Dependent care and divorced parents

[Kea]

Mom and Dad divorced last year. They have 2 children. Divorce decree specifies which child each parent will claim as a dependent. Children spend 1/2 time with each parent. (I already explained over 6 month rule to them last year.)

Dad is my client (but I may see Mom later - already gave them all warnings about conflict of interest last year before divorce, but they've both contacted me this year). He tells me Mom paid all Day Care expenses. Fine, no problem, Dad can't claim credit and he's not trying to.

But can Mom claim dependent care credit for child Dad claims as dependent?

Thanks.

[kcjenkins]

Yes, if the child lived with her, and Dad is claiming him under an 8332.

[Kea]

There's no 8332.

Shared custody 50/50 & each claims 1 dependent outright - per divorce decree. Each will meet the over 6 months rule for 2008 since they still lived together the first few months. (I'll stress the OVER 6 months rule again to them this year.)

Thanks