EITC, spouse living abroad most of the year with one child

Technical topics regarding tax preparation.
#1
cl2018  
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Taxpayer lived in USA in 2019 with her one child and taxpayer's spouse lived abroad in 2019 with their another child. Can they claim earned income tax credit if they are otherwise qualified? how many children can they use to claim the credit, assuming both child are US residents? Thank you so much!
 

#2
HowardS  
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The child overseas would fail the residency test if overseas is not a US possession or Puerto Rico. (Assume non-military parent stationed overseas).

Edited for US residency.
Last edited by HowardS on 5-Dec-2019 4:41pm, edited 1 time in total.
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#3
Joan TB  
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Similar question, different scenario. TP/Dad lived and worked in the USA in 2018. Child (<17) lived in Mexico with Mom most of the year. Filing MFJ, Dad is sole support, Mom has no income. Son is US citizen. Eligible for the CTC?
 

#4
HowardS  
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The EITC requires US residency for the child, the CTC doesn't. Try the Interactive Tax Assistant on the IRS web site.
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#5
cl2018  
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If in my case, the child living abroad with his one parent for whole year, child is us citizen, can the couple claim child for CTC? I guess my question is also if the couple have to live together to claim the child or the child can be qualifying child if he live with one parent. Thanks
 

#6
HowardS  
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Given the scenario of your original post the answer is in post #4.
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#7
Taxaway  
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cl2018 wrote:Taxpayer lived in USA in 2019 with her one child and taxpayer's spouse lived abroad in 2019



cl2018, depending on how the numbers crunch, and from your post, assuming the spouse living apart last 6 months of year, why not file taxpayer as HOH if meeting other requirements, eligible for EIC.

You'd consider such things as whether FEIE is relevant for the spouse and filing as MFS, taxpayer's HOH deduction vs MFJ or if itemizing is involved for one of them, vs how much EIC is allowed.
 

#8
cl2018  
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Thank you so much, everyone!
 


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