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 Professional need to do to determine if the child can qualify Henry for EITC?

a) enter Henry's child on his tax return and identify him as a disabled qualifying child.

b) advise the client of the definition of disabled, and apply sound judgement and common sense to see if the definition is met.

c) ask for proof of the child's income.

d) explain to Henry that a 35 year old child is too old to be a qualifying child for EITC.

Answer 1

What does Henry's Tax Professional need to do to determine if the child can qualify Henry for EITC (Earned Income Tax Credit)?

Answer: Option a) enter Henry's child on his tax return and identify him as a disabled qualifying child.

Age Test for Qualifying Child with a Disability. There is no age limit and the child does not have to be younger than you if the qualifying child is permanently and totally disabled. Your qualifying child is permanently and totally disabled if both of the following apply:

1. He or she cannot engage in any substantial gainful activity because of a physical or mental condition and
2. A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death.