Divorce Decree - EIC?

[Trnr395]

Here is the situation.....Son lives with father, parents are divorced. Mother has divorce decree stating that she can claim the son on her return. Mother has very little income doesn't even need the exemption....My main question is should she be able to claim the earned income credit even though her son did not live with her at all during the year? She qualifies for some earned income credit for herself.

Thanks

[TaxmannEA]

She cannot use the son for EIC as he did not live with her. The son would be a qualifying child for the father as he lived with him. Father does not need to be able to claim the son as a dependant to be eligible for EIC.

[Trnr395]

Thanks, that is how I had done the return. Just wanted to double check.

Thanks Again,