I am separated in a 50/50 shared custody with a significant gap in incomes. Can either of us claim line 214 child care deduction or must it be lower income earner?

We will likely be splitting actual payments  80% // 20% though I am not thrilled with Ex's justification for need of childcare.  I was set to be juggle my schedule to not need any childcare and thus create significant savings.  Ex was not able to do the same.

After you file

You can each claim the portion you paid for childcare on your returns. Just make sure that the combined total isn't over the maximum allowed for the child's age.