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EIC 2020 for US citizen family if lived outside US for more than half the year - MFJ - do they qualify?

LoveTax
Level 3

Does a US citizen couple qualify for 2020 earned income credit with qualifying US citizen children if the whole family lived outside the US for MORE THAN half of the year?

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Terry53029
Level 11
Level 11

This is from 

Earned Income Tax Credit (EITC) Assistant

A qualifying child must have the same main home as you for more than half of 2020 and that home must have been in the United States. The United States includes the 50 states and the District of Columbia. It does not include United States possessions such as Guam, the Virgin Islands, or Puerto Rico. For the EITC, the IRS considers U.S. military personnel stationed outside the United States on extended active duty to have a main home in the United States during that period of duty.

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3 Replies 3
itonewbie
Level 15

Possibly.  The eligibility condition for principal place of abode applies only to those who do not have a qualifying child.

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Still an AllStar
LoveTax
Level 3

Thank you for your opinion.
IRS Publication 596 for 2020 returns, Rule 8 - Residency test states (on page 11) "Your child must have lived with you in the United States for more than half of 2020." So, was not sure if MFJ would still qualify if lived outside US.

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Terry53029
Level 11
Level 11

This is from 

Earned Income Tax Credit (EITC) Assistant

A qualifying child must have the same main home as you for more than half of 2020 and that home must have been in the United States. The United States includes the 50 states and the District of Columbia. It does not include United States possessions such as Guam, the Virgin Islands, or Puerto Rico. For the EITC, the IRS considers U.S. military personnel stationed outside the United States on extended active duty to have a main home in the United States during that period of duty.

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