Sally:

Charles lived with me for the past year and I paid all the expenses of keeping up a home. Can I claim the child and dependent care credit?

You:

Well, I'm going to have to ask you a few questions to determine if you are eligible. First of all, are you the custodial parent?

Sally:

I have custody of Charles, yes.

You:

And did you sign a Form 8332 pertaining to your husband Jim?

Sally:

Is that the one where I agree to not claim Charles as an exemption?

You:

Yes, that's correct.

Sally:

Yes I did.