Barb and Adam have been divorced for 5 years. They have two children, Carol, age 6, and Patty, age 11. The children live with Barb except for one weekend a month plus one full month during summer vacation, which they spend with their father. Adam can claim the girls as dependents because Barb signed Form 8332. Barb works full-time and the girls go to church day care in the morning and evening. She pays St. John's Day Care $260 a week. She has the name and address of the day care, but they are tax exempt and she does not have a taxpayer ID.

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

True or False? Barb can take the child and dependent care credit.