EIC - Gross income?

[Sherill]

Thoroughly enjoy this site. Thank you.

Client is 67..wife is 65. Disabled daughter is 40 and totally dependent upon them.
His W-2 earnings are $6870.00
Retirement is $14190
SS is $25392
Daughter rec'd SS totalling $4536 (She shall always be disabled. She is a qualifying dependent under the IRS regulation. )
Is her SS $4536 gross income?)
Is this amt considered over- the -$3650- limit??? (It is not income earned at a sheltered workshop.)
If this is not gross income (taxable) then it appears my client shall be eligible for the EIC Credit of $2338. Am I correct?
Thanking you in advance for your expertise knowledge. : o )

[taxmom34]

first: daughter's SS is not considered for the 3650, it is nontaxable income. the only time it is considered is determining is she used this money for her own support. She wouldn't need to file a tax return.
sounds to me like parents would be entitled to dependency and EIC

[AJsTax]

Check the age

Limit to receive EIC. I believe if either of the taxpayers on a joint return are over 65 they are not eligible. Just quick off the top, not time right now to pull references.

[Gretel]

That applies only to taxpayers without qualifying children.