Answer: Generally, you don’t have to be entitled to claim the child as a dependent to claim the earned income credit based on the child being your qualifying child, because the support test for qualifying child as a dependent does not apply for the earned income credit.
Who can claim the earned income credit for a dependent?
Kids and the Earned Income Tax Credit If you claim one or more children as part of your earned income credit, each must pass certain tests to qualify: The child can be your son, daughter, adopted child, stepchild, foster child or grandchild.
Do you have to be a dependent to get the earned income credit?
Generally, you don’t have to be entitled to claim the child as a dependent to claim the earned income credit based on the child being your qualifying child, because the support test for qualifying child as a dependent does not apply for the earned income credit.
Can a child claim a parent as a dependent?
Your parent does not qualify because she cannot meet either the age or relationship test as a qualifying child. Having a dependent parent has no effect on your ability to claim the Earned Income Credit, but you might be able to claim the Child and Dependent Care Tax Credit.
Can a single parent claim the earned income tax credit?
If they otherwise meet all of the requirements to claim the earned income tax credit (EITC), unmarried parents with a qualifying child may choose which parent will claim the credit. If there are two qualifying children, each parent may claim the credit based on one child.
Is the child and dependent care tax credit refundable?
Unlike the EIC, the Child and Dependent Care Tax Credit is not refundable. If you can claim your parent as a qualifying relative, you can take a dependent exemption for her. For the 2012 tax year, each exemption reduced taxable income by $3,800.
