wifey615
New Member

Deductions & credits

i am the grandmother - child lived with me for all of 2020, but will be claimed by her mother for 2020 taxes.  I need to file HOH (vs. single) to reduce my liability, but also want mother to be able to claim child.

 

I read this or IRS webste:

You may be able to qualify for the earned income credit under the rules for taxpayers without a qualifying child if you have a qualifying child for the earned income credit who is claimed as a qualifying child by another taxpayer. For more information, see Pub. 596..

 
 

Example 3—two persons claim same child.

 

The facts are the same as in Example 1 except you and your mother both claim Jane as a qualifying child. In this case, you, as the child's parent, will be the only one allowed to claim Jane as a qualifying child. The IRS will disallow your mother's claim to the five tax benefits listed earlier based on Jane. However, your mother may qualify for the earned income credit as a taxpayer without a qualifying child.

 

so my question - how do I qualify for the earned income credit as a taxpayer without a qualifying child.  I ready Pub 596, but couldn't find any info regarding