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4 Answers

Can EIC be claimed without a dependent child?

Asked by: minchk 117 views YA Discussion

The details: My ex and I do not live together. Our custody agreements states that I can claim our daughter for all applicable tax purposes for 2013. My AGI is over the amount allowed for EIC for one qualifying child. My AGI is low enough to allow the Child Tax credit to still be claimed thus I plan to claim our daughter as my qualifying child for the purposes of Head of Household filing and the Tax credit. Is my ex allowed to use our daughter for the sole purpose of filing for EIC or must her AGI be below the $ 14,340 outlined in pub 596 as if filing without a qualifying child?

How others found here:

  • claim eic without exemption
  • if i was in custody how can i file taxes and claimed eic

4 Answers



  1. Christin K on Jan 28, 2014 Reply

    No. The dependent child MUST live with you in order to claim EIC.

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  2. card-ron on Jan 28, 2014 Reply

    Regardless of what your custody agreement states, only the parent who has majority custody of the child (the parent with whom the child spent most of the nights in 2013) can claim the child for purposes of EIC or Head of Household.

    The parent who does not have majority custody can claim the child’s exemption and child tax credit if she/he receives a signed Form 8332 from the parent with majority custody.

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  3. Bash Limpbutt's Oozing Cyst© on Jan 28, 2014 Reply

    The IRS does not honor state court orders entered after 2008 and does not honor any court order that orders something inconsistent with federal law. Therefore a court order that states that you claim the child for “all applicable tax purposes” is unenforceable as a matter of law unless your daughter lived with you for the majority of 2013. (And if she did, the tax code gives you the benefits, not the decree.)

    Who does your daughter live with the majority of the time? That’s the ONLY person who can file as Head of Household and claim the EIC.

    If your daughter lives with your ex and your ex gives you a completed Form 8332 that you attach to your return, you may claim the exemption and the Child Tax Credit. Your ex retains the right to file as HoH and claim the EIC and the Child Care Credit if otherwise eligible.

    If your daughter lives with you and you give your ex the 8332, your ex claims the exemption and the CTC and you file as HoH and claim the EIC and Child Care Credit if otherwise eligible.

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  4. Judy on Jan 28, 2014 Reply

    Revise your plans. If he child lives with your ex, then your dughter can be her qualifying child for EIC but not your qualifying child for head of household. If the non-custodial parent claims the child, they get the exemption and child tax credit only. HoH, EIC and child care credit stay with the custodial parent. That’s the law – a court order doesn’t override that, and your ex can’t give you permission.

    Your ex would use the income limits for one child to determine eligibility for, and amount of, EIC.

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