Eic ???

[DLSINWEST]

Active Duty Military Stationed In Iraq 10 Mo's Child Is With Grandparent...for Dependency Military Service Is Temp. Absence..how About For Eic Does The Parent Qualify Having Only Been With The Child 2 Months In Th U.s.???

[erchess]

This blows my mind

I find on page 3-18 of TTB mention of military service as an acceptable temporary absence. However, what is your cite for the idea that it can be the parent who is doing the military service? On the other hand how likely is it that it would be the child who is in the military? But if the child were in the military how likely is it that the support test for dependency is met? I would want one of the real experts to chime in before I let this client claim the dependency exemption.

However, It seems to me that TTB 11-5 is clear that your taxpayer gets no EIC for the child. The parent is out of the country. Note that if the soldier were married to a spouse who continued to look after the children in the US then the fact that the soldier was out of the country would not interfere with Dependency, EIC, Child Credit, Additional Child Tax Credit, or Dependent Care Credit (assuming the spouse worked or went to school outside the home.)

We all want to help our clients but it is not helping them when we get them money that they have to pay back with interest and penalties a couple of years later.

[DLSINWEST]

The return was prepared by the soldiers parent..in review I said there was a problem and showed them the book and noticed the temp absence..and what dependent is going to be in the military?? I do agree no EIC simgle mom not with the child for 10 months. Thanks for your reply....I would like additional input on the dependency

[erchess]

Bees or NYEA

Could we get an opinion please on this thread?

[Bees Knees]

Could we get an opinion please on this thread?

TTB, page 3-18 discussion on temporary absences is under the heading "Other Dependency Rules." Likewise, the link on the WebCD takes you to the dependency rules in the instructions to Form 1040.

Under EIC rules, TTB, page 11-5 says: "The child must have lived with taxpayer in the U.S. for more than half of 2007. (This test differs from the test for dependents, which does not require the taxpayer and child to live in the U.S.)"

In looking through the rest of that section in Tab 11, I see nothing that talks about temporary abscences. However, when I go to the cited IRS Pub for EIC (Pub 596), I find this on page 17:

"Temporary absences. Count time that you or your child is away from home on a
temporary absence due to a special circumstance as time lived with you. Examples of a
special circumstance include illness, school attendance, business, vacation, military
service, and detention in a juvenile facility."

[erchess]

See what happens

when a real tax expert comes in the house? Thank you Bees.

[DLSINWEST]

Thank You Very Much!!!