Crazy Earned Income Credit question

[jhbvtacpa]

Haven't seen this one before, so I thought I'd run it by the board.

Mom, filing as Single, makes $32K. Non-dependent son graduated from college 05/21 and made $30k. 

Can mom still take son for EIC as a non-dependent qualifying person?

[dascpa]

If a non-dependent and mom clearly not providing qualifying support, as well as son makes more than $4,300 so cannot be an "other" dependent why would EIC even come into play?  Or am i missing something in your post?

[jhbvtacpa]

Thanks for the reply. Son was a full-time college student for 5 months and he's clearly not a dependent.

I'm just wondering whether he'd fit the bill for "Not a dependent, but is a qualifying person for EIC"?

[Just-Lisa-Now-]

If he doesnt qualify as a dependent, hes not a qualifying child for EITC.

[TaxGuyBill]

Maybe, but you haven't given all of the details.

Support is NOT one of the requirements for EIC.  So if the kid would have been a "Qualifying Child" except for the fact he provided for over half of his own support, then YES, the mom can claim EIC based on him.

As a side note, you mentioned she files as Single, but you should double check if Head of Household applies.

[jhbvtacpa]

Thanks TGB, I understand that support doesn't come into play. I guess my concern was whether the son's $30K in income would disqualify him from inclusion for EIC. 

[TaxGuyBill · Accepted solution]

A dependent's income does not factor into EIC for the parent.