The other person(s) cannot take any of the six tax benefits listed above unless he or she has a different qualifying child. If they cannot agree who will claim the child as a qualifying child, and more than one person actually claims tax benefits using the same child, the tie-breaker rules (explained below) apply. If the other person is a spouse and they file a joint return, this rule does not apply. Special rules apply for children of divorced or separated parents
Qualifying Child Rules
Adopted Child. An adopted child is always treated as your own child. It also includes a child lawfully placed with you for adoption.
2Foster Child. For EITC, a child is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. (An authorized placement agency includes a state or local government agency or an Indian tribal government. It also includes a tax-exempt organization licensed by a state or an Indian tribal government.)
3Permanently and totally disabled. Your child is permanently and totally disabled if both of the following apply: 1). The child cannot engage in any substantial gainful activity because of a physical or mental condition and 2). A doctor determines the condition has lasted or can be expected to last at least a year or lead to death.
MOORE’S SERVICES, LLC is a full service Tax Preparation Company that provides year-round services. We specialize in both individual and business taxes. We also offer Notary Public Services.
2160 Green Springs Hwy., S Suite E.
Birmingham, AL 35205
Phone: (205) 324-8753
mooresservices@mooresservicesonline.com
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