EIC and deceased taxpayer

[THS982]

Taxpayer over the age of 25 dies April 2012 with just $9000 of wages qualifies for EIC. Am I missing anything in EIC rules? Does taxpayer need to be alive for over 1/2 year? Just doesn't seem that this is the type of thing EIC is meant for.

[RitaB]

You're good

Taxpayer over the age of 25 dies April 2012 with just $9000 of wages qualifies for EIC. Am I missing anything in EIC rules? Does taxpayer need to be alive for over 1/2 year? Just doesn't seem that this is the type of thing EIC is meant for.

He qualifies. Unless he had too much investment income, or some other disqualifier.

Just like my pastor client here who actually made $57,000 qualifies.

Well, not just like that at all, but it makes me mad so I wanted to say that.

[THS982]

Thanks!

I just kept going over it in my mind and pub 596 thinking I was missing something!