Dependent claiming themselfs

[MLINDER42]

dependent claiming themselves

Unfortunately in my operation(store front in low income area) we would not know about the father.The daughter would come in with W-2 and babies info and say she lives alone on welfare thereby receiving both federal and state eic.

[Corduroy Frog]

Mlinder42

Exactly the case with storefront situations. You use information provided to you by the taxpayer because that's all you have. I helped out a friend one year who had a storefront, and situations like this would walk in one right after another.

Erchess, the requirements for EIC and dependency are notably different. The board recently participated (TestCase #1) where a woman could not claim herself, but could draw EIC.

[Jesse]

For TY 2008, Mary is John's dependent. If John does not claim a dependent exemption for Mary, may Mary claim her personal exemption?

In plain terms I tell my clients that this is not a choice, if someone else can claim you as a dependent, even if they do not claim you as a dependent, that person still cannot claim themself, again it is not a choice. I repeat myself to them "that this is not a choice" to try to drill it into their head! Sometimes it works, sometimes they go elsewhere.

I was recently persuaded that an "Other Dependent" can get EIC on their qualifying child but I thought a "Qualifying Child" could not.

I agree, a "qualifying relative" can still qualify for EIC, however, a "qualifying child" can NOT qualify for EIC.