Form 8867, EIC checklist

[AZ-Tax]

Part II # 9 "Is the child the taxpayer's son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them?

Part II #13a "Would any other person check "yes" on lines 9, 10, 11 or 12 above".

If the childs grandparents, uncles, aunts, brothers, sisters etc. are living which is usually the case nearly 100% of the time tho the child never lived with them nor did any of them give any support to the child during the tax year, it seems this question should be answered yes almost 100% of the time or am I reading to much into the question?

[Larmil]

Part II # 9 "Is the child the taxpayer's son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them?

Part II #13a "Would any other person check "yes" on lines 9, 10, 11 or 12 above".

If the childs grandparents, uncles, aunts, brothers, sisters etc. are living which is usually the case nearly 100% of the time tho the child never lived with them nor did any of them give any support to the child during the tax year, it seems this question should be answered yes almost 100% of the time or am I reading to much into the question?

Quite often the answer is yes. but not usually in my practice. The only people that would cause a yes on line 13 would be other TAXPAYERS (usually not a 4 year old's 3 year old sibling.

[David1980]

Note that saying yes to question 13 does not exclude you from taking EIC. Even if you say the person you are working with would lose the tie breaker rules you can still take EIC. Those particular questions are designed to give you a heads up that you need to ask if anyone else will be claiming the kid & that you need to explain to the client what will happen if anyone else does claim the kid.

[AZ-Tax]

Follow up question to my orginal....

If another taxpayer (assume Grand Parents of the child) who could answer yes to question 9 due to the question itself but in no way, shape or form could qualify for EIC with this Child (due to the fact the taxpyer is also the Childs Father), do I still need to answer 13a yes and enter the name of the Grand Parents?

[Larmil]

If another taxpayer (assume Grand Parents of the child) who could answer yes to question 9 due to the question itself but in no way, shape or form could qualify for EIC with this Child (due to the fact the taxpyer is also the Childs Father), do I still need to answer 13a yes and enter the name of the Grand Parents?

Question 9 deals with relationship, question 11 deals with 'member of household'. They do not pertain to the qualifications for the EIC such as income level. If your client is the child's father and the live with the child's grandfather you would answer 13a - yes; 13b - grandson, 13c - yes. There are cases when the answer to 13c would be no. In that case you would need to make sure that other person(s) is not claiming the child. At least that is what I do. In the couple of cases that that has happened I prepared both returns.