Claiming the EIC

[lbarthell]

My client is 21 years old. His qualifying nice can’t be used by no one else she meet the Relationship, Age, and Residency the niece live with him for the full year 2023 she is 1yrs.
and he have Earned Income. can he claim the EIC credit

[Rapid Robert]

See Table 1. Earned Income Credit in a Nutshell in Pub 596 for a concise list of rules. It is certainly possible that the taxpayer can claim EIC, but you haven't provided enough information to give a definite answer here. Also note that EIC may be available even without having a qualifying child, and your state may have an EIC as well.

As part of your due diligence, you need to determine that the taxpayer (your client) is not himself a qualifying child of someone else, for example if he is a student. You also need to understand why the niece's parent(s) can't claim her, (or any other relatives such as grandparents). As a paid preparer, your filing of Form 8867 should take care of most of your due diligence.