Reversing the Denial of an EIC or exemption claim

The denial of a person’s earned income credit and claim of exemption for a minor child affects many people.  It usually arises in the context of recently separated or divorced parents.  Both will claim the exemption and credit and the IRS assumes

 

 

that the one who files first is correct and the second filer is not entitled to the credit.  Thus, the IRS does not investigate the facts to see who is entitled to the exemption and credit, but goes by date of filing.  The second filer must prove he/she is entitled to the exclusion of the first.  The primary test is whether or mot the child lived with the parent more than half the year.  This can be done by school records, doctor records and other written and documented proof.  The IRS has a program, called the EIC Precertification Program that can help the taxpayer determine if she is eligible for the EIC.  If your claim is denied and you feel sure you are correct, you should immediately appeal the denial and begin collecting the proof to supply to the IRS.