Case Study 2: Tests for Qualifying Children

Robyn Smith is 25 years old. She and her 2-year-old son, Aiden, lived with Robyn's mother all year. Aiden has a valid SSN.

Following are Robyn's responses to the questions in the EIC with a Qualifying Child Chart in the Volunteer Resource Guide, Tab I, Earned Income Credit:

• Step 1: Does your qualifying child have an SSN that allows him or her to work? (YES)
• Step 2: Is the child your son, daughter, stepchild, adopted child, or eligible foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them? (YES)
• Step 3: Was the child any of the following at the end of the tax year: Under age 19, or under age 24 and a full-time student, or any age and permanently and totally disabled? (YES)
  • Under age 19 and younger than the taxpayer;
  • Under age 24, a full-time student and younger than the taxpayer; or
  • Any age and permanently and totally disabled? (YES)
• Step 4: Did the child file a joint return for the year? (NO)
• Step 5: Did the child live with you in the United States for more than half (183 days) of the tax year? (YES)
• Step 6: Is the child a qualifying child of another person? (Robyn replies that she does not know)

What does the tax preparer do next to determine if Aiden is a qualifying child for EIC?

Click here for an explanation.