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March 8, 2021
Question

I files my tax return but i took my oldest daughter off the dependent but forgot to take her off of my EIC. its not my year to claim her so how do i fix it

  • March 8, 2021
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1 reply

ColeenD3
March 8, 2021

EIC, the Head of Household filing status and the Child Care Credit all belong to the custodial parent, even if the other parent claims the dependency and the Child Tax Credit. A noncustodial parent can never claim EIC.

 

Custodial parent and noncustodial parent.   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. The other parent is the noncustodial parent.

  If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year.

  A child is treated as living with a parent for a night if the child sleeps:

  • At that parent's home, whether or not the parent is present, or
  • In the company of the parent, when the child doesn't sleep at a parent's home (for example, the parent and child are on vacation together).

Equal number of nights.   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income (AGI).