DayCare Benefit and divorce

[bcspace]

A woman with a Day Care election is going through a divorce. It has not yet been determined who gets to claim their son as a dependent on the tax return. Obviously this could result in an opportunity for a change of election later but do we need to be worried about her having this benefit now and then having to be liable for it if the father ultimately gains the son as a tax dependent? My intuition says no worries, just change the election when the divorce is final, but......?

[LRDG]

Assuming she is working custodial parent, unlikely there will be a problem later if spouse gets the dependent tax deduction.

Probably not in the job description to ask, but if it's a hostile divorce with ugly property, custody battle, I'd be mildly cautions.