Indiana Earned Income Credit - 2013 (Page 8 of 17) in pdf

Indiana Earned Income Credit - 2013 Page 8

Publication EIC: Indiana Earned Income Credit

you and his father because he meets the relationship, age, and residency tests for both you and his father. Because

the father’s modified AGI was more than yours, only he may be able to claim your son for Indiana EIC purposes.

What if the person with the highest modified AGI cannot claim the EIC? If you and someone else have the

same qualifying child, and the other person has the higher modified AGI, then the child is the other person’s

qualifying child for Indiana’s EIC purposes. You cannot treat the child as a qualifying child to claim Indiana’s EIC

even if the other person cannot claim Indiana’s EIC.

Example.

You and your 8-year-old daughter moved in with your mother two years ago. You are not a qualifying

child of your mother. Your daughter meets the conditions to be a qualifying child for both you and your mother.

Your modified AGI for 2013 was $8,000, and your mother’s was $54,000. Because your mother’s modified AGI

was higher, your daughter is your mother’s qualifying child for Indiana EIC purposes. Since your mother’s

modified AGI is greater than $43,038, she is not eligible to claim Indiana’s EIC. You cannot claim an Indiana EIC

using your child as a qualifying child even though your mother cannot claim the credit.

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Indiana Earned Income Credit - 2013 Page 8