A.G. Kalman wrote:

- quote -

Single taxpayers between ages 25 and 65 can qualify for EITC
without a qualifying child.

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jerry warwick wrote:

- quote -

There is no EITC requirement that a deceased person be alive
at the end of the year. There is a requirement for a
qualifying child to have lived with the t/p for more than
half the year. A t/p ceases to exist on the date of death
and a new entity comes into existence: estate of taxpayer.
So, unless the t/p is alive for more than six months, that
t/p could not have a qualifying child for the EITC unless
the t/p can meet the exception to the residency requirement.
One exception is for a child who dies during the year.
That child is considered to have lived with you for all of
the tax year if your home was the child's home for the
period that the child was alive. So, I suppose if the child
predeceases the t/p and lived with that t/p for the whole
time the child was alive in the year, the child would meet
the residency requirement for the t/p.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

Is a deceased taxpayer elgible for EIC if all conditions on
Sch EIC are met except for item 3, was your home in the
United States for more than half of 2005. The deceased
still remains in the US although I am not sure he has to be
living to reside.

I have searched the web and found little info. This subject
was discussed in misc.taxes.moderated in Nov of 2001 but
without a total resolution.

I also found info from Dec 1998 with qualifying children and
the taxpayer would be elgible.

http://www.irs.gov/pub/irs-wd/1998-044.pdf

I have not contacted the IRS yet, as I would like a little
more info before I do.

Situation - Single taxpayer born in 1951 - deceased May 09,
2005 - Since the Taxpayer did not have a full year of income
on the W2 and the income was approx 7,000, the EIC would be
significant (361.00) for a single taxpayer.

Surviving parents live in my neighborhood otherwise I would
send them to Art Kamlet, as the deceased lived in Delaware
OH and worked in Columbus OH.

jerry warwick

To contact me via E-mail, please remove yourpants.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >