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Qualifying Child Rules

Question: If the noncustodial parent receives permission from the custodial parent to claim a child on his or her tax return, is the noncustodial parent eligible for the earned income credit?

Answer:

No. The noncustodial parent cannot claim the earned income credit on the basis of that child because the child did not live with that parent for the greater part of the year and therefore does not meet the residency test.

  • The custodial parent may be able to claim the earned income credit if all the other requirements are met.

Note: For income tax purposes, the custodial parent is the person with whom the qualifying child in question lives with the greater number of nights during the year.

Additional Information:


Category: Earned Income Tax Credit
Subcategory: Qualifying Child Rules

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224