Can someone without children claim his disabled and elderly mother, who lives with him, for an earned income tax credit?

Personal Finance February 18, 2013 Print Friendly and PDF

It is not possible to claim the Earned Income Tax Credit (EITC) for parents as dependents. The only qualified dependents that are allowed are minor children. However, the EITC is also available to certain taxpayers without children who have very low incomes. To qualify for this credit in 2013, a taxpayer must be at least 25 years old and no more than 65 years of age..

If you have no qualifying children, then you must have an adjusted gross income of less than $14,340 if single and $19,680 if married filing jointly (2013 income limits). The amounts are higher if you have qualified dependents. The maximum EITC available to taxpayers without qualifying children in 2013 is $487. If a person meets the income and age requirements, then that person should file Schedule EIC to claim the tax credit.

The EITC is a refundable tax credit that is available to certain individuals and families who have low-to-moderate levels of earned income (wages, salary, tips, bonuses, and net earnings from self-employment). If you have no taxes due, then the credit is paid as a refund to you.

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