Can I claim the earned income tax credit for my 10 year old daughter even though she is not my dependent?
Your daughter would be a qualifying child if she passes the relationship test, age test and residency test. As your daughter she passes the relationship test. As she is under age 19, she passes the age test. If your daughter resides with you in your household for more than half the year she is your qualifying child for the EITC. There is no requirement that a qualifying child be your dependent for purposes of the EITC. This situation typically arises when you have a child’s parents who no longer live with each other because of divorce or separation. In many of these cases, the parent with whom the child lives agrees to give the dependency exemption to the other parent. The custodial parent is the one entitled to the EITC.
Your daughter would be a qualifying child if she passes the relationship test, age test and residency test. As your daughter she passes the relationship test. As she is under age 19, she passes the age test. If your daughter resides with you in your household for more than half the year she is your qualifying child. There is no requirement that a qualifying child be your dependent for purposes of the EITC. This situation typically arises when you have a child’s parents who no longer live with each other because of divorce or separation. In many of these cases, the parent with whom the child lives agrees to give the dependency exemption to the other parent. The custodial parent is the one entitled to the EITC and filing as head of household if you meet those rules. The noncustodial parent would be entitled to the exemption and the child tax credit if the child was under age 17.
