If you were divorced, legally separated, or lived apart from your spouse during the last 6 months of 2006, you may be able to take the child-care credit or exclude from taxable income amounts run through a reimbursement plan even if your child is not your tax dependent. If your child is not your dependent, he or she is a qualifying person only if ALL of these tests are met:
You had custody of the child for a longer time in 2006 than the other parent.
One or both of the parents provided over half of the child's support in 2006.
One or both of the parents had custody of the child for more than half of 2006.
The other parent claims the child as a dependent because—
As the custodial parent, you signed Form 8332 or a similar statement agreeing not to claim the child's exemption for 2006, or
Your divorce decree or written agreement went into effect before 1985 and it states that the other parent can claim the child as a dependent, and the other parent gave at least $600 for the child's support in 2006. But this rule does not apply if your decree or agreement was changed after 1984 to say that the other parent cannot claim the child as a dependent.
If this exception applies, the other parent cannot treat this child as a qualifying person even though the other parent claims this child as a dependent.