EIC and death of taxpayer: If taxpayer passed away before July 1, but never lived outside US - how to answer the 6 month US residence question?

[colleenh2613]

TurboTax originally gave the credit, even with date of death already entered; but when I revisited the credit section, and I answered NO to the 6 month question, credit went away - can't find anything on death eliminating 6 mos US?  

[ChristinaS]

You want to answer Yes. If one is born during a year or dies during a year, that person is considered to be eligible for a whole year.

You may treat a child who was born alive or died in 2016 as having lived with you for more than half of 2016 if your main home was the child’s main home (or would have been) for more than half of the time he or she was alive in 2016.

https://www.irs.gov/help-resources/tools-faqs/faqs-for-individuals/frequently-asked-tax-questions-an...

[ChristinaS]

Also, the same concept for the taxpayer as well as the child. If the taxpayer was in the US for the time alive during 2016, you are not penalized because it wasn't 6 months.

[colleenh2613]

And that is what I am looking for... the taxpayer...but can't find anything that states this anywhere.  Do you know of a link?

[ChristinaS]

I agree that its not spelled out clearly, so I'm not going to be able to provide what doesn't exist. That being said, it is implied in general tax law as a decedent's final return is accounted with respect to the months they did live.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/pub/irs-pdf/p559.pdf">https://www.irs.gov/pub/irs-pdf/p559.pdf</a>
Obviously, if the children were provided for by someone else that year, this can really complicate the matter.
But, in tax law, when someone dies, their tax year is the time they were alive.
<a rel="nofollow" target="_blank" href="https://accountants-community.intuit.com/questions/283105-eitc-and-deceased-taxpayer">https://accoun...>