In order to claim EIC, the following guidelines apply:

  1) A child must be your son, daughter, adopted child, grandchild, or stepchild.  They must be under the age of 19 or a full-time student under the age of 24.

  2)  A child must meet the Residency Test. The child must have lived with you at the same address for over half of the year or the entire year if it is not your child.  Other dependents must live with you for the entire year to qualify.)

  3) Residency Proof must be provided to be kept on file and available to the IRS to ensure I am doing my Due Diligence.  I will need one of the following documents:  School Records (report card) or statement; Medical Record or statement from Doctor; Landlord Record; Childcare Record; Placement Agency Statement; Place of Worship Statement; Employer Record (check stub with address).

  Please Note:  If your only income is from Self-Employment and you are claiming EIC, I will need proof of income and/or expenses about your business.  Proof can be the form on the back of this page.  It must be completed and signed and/or (1) of the following: Business/Commercial Fisherman License; Form 1099-Misc.; Records of Income or Expenses; Bank Statement.

   If you plan on having me prepare your return via phone interview; you can mail these documents to my Metairie address in advance.   Your return will not be submitted until I receive these documents.  (The IRS can impose a $500 fine on me and make you pay back the EIC you received if the records are not on file.  I have to complete a form attesting that I have these records on file.         

HEAD OF HOUSEHOLD?

    To claim Head of Household for 2022, you need to substantiate and pass all 3 tests. 

1.Marriage Test – Must show you lived apart for the last 6 months of the year.

2. Qualifying Person Test – the person must be your child, brother/sister, or decedent.  Anyone other than a child must live all 12 months with you.

 3. Cost of Keeping up a Home Test – If you pass both the Marriage & Qualifying Test you need to prove 50% support of the child.  

      Child Tax Credit is still at $2,000 per child until age 17.  Other dependents are at $500.