Can Military Personnel Claim the EIC and CTC?
Overseas assignments. Members of the military assigned overseas may wonder about their eligibility for the EIC or CTC. Military personnel can claim these credits whether they live in the United States or overseas. The IRS considers an individual assigned to an overseas tour of duty to be temporarily absent from the U.S. due to a special circumstance. The length of time the person is absent is treated as though he or she was in the U.S., as long as the individual plans to return to his or her main home in the U.S. at the end of the military assignment. Therefore, military personnel who live with qualifying children while stationed on active duty outside the U.S. can be eligible for the EIC and CTC. Even if their qualifying children remain in the U.S., the children may be claimed for the EIC. Military couples living apart due to a military assignment must still file a joint return to receive the EIC. An individual in the military under age 19 may be claimed as a qualifying child for the
