Audit

CA.

If the mom and dad both claimed child of EIC in year 2004. Then mom received a letter stating both parents claimed now one person has to amend. If both don't budge, how does the IRS determine who to audit first?

wannaluvlife said:

CA.

If the mom and dad both claimed child of EIC in year 2004. Then mom received a letter stating both parents claimed now one person has to amend. If both don't budge, how does the IRS determine who to audit first?

Click to expand...

The IRS is not telling.

Only a parent with whom the child lived for over 1/2 the year can claim EIC for that child. If the child lived with both parents for over 1/2 the year, the parent with whom the child lived more wins. If that still doesn't settle the matter, the parent with the higher AGI wins.

The key to victory is to be able to show evidence of where the child lived & for how many days. In contentious situations, keep a calendar with a residency log on it.