Mark Bole wrote:
- quote -

EITC were identical to the UDC. I also believe the relationship
test was also the same.
The child had to live with you for more than six months. A
noncustodial parent could not claim the EITC.

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Mark Bole wrote:
- quote -

FWIW, I withdraw that last part about "never did". I realize that the
uniform definition of a child is neither uniform nor a definition, and
has changed and continues to change over the years.

Given that UDC first applied to tax year 2005, the statute of
limitations should soon run out for most returns filed in error that year.

-Mark Bole

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ChenangoBusinessServices[at]hotmail.com wrote:
- quote -

No, and it never did. The 8332 only allows the non-custodial parent to
claim dependency exemption, Child Tax Credit (incl Additional CTC), and
education-related benefits. Only the custodial parent can claim EIC,
Head of Household, and dependent care credits, regardless of the 8332.

The father might be eligible for EIC without any qualifying children if
his earned income and AGI is below $12,880 but greater than zero. See
Pub. 17 chapter 36.

-Mark Bole

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A divorced couple have been alternatingly sharing a dependent for some
time on a form 8332 that has been in existence.

The child is now an adult,23, full time students living on campus.
The custodial parent(mother) is supporting the student, the father is
not.

In 2008 the Father whose turn it is to claim the dependent under the
8332, has been laid off and income not qualifies him for the EITC.

The Student has not lived with the father at all, nor receives
support.

Does the 8332 qualify the Father for the EITC alone?


Noel Nichols
Chenango Business Services

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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. > << ------------------------------------------------------- >