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

Case Study 3: Rules for a Qualifying Child of More Than One Person (continued)

The scenario continues. Suppose Randy claims the EIC based on Anna as a qualifying child, and Cara claims the EIC based on both Anna and Jimmy.

Which parent would be entitled to the credit based on Anna and why?

A Cara, because Anna lived with her longer than with Randy
B Randy, because his AGI was higher than Cara's
C Randy, because Cara already had the credit based on Jimmy
D Neither; both parents would lose the credit


Two Form 1040s, one showing AGI of $19,251, and the other showing AGI of $15,362.