Chile tax credit EIC

[Steve903]

Client divorced last year and has full custody of three small children, had the children go live with her parents in the Phillpines for the full year during the divorce as it was messy. She send $ to her mother each month for support of the children. Is there any exceptions for her to claim the children for EIC, CT, etc ?? Thanks for any advice.

Steve

[jainen]

trying to find an exception

<<Is there any exceptions for her <<

What exactly does the rule say, for which you are trying to find an exception?

[Koss]

EIC and CTC

EIC and CTC both have a requirement that the child live with the taxpayer for more than half the year.

The fact pattern described in the original post might qualify for something referred to as an "exception to time lived with you" in the IRS instructions.

The "exception" to the rule involves temporary absences. Examples include boarding schools, summer camps, lengthy stays in a hospital or rehab facility, and even juvenile detention.

Burton M. Koss