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Level 6
February 16, 2024
Question

EITC

  • February 16, 2024
  • 2 replies
  • 29 views

My client files married jointly. They have a home in the US, but one of them does not live in the US for more than 6 months. Can they claim EITC ? If not, what is an option ?

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2 replies

Just-Lisa-Now-
Intuit Community Champion
February 16, 2024

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/who-qualifies-for-the-earned-income-tax-credit-eitc

 

U.S. Citizen or Resident Alien

To claim the EITC, you and your spouse (if filing jointly) must be U.S. citizens or resident aliens.

If you or your spouse were a nonresident alien for any part of the tax year, you can only claim the EITC if your filing status is married filing jointly and you or your spouse is a:

  • U.S. Citizen with a valid Social Security number or
  • Resident alien who was in the U.S. at least 6 months of the year you're filing for and has a valid Social Security number
♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
BobKamman
Level 15
February 16, 2024

So what we need to know is whether the spouse who does not live in the US is nevertheless a US citizen or resident alien.

Level 15
February 16, 2024

If the child's "principal place of abode" is in the US with at least on of the parents, it will qualify.