Why do we punish a parent whom pays child support to the other parent to raise their child by not allowing that parent to claim that expense as a tax deduction? We give a tax credit to parents that claim their children as a dependant. The parent that has more "overnights" is allowed to claim the child as a dependant, and is allowed to deduct child care expenses. The parent that pays child support is not allowed to claim that expense as a deduction.
Parents that pay child support as required should not be punished every year on April 15th.