CHILD TAX CREDIT

[Marie]

Mom and Dad are both on Social Security (disability).  They have 2 children also receiving SS.  No other income.  Can they file for the child tax credit? $7400!

[RitaB]

1 hour ago, Marie said:

Mom and Dad are both on Social Security (disability).  They have 2 children also receiving SS.  No other income.  Can they file for the child tax credit? $7400!

Yes, they can claim a child that did not provide more than 1/2 its own support.  There's a support worksheet in Pub 501, p. 16, that I would ask them to complete for each child.  

Other preparers would just go forward without any due diligence beyond finding out if the kids are theirs (which is easy on this one).  

[Marie]

thanks