Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Earned Income Credit (EIC) Workout

Rules for Taxpayers with Qualifying Children

Skills Warm Up: Rules for a Qualifying Child of More Than One Person

Question 3 of 3

If needed, refer to the rules for a Qualifying Child of More than One Person to answer this question.

Three taxpayers have claimed the EIC for the same child. One is the child's parent, another provided the child's home for the longest period of time during the tax year, and the third is a member of the household who had the highest AGI. Which taxpayer would be entitled to the credit?

The taxpayer the child lived with longest during the tax year
The taxpayer with the highest AGI
The taxpayer with the lowest AGI
The parent


Qualifying Child of More than One Person

Qualifying Child of More than One Person