Discussion:EIC Qualifying but non dependent Child

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Discussion Forum Index --> Basic Tax Questions --> EIC Qualifying but non dependent Child


Discussion Forum Index --> Tax Questions --> EIC Qualifying but non dependent Child

GEOBEN (talk|edits) said:

20 March 2011
I did not find any recent discussion on this subject and so bring this question.

Taxpayer qualifies for EIC based on number of children.One child -Student with 25K income files for herself - not claimed in parents return as dependent.Qualifies in all other regard - Relationship,residency and age.Since the EIC adopted uniform qualifying child definition without regard to support test,(Code Sec 32(C)(3)) can she be still included for EIC credit?.

Ddoshan (talk|edits) said:

20 March 2011
Yes

Doug M (talk|edits) said:

20 March 2011
I am thinking the following. Qualifying child for EIC must be under age 19, or under age 24 and a full time student.

This student that made $25K needs to meet the full time student test. Or under age 19. Correct??

Ddoshan (talk|edits) said:

20 March 2011
I would say yes.

GEOBEN (talk|edits) said:

20 March 2011
Thank you very much. This cleared my little confusion.

Rupert (talk|edits) said:

10 February 2012
Similar question...

Son (age 58 and disabled) and Mother live together in house owned by Son. Son claims his own exemption because he provides more than half of his own support.

Can mother claim EIC with Son as qualifying child even though son claims his own exemption and mother doesn't claim son as depenedent? It seems like a strange situation, but I can't see any reason why Mother wouldn't qualify. Son meets the relationship, residency (even though son owns the home), age (due to disability), and joint return requirements. He provdes more than half of his own support, but that shouldn't matter because the support test is excluded from EIC qualifying child requirements.

We are looking at current year and amending prior 3 years for a substantial refund, so I hope someone can confirm my research and conclusion.

Ddoshan (talk|edits) said:

10 February 2012
I would think yes as long as he meets the definition for permanently and totally disabled.

To join in on this discussion, you must first log in.
Personal tools