Celina and Dave have been divorced since 2013. They have three boys, ages 11, 9 and 7. All the boys are U.S. citizens, have SSNs and live with Celina. Dave and Celina both work and the boys need child care before and after school. The boys attend the Happy Days Day Care Center. Celina uses her alimony to pay the child care expenses. Dave also pays Celina $1,000 a month for child support. Dave and Celina have the name, address and taxpayer identification number for the day care center. Celina's AGI is $37,000 and Dave's AGI is $42,000. Celina will claim two of the boys as dependents and Dave will claim one. This was agreed to during the divorce and Celina signed Form 8332.

Refer to the Credit for Child and Dependent Care Expenses screening sheet in the Volunteer Resource Guide, Tab G, Nonrefundable Credits.

Who can take the child and dependent care credit?

	Dave and/or Celina
	Celina
	Dave