If I don't claim my child as a dependent, can I claim the childcare credit?

You usually can't claim the child and dependent care credit for a child who wasn't your dependent. The only exception is if the child would have been your dependent, except for 1 or more of these reasons:

• The child had gross income of $3,700 .
• The child filed a joint return to claim a refund only.
• Someone else could claim you, or your spouse if filing jointly, as a dependent.
• You and your spouse are divorced or separated and living apart, and either of these applies:
  • The noncustodial parent is claiming your child as a dependent since you signed a waiver.
  • The noncustodial parent was allowed to claim the child pursuant to a divorce decree. The noncustodial parent could claim the child as a dependent and for purposes of the child tax credit. You can claim the child and dependent care credit if otherwise eligible. Under this circumstance, your child will still be considered a qualifying child for the credit. However, you must still meet the other requirements.