HoH, EIC, Tiebreaker Rules, Oh My!

I have an unmarried couple with three children. They live together so they both meet the relationship, residency, and support requirements.

Mom earned $21,000. Plus a tax refund for the previous year. They live in her father's house (does she get credit for 'paying' rent due to her Father's gift)?

Dad earned $8,000 plus a veteran's disability pension of $19,000.

Is the non taxable disability part of income for the tie breaker (I don't believe so, just checking)?

Would Mom get HoH if her tax refund and free rent is included in her contribution?

This is the first year that the Dad worked. Before his only income was the VA disability pension and the Mom earned more than $21,000.

I'm thinking she gets HoH, the three children and EIC.

Thanks

I doubt HH but you can do the worksheet and see. I do not believe she gets credit for the "gift" rent.

Tie breaker rules - I am assuming they are both parents to all three? Are they arguing? If not, I do not believe tie breaker rules apply.

Run the numbers both ways and try to maximize the EIC.

Thanks for the reply. They are parents to all three and are not arguing. When I went through the Dad's due diligence and selected no on the question would he get the deduction if tie breaker rules apply, then it wouldn't allow EIC. The Mom's AGI is higher. The Mom's large refund from last year gives her more money for the household. The only other income is $34 a month food stamps. The Dad won't be getting any more paychecks due to additional disability issues.

If they are not arguing, then the answer to that question for Dad would be yes, not no since she has agreed not to claim that particular child.

If they are not arguing, then the answer to that question for Dad would be yes, not no since she has agreed not to claim that particular child.

This is where I get confused on this particular question. Thanks