Qualifying child for EITC

[Janitor Bob]

client is divorced.  Son lived with client all year, but father gets to claim son as a dependent per divorce settlement.  I know client can file as HOH, but is the son also qualifying child for EITC or does that benefit only follow the dependency exemption?

[tkamba]

I believe the child qualifies for EIC.  EIC goes with where the child lives.

[Possi]

EIC and Childcare both stay on the return where the child lived. Filing the 8332 with the NON-custodial parent gives that non-custodial parent the exemption and the Child Tax Credit only.

Think of it as splitting the dependent/exemption into the "dependent and exemption" where the dependent is still where the child laid his head, the exemption and CTC goes to the other. Just an easy way to remember it.

[Jack from Ohio]

Both answers given are correct.

[Janitor Bob]

Thanks....and this is how I did her return this year (and last year with same situation)....I just start overt-thinking these things and doubting myself.

[mcb39]

2 hours ago, Janitor Bob said:

Thanks....and this is how I did her return this year (and last year with same situation)....I just start overt-thinking these things and doubting myself.

Don't we all?