In the case of divorced parents, which one is entitled to use a dependent care plan?
A special rule allows the parent with custody to use this exemption, even though the non-custodial parent may be entitled to the dependency exemption. The non-custodial parent may not treat the child as a qualifying individual even if he or she is financially responsible for providing the care. This is because the child does not live with that parent and the care does not enable that parent to work. Further information is contained in IRS Publication 503.
Related Questions
- Can each of two divorced parents take out a Federal PLUS Loan (one loan for mom and one loan for dad) for the same dependent student and for the same period of enrollment at the same school?
- My parents are divorced or separated and I am a dependent student. Which parent should complete the Free Application for Federal Student Aid (FAFSA)?
- In the case of divorced parents, which one is entitled to use a dependent care plan?
