Arthur Kamlet wrote:
- quote -


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In article <WUrkl.15951$YU2.8611[at]nlpi066.nbdc.sbc.com> ,
Alan <sfcnm-mtm[at]yahoo.com> wrote:
- quote -

Alan,

You cannot be a qualifying child for the dependency exemption
if self supporting.

But Mark is correct: There is no support test for an EIC
qualifying person.

And an EIC qualifying person does not have to be a dependent.

Don't be confused by the name "Uniform Definition of qualifying child."
--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

"Alan" wrote:

- quote -

Where might we find a cite for this conclusion? While there is a support
test for the dependency of a qualifying child, there is none for the EIC.
The only tests are relationship, age and residency.

It's all part of simplification.

--
Phil Marti
Clarksburg, MD

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Mark Bole wrote:
- quote -

you are self-supporting. It is highly likely that if the child
buys quite a few expensive cars, pays off student loans and
tuition, vacations for a month, the child has now probably
provided more than half of his/her own total support.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

In article <0n9kl.10218$hc1.5739[at]flpi150.ffdc.sbc.com> ,
Mark Bole <makbo[at]pacbell.net> wrote:
- quote -


Bingo!



But it does make a good classroom example.
--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Arthur Kamlet wrote:

- quote -

True, but that is not the point I was making. What I said was *you* can
be a dependent and still be eligible for the EIC if you have a QC and
you are not a QC (your dependency is based on being a QR).


- quote -

Yes. There is no support test for EIC QC.

-Mark Bole

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

In article <h7%jl.12683$D32.6972[at]flpi146.ffdc.sbc.com> ,
Mark Bole <makbo[at]pacbell.net> wrote:
- quote -


There is absolutely no requirement that an EIC qualifying person be
a dependent.


When I teach VITA & Taxaide volunters about EIC, I use this example:


Twenty-two year old child is a full time student living at home
with her parents for 9 months, at which point she wins the
lottery, collects a lump sum amount of $5 million, and buys a
few very expensive cars, pays off her student loans and tuition,
goes on a one-month Singles cruise, and never moves back home.

If all other EIC rules are met, can she be an EIC qualifying child
of her parents?

--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

In article <51649b48-41e7-4f5f-9d65-fd666fcbec68[at]q30g2000prq.googlegroups.com> ,
<honda.lioness[at]gmail.com> wrote:
- quote -


Right. Poor phrasing my part. Thanks.
--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

bh2os wrote:
- quote -

qualifying person is that lived in her household for more than 6
months.

You state she has a daughter who is not her dependent. You did
not state why the daughter is not her dependent.

Therefore, we do not have enough facts.

Maybe this will help you:

If your daughter has a child who is under age 19 or under age 24
& a full time student or any age but is totally & permanently
disabled who lives with her for more than 6 months, that child is
a "qualifying child." It entitles your daughter to all the tax
benefits available. That includes filing as HOH assuming she is
the one maintaining (pays more than half the cost) the household
for more than 6 months,claiming a dependency exemption for the
child, claiming the child tax credit if the child is under age
17, claiming the child & dependent care credit if the child is
under age 13 and your daughter paid some one to care for the
child in order to work and finally the earned income credit if
the child is under age 19 or under age 24 & a full time student
or totally or permanently disabled.

If your daughter decides to relinquish the dependency exemption
to the noncustodial parent, the only tax benefit that goes to the
other parent is the exemption and the child tax credit if
applicable. The other three tax benefits STAY with the custodial
parent. The noncustodial parent can not claim any of those other
benefits for that child as that child is not the qualifying child
of the noncustodial parent.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

kam...[at]panix.com (Arthur Kamlet) wrote:
- quote -

? All of the following are potential dependents who are not related
by blood and yet may count towards the HoH dependent requirement:
parent-in-law, stepparent, sibling-in-law, step-sibling. By contrast,
some blood relatives who are dependents for exemption purposes will
not count towards the HoH dependency requirement. For example,
cousins.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Arthur Kamlet wrote:
- quote -

.... and claim the EIC, which cannot be waived to the non-custodial parent.


- quote -

Although it may not apply to the OP situation, you can be a dependent as
a Qualifying Relative (not a QC) and still be eligible for EIC.

-Mark Bole

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

In article <e57a05ec-9140-4222-a51e-63f47649f136[at]v19g2000yqn.googlegroups.com> ,
bh2os <bh2os62[at]gmail.com> wrote:
- quote -


HoH filing status requires that she have a dependant related by blood
who lives with her, except a parent does not have to live with her.


If the HoH qualifying person would be her dependent except she signed
away her right to claim on form 8332, she might still be able to file
HoH.

So who is her HoH qualifying person who lived with her most of the year?

Is that person her dependent? If not, why not?


- quote -


- quote -


Her filing status cannot be MFS, and she must have an EIC qualifying
child who lived with her most of the year.


Can anyone claim her as their dependent?
--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

My daughter qualifies for Head of Household filing status.

Her daughter isn't her dependent.

Her income qualifies her for EIC and child's father earns too much for
EIC payment.

Is she eligible to receive EIC?

Tks all

Bw

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >