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?

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


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