EIC - Can a missionary qualify?

[LCP]

The problem is that she was out of the country most of the year. She does maintain a residense in the states and pays rent.

[Gretel]

Isn't this just a temporary absense from your home?

[erchess]

I agree with Gabrielle and

I think she needs to know about the "parsonage / housing allowance" issue if she is ordained or licensed and of course always assuming she is paid.

[LCP]

I think she needs to know about the "parsonage / housing allowance" issue if she is ordained or licensed and of course always assuming she is paid.

Thanks but she doesn't make enough for that to be an issue.

The issue is whether she qualifies for EIC if she lives outside the US for most if not all of the year.

[Dervis]

Eic

Pub 596 states the requirement in several ways (Rule 14) on page 22:

1. Your main home must be in the US
2. Your home must have been in the US for more than half the year.
3. You must have lived in the US for more than half the year.

The only example of temporary absence listed is for military personnel stationed outside the US.

These terms aren't defined well, but seem to lean towards where the person actuallly spent time, as opposed to where their tax home is. So I would say your client doesn't qualify for EIC.