Does the MD program need revision as it is giving my daughter an EIC based on the US return but she does not qualify for the EIC on the US return and does not get one?

[cagrannell]

My daughter is 24-years old and a full-time student that is not claimed by a parent.    She does not qualify for the EIC on the US return and should not qualify for the EIC on the MD return.  

[AnthonyC · Accepted solution]

Is her age the only reason that she is not qualified for the EIC credit?  

It's possible to receive the Maryland EIC when you aren't eligible for the federal EIC.  Normally, if you don't have a qualifying child, then you have to be at least 25 years old but less than 65 years old to be eligible for the EIC depending on your income level

Maryland has an exception to this rule that allows you to claim the EIC without regard to the federal age requirement when you don't have a qualifying child.  The Maryland credit is calculated based on the federal one.  See -

https://taxes.marylandtaxes.gov/Individual_Taxes/General_Information/Tax_Credits_and_Deductions/Earn...

Note:  There were some situations where investment income as a disqualifying factor wasn't being factored into the calculation but that was resolved last week, so please comment back if there is another factor besides age that should be disqualifying your daughter.