EIC ?

[ILLMAS]

Husband is 62, wife is 66 in 2014, ATX is calculating EIC, but when look up the rules for "If you don't have a qualifying child" that you must be at least age 25 but under age of 65 to qualify.  Here is my question, is ATX qualifying the husband only and therefore they qualify?

Thanks

MAS

[Elrod]

3.   Rules If You Do Not Have a Qualifing child.

Table of Contents

Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. This chapter discusses Rules 11 through 14. You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child.

You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next.

If you have a qualifying child.   If you meet Rule 8, you have a qualifying child. If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child.

Rule 11—You Must Be at Least Age 25 but Under Age 65

You must be at least age 25 but under age 65 at the end of 2014. If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2014. It does not matter which spouse meets the age test, as long as one of the spouses does.

You meet the age test if you were born after December 31, 1949, and before January 2, 1990. If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1949, and before January 2, 1990.

If neither you nor your spouse meets the age test, you cannot claim the EIC. Put “No” next to line 66a (Form 1040), line 42a (Form 1040A), or line 8a (Form 1040EZ)

https://www.irs.gov/publications/p596/ch03.html

 

[Tax Prep by Deb]

Husband is 62, wife is 66 in 2014, ATX is calculating EIC, but when look up the rules for "If you don't have a qualifying child" that you must be at least age 25 but under age of 65 to qualify.  Here is my question, is ATX qualifying the husband only and therefore they qualify?

Thanks

MAS

Only one of them has to qualify.  As long as one us under 65 they do qualify.