lives with but not dep...qual. for EIC?

[Janitor Bob]

Refresh my memory:  Child lives with my client most of 2017, but she agrees to let child's father claim her as dependent for 2017.  Since not claiming child for dependency exemption, but lived with client most of year, is child still qualifying child for EIC for my client or does that go ONLY to the person claiming the dependency exemption?

[Jack from Ohio]

If the child is her dependent child, (not dependent relative) she can qualify mom for EIC and HOH, even if she is not claiming her as dependent.

[Pacun]

Who is your client? A friend of the child, a cousin of the child, an aunt of the child, a sister of the child, etc.

I am going to assume your client is the mother of the child, she can file as single and qualify for EIC provided the child didn't provide more than 50% of his own support. If the mother provided more than 50% of the child's support, not only does she qualify for EIC, but she also qualifies for head as house hold. As Jack said, the above is correct even if she is not claiming the exemption for the child.