If someone's Mother is completely & totally disabled is she considered a "qualifying child" for EIC credit ?

Question

She passes all of the criteria for 'qualifying child' or 'qualifying relative', but what worries me is that 'parent' is not listed on the information sheet. I need to know if she will qualify the Head of Household for a 2nd EIC credit, a difference of over one thousand dollars in refund. Can taxpayer take the EIC credit for 2 dependents, himself and Mother, is the question; she does pass all criteria . Thanks

Answer 1

No, a parent can't be a qualifying child. There is a list of who can be, and "parent" isn't on it - so no, she doesn't pass even the very first criteria for a qualifying child.

It is definitely possible for a parent to be a qualifying relative, and to qualify someone for filing as head of household, but not for EIC. And you can't claim yourself as a qualifying person for EIC either - you mention two dependents, yourself and your mother - neither are eligible as qualifying persons for EIC. If your income is low enough, somewhere around $12,350, you might be able to get something from EIC, but can't use the columns for having qualifying children if it's just you and your mom.