If the noncustodial parent receives permission from the custodial parent to claim a child on his or her tax return, is the noncustodial parent eligible for the Earned Income Credit?
The noncustodial parent cannot claim the Earned Income Credit on the basis of that child because the child did not live with that parent. The custodial parent may be able to claim the Earned Income Credit. A qualifying child for the Earned Income Credit does not need to be a dependent unless the child filing status is married.
The noncustodial parent cannot claim the Earned Income Credit on the basis of that child because the child did not live with that parent and does not meet the residency test. The custodial parent may be able to claim the Earned Income Credit. Refer to Publication 596, Earned Income Credit, for the Earned Income Credit rules .
Related Questions
- If the noncustodial parent receives permission from the custodial parent to claim a child on his or her tax return, is the noncustodial parent eligible for the Earned Income Credit?
- Can a custodial parent claim the Child Tax Credit if the noncustodial parent claims the child as a dependent due to the divorce agreement?
- Can a noncustodial parent get the child tax credit if the custodial parent is claiming the exemption?
