Claiming EIC for taxpayer with no child

Forum|Forum|1 year ago
March 11, 2025
2 replies
16 views

I have a taxpayer with a small W2 income and no dependent child. He qualifies to claim EIC without a child except that he died in May. Does anyone know if death is an exception to the requirement that the taxpayer lived in the US for 6 months to qualify for EIC?

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sjrcpa

Level 15

I believe it is. Client lived in the US for his entire 2024 tax year.

The more I know the more I don’t know.

M

mapppAuthor

Level 5

Thank you for the info. I wanted to handle it that way and just wanted to make sure that I wasn't way out in left field. Appreciate the input!

BobKamman

Level 15

The Musk-ovites are probably going to shut down the IRS publications because no one reads them. But for now, there is Pub 559, and I found this with a 30-second Google search:

Earned income credit.

If the decedent was an eligible individual, you can claim the earned income credit on the decedent's final return even though the return covers less than 12 months. If the allowable credit is more than the tax liability for the year, the excess is refunded.

For more information, see Pub. 596, Earned Income Credit (EIC).

M

mapppAuthor

Level 5

Thank you for the source. My Google search didn't reference the pub, and I appreciate your help.

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