Returns are already getting mixed up in my head and I apologize.  The return I am questioning actually does have a dependent child.  Taxpayer does not qualify for Head of Household because mom didn't pay at least 1/2 the costs of the home.  I believe the new rules allow a Federal EIC and since the IL statutes say that the IL EIC is 18% of the Federal EIC that this taxpayer should get the IL-EIC as well.