General Eligibility Rules

  • Number of students: 138
  • Teacher: Debbie Manning
  • Level: Advanced
  • Duration:
  • Lesson Release: All at once
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Must complete all lessons

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Description

The IRS changed its position on who may claim the earned income tax credit (EITC) without a qualifying child in situations in which an individual meets the definition of a qualifying child for more than one taxpayer. Under the new rules, a taxpayer who may not claim an individual as a qualifying child after applying the tie-breaker rules may now claim the EITC without a qualifying child, if all other requirements are met.

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