Does a taxpayer qualify for the earned income tax credit if they died less than 6 months into the year but lived that whole time in the US?

[DianeW]

Yes.  If they otherwise qualified for the earned income credit on their tax return return, they would be considered to have lived the entire year.

Even though death occurred, a taxpayer is considered “alive” all year for Earned Income Credit.  If the taxpayer can claim any qualifying dependents for EIC, they must have lived with the taxpayer from Jan. 1 until his death to qualify.  But if the taxpayer fulfills all of the conditions, then yes, he may claim EIC.

• Note:  In this case, if children are involved, they would likely qualify as dependents for another person if they lived more than 6 months with the other parent or a relative.
• There is more detail about the qualifications below.

https://ttlc.intuit.com/replies/3299933