QUALIFYING CHILD

[Edward]

Have client living with undocumented woman who has a 4 year old child from a person other than client. The child was born in the US and has a valid SSAN. Client has provided support for the child for all of 2007. Am I correct in assuming the following for client:

a. EIC - No

b. HH Filing Status - No

c. Child Tax Credit - YES (He gets the exemption for the child, and thus he should qualify for the CTC?

d. 300.00 Rebate for the child - Yes, as he gets the CTC & child is under 17?

This is the FIRST experience with this type of relationship and will appreciate your help... Thanks

[jainen]

>>He gets the exemption for the child, and thus he should qualify for the CTC?<<

Like EIC and HoH, CTC and the rebate are based on a qualifying child. The toddler does not pass the relationship test and so is not a qualifying child. Assuming the natural mother has no filing requirement, your client can probably claim the child's exemption under the different rules for a qualifying relative.