Question

Question 6 (1 point) For purposes of claiming the earned income credit, a married child must be the taxpayer's dependent in order to claim the child as a qualifying child. 2) False 1) True 2) False

Answer 1

Answer : TRUE

Explanation:

In order to claim the Earned income Tax credit (EITC), a taxpayer must have a qualifying child.

A qualifying child is a child who meets the SIX IRS requirements to be a dependent for tax purposes.

The SIX IRS requirements are:

1.Relationship: Must be tax payers child or step child.

2.Age: Must be under age 19 (or) under 24 if a full time student (or) irrespective of the age if permanently disabled.

3.Residence: The child must have lived with the tax payer for more than 6 moths of the tax year.

4.Support: More than half of the support should have been provided by the taxpayers income.

5.Joint return;The child should not file joint return.

6.Citizenship: The child must be a US citizen having a Social Security Number (SSN).

Now, when comes to married child, in order to claim Earned Income Credit (ETIC) the married child must have proved to be dependent on tax payer. In order to be dependent on tax payer, the child must be a Qualifying child.

So even the child is married, he/she continues to be qualifying child if he/she satisfies the 6 IRS requirements.

If the age of the child is more than 24, then he/she is no longer be a qualifying child. The only exception is if he/she is permanently disabled, then the child tends to be qualifying child.

But if the child is married & does not satisfies any of the 6 IRS requirements, then in order to claim EITC the child can be claimed as a qualified relative.

Qualified relative means if you met the following requirements:

1.Your Gross income is less than $4,200 & Social security benefits should not be includes in gross income.

2.Your parents provided over half of your support

3.You must not file a joint return.

4.You must be either US citizen / US resident / US national / Resident of Canada or Mexico

5.Your parents should not be as a dependent on someone else's return.

So, if you are a qualified child or a qualified relative (i.e., dependent on your tax payer) , then your tax payer can claim ETIC even if you are a married child.

Hence, a married child must be a taxpayer's dependent in order to claim the child as a qualifying child for the purposes of claiming ETIC.