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Earned income credit

mcd1231
Level 4

Good morning:

I have an unmarried client who lives with his girlfriend.  They just had a baby in 2023.  Her AGI is approximately 11K while his is 60K.  Can she claim the baby for child tax credit and EITC?  Or does he have to claim their son because his AGI is higher (tie breaker rules0?

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1 Comment 1
TaxGuyBill
Level 15

@mcd1231 wrote:

Can she claim the baby for child tax credit and EITC?

Or does he have to claim their son because his AGI is higher (tie breaker rules0?


 

Nothing in your post disqualifies the credits.

The Tiebreaker Rules only apply if more than one person actually claims the child.  If two or more people are eligible to claim the child and they agree who actually claims the child, the Tiebreaker Rules don't apply.