tax question

[alamom]

My ex and I share 50/50 custody and take turns claiming our son as a dependent. If I am not claiming my son as a dependent this year, can I still claim any money I spent on daycare for him last year on the child care expense form?

[livealittle]

http://www.irs.gov/taxtopics/tc602.html

this might help answer your question

here's the pertinent info

Your dependent (under the rules for qualifying child) who was under age 13 when care was provided. For certain custodial parents, refer to Child of Divorced or Separated Parents in Publication 503 , Child and Dependent Care Expenses. A noncustodial parent, however, cannot treat a child as a qualifying person even if the parent may claim the child as an exemption.

http://www.irs.gov/newsroom/article/0,,id=133298,00.html 
this site lists the "qualifying child" requirements.