Question

Henry, who is not a dependent, states he wishes to claim EITC this year for his 35-year-old dependent child. Both reside in the U.S. Henry states that the child lives with Henry, is not married, is disabled, and has not worked during the year. What does Henry's tax preparer need to do to determine if the child can qualify Henry for EITC

Answer 1

in order for Henry's child to qualify as a dependent, the following requisites must be met:

• since the child is disabled, there is no age limit, but he/she must live with Henry and Henry must pay for at least half of his/her expenses
• the disability must be permanent and total (a letter from a doctor, social service worker, or social service agency that provides proof of this is required
• the child must be Henry's son or daughter, or legally adopted child
• Henry must have earned income (i.e. Henry must work)
• Henry's investment income (besides earned income) must be less than $3,650 during the last year
• Henry must file as single filer or head of household
• Henry must not have received foreign income