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New Member
posted Jun 1, 2019 10:17:43 AM

Is a distribution from an inherited IRA considered investment income for purposes of EITC?

I have a special needs brother.  In the past he qualified for earned income tax credit.  I am trying to figure out why no credit this year.  Is a distribution from an inherited IRA considered investment income?  It is not listed on the investment income smart worksheet, and the worksheet shows he is eligible for the EITC.  So I cannot figure out what else would be limiting him from getting the EITC.  On the 1040, Line 17, Turbo Tax printed "NO" for EITC.    He has about $7,000 of earned income and interest and dividends well below the $3,500 investment income threshold.  

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1 Best answer
Level 15
Jun 1, 2019 10:17:57 AM

The tax year 2018 Earned income and adjusted gross income (AGI) must each be less than $15,270.

The IRA in not considered Investment Income.


11 Replies
Level 15
Jun 1, 2019 10:17:45 AM

approx how much is from the IRA?

Level 15
Jun 1, 2019 10:17:46 AM

total income must be below $15,270.

New Member
Jun 1, 2019 10:17:47 AM

Approx 6000 from Inherited IRA

New Member
Jun 1, 2019 10:17:48 AM

Is it total income or AGI?

Level 15
Jun 1, 2019 10:17:49 AM

The tax year 2018 Earned income and adjusted gross income (AGI) must each be less than $15,270.

New Member
Jun 1, 2019 10:17:51 AM

Ugh.  Earlier version of Turbo Tax showed he received the EITC (did not have the limit at the total income level).  So I used the info to determine distribution from a special needs trust.  I have some flexibility, but of course undistributed is then taxed at the trust with unfavorable rates.  Not that much money but for him, $400 matters!

New Member
Jun 1, 2019 10:17:52 AM

Just realized earned income IS less than $15,270.  And AGI is lower.  Total income is $16,000 however (reduced by IRA contribution to get AGI below $15,000).  

New Member
Jun 1, 2019 10:17:54 AM

I still don't understand why turbo tax is limiting the EIC.  Earned Income and AGI are below $15,270.  I looked at paper forms and answered the questions and it appears the EIC should be allowed.  How can I find out if this is a bug in the turbo tax software?

Level 15
Jun 1, 2019 10:17:55 AM

Did you accidentally say he could be claimed as a dependent?

New Member
Jun 1, 2019 10:17:56 AM

No, did not accidentally check the dependent box, but in the process of looking for checked boxes, I found it!  There was a place to answer "none of the above" and now that it is checked, my brother gets the EITC as my research showed he should.  Thank you to all who replied!

Level 15
Jun 1, 2019 10:17:57 AM

The tax year 2018 Earned income and adjusted gross income (AGI) must each be less than $15,270.

The IRA in not considered Investment Income.