Dependent question redux

[Jack from Ohio]

Having a brain freeze... Here is the situation:

Mom (widowed this past May) income $53K with husbands income.

Daughter, age 25, unemployed, Unemployment income of $6K. Not a student.

Grandson (son of Daughter who was never married to his father), age 7

All lived in the same house all of 2013.

Mom wants to claim daughter and grandson. Here is what my take is:

Mom cannot claim daughter or grandson. Grandson is eligible dependent for Daughter. Daughter earned too much to be dependent child of Mom.

Daughter must file (to get withholdings from UE) and claim her son. Daughter will not be eligible for HOH or EIC.

Is my thinking on the right track?

I think I am pushing my limit for sleep deprivation...

[Pacun]

You are right. BUT grandmother can claim child but not her daughter.

File mother as Married filing jointly as surviving spouse claiming grand son and file daughter as single claiming only her own exemption (without the child).

If the exact same situation next year, file grand mother as HOH with grand son and daughter as single without child.

[Lion EA]

Either mother or grandmother could claim son; they can decide, right? Also, why can't daughter qualify for EIC with her son, if she's claiming her child? (I do almost no EIC returns, so those rules aren't on the top of my head.)

[Pacun]

Either mother or grandmother could claim son; they can decide, right? Also, why can't daughter qualify for EIC with her son, if she's claiming her child? (I do almost no EIC returns, so those rules aren't on the top of my head.)

I have to get you on this one.

I made the same mistake but I went back a delete my post before someone quoted me. Daughter didn't have any earned income.

You are right, either can claim the little guy.

[mcb39]

True, UC is not considered Earned Income for EIC. Grandmother provided home, she can claim the Grandson. His dependency would be of no benefit to Mother and Grandmother provided the home for both of them for the entire year.