EIC And Military deployment to combat zone

[Possi]

I posted this as a response to another thread, but I'd really like some guidance on this one:

I have a question regarding EIC and military deployed the entire year, and it is in a combat zone, and the child lives in the US with another family member.... let's say, an aunt.

Military taxpayer still supports the child, and still claims the child for dependency and CTC.

EIC worksheet; "Did the child LIVE WITH YOU in the US for over half the year?"

The child in fact, did not live with the taxpayer for over half the year, knocking the client out of EIC potential.

I am looking for affirmation on this because last year, a VITA volunteer claimed EIC for this client.

[RitaB]

Hey, I know one

He's considered to live in the United States for tax purposes, and it's a temporary absence:

http://www.irs.gov/Individuals/Special-EITC-Rules

http://www.irs.gov/pub/irs-pdf/p596.pdf, see top of p. 10.

[Possi]

If you were any smarter...

... there'd be two of you!