claim the child care credit (day care expenses, used for the child care credit). In the case of divorced or legally separated parents the custodial parent is eligible for the dependent care credit. This rule does not affect the ability for a noncustodial parent to claim a dependency exemption. The custodial parent can claim the dependent care credit at the same time the noncustodial parent claims the dependency exemption. However, at no time can the noncustodial parent claim the dependent care credit. So the answer to tinkfan4evers question is no your ex-husband can not claim any of the daycare costs, but I wanted to make sure that the clarification was made that you do NOT have to claim a child as a dependent to claim day care expenses in all cases.