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Maybe Im completely wrong on this, but for EIC the child must be your dependent OR the other parent is claiming them as a dependent, right?

Just-Lisa-Now-
Level 15
Level 15

I keep seeing posts in other groups that people are letting the child claim their own exemption and letting the parent take EIC for the child...this can't be right, can it?

I thought the only time a child would qualify you for EIC is if they were your dependent OR if theyre not your dependent, you're the custodial parent and you've released the dependency to the non custodial parent.


♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
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9 Replies 9
TaxGuyBill
Level 15

Ignoring the comment about parents "letting" their child claim their own exemption ... 😂

Yes, EIC is allowed in SOME cases when the parent does not claim the child as a dependent.  The support test does not apply to EIC.  So if the child would qualify as a dependent (including living with parent over 1/2 of the year) EXCEPT for the fact the child paid for 1/2 of their own support, EIC is still allowed.

Likewise, it should apply if the parent chooses not to claim the child, but is eligible to (I'm not sure of a situation where that would apply, but it seems hypothetically possible).

Just-Lisa-Now-
Level 15
Level 15
OK then, Ive had it wrong in my head forever them.....it doesnt really apply to any of my clients, very few get EIC.

Its HOH that the kid has to be a dependent or the other parent claims them, that must be where my head it getting scrambled up.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
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TaxGuyBill
Level 15

Even for those who qualify for EIC, that situation is not common.

Just-Lisa-Now-
Level 15
Level 15
Can a parent claim HOH with the child as a qualifier but let the kid claim themselves on their own return?

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
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TaxGuyBill
Level 15

I'm pretty sure the answer is "no".   

I think the kid/person needs to qualify as the taxpayer's dependent (except for maybe some unusual situations like the kid can't be a dependent because they are not a Citizen or Resident of the US, etc.)

dd4vols
Level 9

so, how do we show that, in a divorce, one parent files HOH with child name in dependent box but does not claim for child tax credit, so that the other parent can claim as a dependent and get child tax credit?  or is that even a thing?

I have 2 of these over the years, and the IRS always rejects the second parents return for duplicate SSN.

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ljr
Level 5

under the box to check for head of household you can enter the name of the child and social security number.(it should say qualifying child) then you do not enter the child under the dependent section.

there is also a box under dependent section that says does not qualify for child tax credit.

 

 

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Camp1040
Level 8

Usually form 8332 will take care of the situation you are describing.

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Terry53029
Level 12
Level 12

@Just-Lisa-Now- You are absolutely right Lisa. This is from IRS: and the link

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/qualifying-child-rules

 

You may claim the Earned Income Tax Credit (EITC) for a child if you meet the rules for a qualifying child.

To qualify for the EITC, a qualifying child must:

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