Question

Which of the following statements regarding the "tiebreaker" rules for claiming benefits, including the Earned Income Credit (EIC), is true?

A. If the parents choose to file separately, they can split the benefits however they decide.
B. The parent who files first during the filing season takes precedence over the other parent.
C. If the parents are not filing jointly, the parent with whom the child spent the greater number of nights during the year takes precedence.
D. Between two non-parents, the person with whom the child stayed the most nights takes precedence.

Answer 1

The correct statement is C. In tiebreaker rules for claiming benefits, including the Earned Income Credit (EIC), the parent with whom the child spent the greater number of nights during the year takes precedence.

Step-by-step explanation:

The correct statement is C.

In tiebreaker rules for claiming benefits, including the Earned Income Credit (EIC), if the parents are not filing jointly, the parent with whom the child spent the greater number of nights during the year takes precedence.

For example, if a child spends 200 nights with one parent and 165 nights with the other parent, the parent with 200 nights takes precedence.