FORM 2441 & EIC

[Tiger5]

I have a tax client that is a US citizen and is married to a non-resident alien with a ITIN number. They have a child (US citizen). They are not receiving the EIC nor the child & dependent care credit, its calculating zero for the credit? 

They are filing Married filing Joint but the husband doesn't work only the wife. The AGI is 51,916, so it within the range. I looked it up (see below) and its ProSeries is not calculating? 

U.S. Citizen or Resident Alien

To claim the EITC, you and your spouse (if filing jointly) must be U.S. citizens or resident aliens.

If you or your spouse were a nonresident alien for any part of the tax year, you can only claim the EITC if your filing status is married filing jointly and you or your spouse is a:

• U.S. Citizen with a valid Social Security number or
• Resident alien who was in the U.S. at least 6 months of the year you’re filing for and has a valid Social Security number

[TaxGuyBill]

As that copy-and-paste statement on your post says, both spouses need a Social Security Number in order to claim the Earned Income Credit.

https://www.irs.gov/publications/p596#en_US_2022_publink1000297446

https://www.law.cornell.edu/uscode/text/26/32#c_1_D

[Tiger5]

on the first link you have see rule 4, it states if you are filing joint with a US Citizen you can, am i reading that wrong? 

does this also apply for the child & care credit? 

[Terry53029]

If you read all of the instructions from the beginning you will see you must meet all the rules. Can't pick and choose.

This chapter discusses Rules 1 through 7. You must meet all seven rules to qualify for the EIC. If you don't meet all seven rules, you can’t get the credit and you don't need to read the rest of the publication.

I don't think it applies to child care credit, but here is a link for you to research yourself.

https://www.irs.gov/publications/p503