EIC on disabled relative

[rjholmes]

I know that eic can be claimed on a qualifying brother or sister or their descendents. But what about a disabled cousin who is 2-3 years older than the taxpayers? The cousin's parents died a couple of years ago. She is living with my clients and they are taking care of her. They are all in their 50's. We have used a dependency worksheet and she qualifies as a dependent, but I think not on eic. What are your opinions?

[dan doshan]

I don't think the age difference matters however, pretty sure a cousin does not qualify a taxpayer for the EIC.

[Gary2]

I know that eic can be claimed on a qualifying brother or sister or their descendents. But what about a disabled cousin who is 2-3 years older than the taxpayers? The cousin's parents died a couple of years ago. She is living with my clients and they are taking care of her. They are all in their 50's. We have used a dependency worksheet and she qualifies as a dependent, but I think not on eic. What are your opinions?

EIC requires a qualifying child, except that the support test doesn't apply.

A cousin doesn't even meet the relationship test for a qualifying relative. She can only qualify under the rule that allows the taxpayer to claim someone who lives in the household for the entire year (which I like to call the "total stranger test" - since it could apply to a total stranger just as easily as it applies to a cousin).

[dkss]

No EIC

I agree no EIC in the case of the disabled cousin.

But, IF the disabled cousin was placed in the home by judgement, decree, or other court order, could you then take the EIC as a disabled "fosterchild"?